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Audit and accounting guide [online] : construction contractors, 2019 / American Institute of Certified Public Accountants (AICPA)

Contributor(s): American Institute of Certified Public Accountants (AICPA).
Material type: materialTypeLabelBookPublisher: Durham : American Institute of Certified Public Accountants, 2019Description: 1 resursă online (xviii, 288 p.).ISBN: 9781119679295.Subject(s): | DE-Contabilitate | DE-Finanțe | | contabilitate | expertiză contabilă | finanțe | construcții civile | lucrări de construcții | cărți străine | cărți achiziții | cărți electroniceGenre/Form: lucrare de specialitateOnline resources: Acces la textul integral din intranet si contul de acces mobil
Contents:
Industry Background Accounting for Revenue from Contracts with Customers Accounting for and Reporting Investments in Construction Joint Ventures Financial Reporting by Affiliated Entities Other Accounting Considerations Financial Statement Presentation Auditing within the Construction Industry Controls in the Construction Industry Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations Major Auditing Procedures for Contractors Other Audit Considerations Consideration of Fraud in a Financial Statement The New Leases Standard: FASB ASC 842 New Auditing Standards to Change the Auditor's Report Overview of Statements on Quality Control Standards The Auditor's Report Reporting on Supplementary Information in Relation to the Financial Statements as a Whole1 Information Sources Schedule of Changes Made to the Text From the Previous Edition
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Industry Background Accounting for Revenue from Contracts with Customers Accounting for and Reporting Investments in Construction Joint Ventures Financial Reporting by Affiliated Entities Other Accounting Considerations Financial Statement Presentation Auditing within the Construction Industry Controls in the Construction Industry Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations Major Auditing Procedures for Contractors Other Audit Considerations Consideration of Fraud in a Financial Statement The New Leases Standard: FASB ASC 842 New Auditing Standards to Change the Auditor's Report Overview of Statements on Quality Control Standards The Auditor's Report Reporting on Supplementary Information in Relation to the Financial Statements as a Whole1 Information Sources Schedule of Changes Made to the Text From the Previous Edition

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