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AICPA Technical Questions and Answers, 2019, Aicpa


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Цена: 15840.00р.
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Автор: Aicpa
Название:  AICPA Technical Questions and Answers, 2019
ISBN: 9781950688012
Издательство: Wiley
Классификация:


ISBN-10: 1950688011
Обложка/Формат: Paperback
Страницы: 688
Вес: 0.90 кг.
Дата издания: 08.11.2019
Серия: Aicpa audit and accounting guide
Язык: English
Размер: 224 x 152 x 33
Читательская аудитория: Professional & vocational
Ключевые слова: Finance & accounting
Ссылка на Издательство: Link
Рейтинг:
Поставляется из: Англии
Описание:

Technical Questions and Answers compiles popular Q&As from the AICPAs Technical Hotline. This resource includes non-authoritative literature on the following subjects:

  • Financial Statement Presentation
  • Auditors Reports
  • Required Supplementary Information
  • Preparation, Compilation, and Review Engagements
  • Liabilities and Deferred Credits
  • Capital
  • Revenue and Expense
  • Specialized Industry Problems
  • Specialized Organizational Problems
  • Audit Fieldwork
  • Attestation Engagements
This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.



      Новое издание
Technical Questions and Answers: 2020

Автор: Aicpa
Название: Technical Questions and Answers: 2020
ISBN: 1950688518 ISBN-13(EAN): 9781950688517
Издательство: Wiley
Цена: 15840.00 р.
Наличие на складе: Поставка под заказ.
Описание:

Find the answers to the questions accountants, CPA, and clients are asking the AICPA in Technical Questions and Answers, a compilation of popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects:

  • Financial Statement Presentation
  • Assets
  • Liabilities and Deferred Credits
  • Capital
  • Revenue and Expense
  • Specialized Industry Problems
  • Specialized Organizational Problems
  • Audit Fieldwork
  • Auditor's Reports
  • Attestation Engagements

New Q&As have been added for:

  • Revised Section 163(j) limitation and evaluation of the realizability of a Section 163(j) carryforward (sections 3300.01-.02)
  • Accounting for costs incurred in connection with the implementation of electronic health record systems (section 6400.53)
  • Financial presentation considerations related to transactions involving provider taxation programs and similar arrangements (section 6400.54)
  • Auditor assessment of a special-purpose government's only immaterial fiduciary fund (sections 6950.23-.24)
  • Reporting guidance upon initial implementation of Statement on Auditing Standards no. 134, as amended (section 8100.04)
  • OMB 2019 Compliance Supplement (sections 9110.24-.27)

Q&As under the following topics have also been revised: Statement of cash flows (section 1300), Consolidated financial statements (section 1400), Notes to financial statements (section 1800), Cash (section 2110), Fixed assets (section 2210), Long-term investments (section 2220), Health care entities (section 6400), Investment companies (section 6910), Financial Statement Reporting and Disclosure -- Employee Benefit Plans (section 6931), Auditing Employee Benefit Plans (section 6933), Predecessor auditors (section 8900), Special reports (section 9110), Attestation reports (section 9510), and Attest engagement: American Land Title Association best practices framework (section 9540).



Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019

Автор: Aicpa
Название: Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019
ISBN: 1950688003 ISBN-13(EAN): 9781950688005
Издательство: Wiley
Рейтинг:
Цена: 24552.00 р.
Наличие на складе: Поставка под заказ.

Описание:

This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms

Key Features include:

  • Comprehensive and step-by-step guidance on the performance of an audit
  • Numerous alerts that address the current-year developments in a variety of areas
  • Illustrative examples and forms to facilitate hands-on performance of the audit

Автор: Aicpa
Название: Checklists and Illustrative Financial Statements: Not-For-Profit Entities, 2019
ISBN: 1948306948 ISBN-13(EAN): 9781948306942
Издательство: Wiley
Рейтинг:
Цена: 11088.00 р.
Наличие на складе: Поставка под заказ.


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