(eBook PDF) Audit and Accounting Guide: Construction Contractors, 2018 – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1948306018
- ISBN-13 : 978-1948306010
- Author: AICPA (Author)
Considered the construction contractors industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. Further, as an Appendix to Chapter 2, Contract Accounting, the guide contains the views of the AICPA’s Revenue Recognition Task Force and Financial Reporting Executive Committee on the implementation of FASB ASU No. 2014-09. Whether you are in public accounting, performing assurance services, or operate in the industry, this resource has the information you need to perform at your best. Highlighting practical tips and industry specific guidance, this guide provides value from simple accounting to joint venture creation and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.
Table contents:
CHAPTER 1 Industry Background (Pages: 1-12)
CHAPTER 2 Accounting for Performance of Construction-Type Contracts (Pages: 13-65)
CHAPTER 3 Accounting for and Reporting Investments in Construction Joint Ventures (Pages: 67-82)
CHAPTER 4 Financial Reporting by Affiliated Entities (Pages: 83-86)
CHAPTER 5 Other Accounting Considerations (Pages: 87-125)
CHAPTER 6 Financial Statement Presentation (Pages: 127-146)
CHAPTER 7 Auditing Within the Construction Industry (Pages: 147-148)
CHAPTER 8 Controls in the Construction Industry (Pages: 149-156)
CHAPTER 9 Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations (Pages: 157-180)
CHAPTER 10 Major Auditing Procedures for Contractors (Pages: 181-203)
CHAPTER 11 Other Audit Considerations (Pages: 205-216)
CHAPTER 12 Consideration of Fraud in a Financial Statement (Pages: 217-230)
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