Audit and accounting guide

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Title Statements

Full title :Audit and accounting guide. / AICPA.

Summary

ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations. For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.

Edition Statements

Publication Date:©2019

Publication Statements

Publisher(s):AICPA
Place of Publication:Durham, NC
Language:eng
Publication Date:©2019

Notes

"January 1, 2019."

Includes index.

The Physical Object

Description:1 online resource

Edition Identifiers

ISBN:9781119608233, 1119608236, 9781119608295, 1119608295
oclc:on1256379419
LC Classification:HF5681.R5
Dewey Decimal:657.72

Subjects

États financiers -- Normes -- États-Unis Financial disclosure -- Law and legisla… Financial disclosure -- Law and legisla… Financial statements -- Standards Financial statements -- Standards -- Un… Revenue -- Accounting Revenue -- Accounting -- United States United States