Audit Risk AlertGeneral Accounting and Auditing Developments, 2017/18
AICPA 1. Aufl.
Updated annually, this useful resource contains a description of all recent auditing, accounting and regulatory developments to ensure that the accountant has a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, this alert ensures that the accountant has a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including: • Recent Economic Trends • Recent Legislative and PCAOB Developments • Developments in Peer Review • Recent Ethics Interpretations It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more
How This Alert Helps You 01-03 Economic and Industry Developments 04-08 The Current Economy 04-05 Key Economic Indicators 06-08 Legislative and Regulatory Developments 09-37 Inspections of Broker-Dealer 09-37 Audit and Attestation Issues and Developments 38-119 The AICPA Enhancing Audit Quality Initiative 38-49 Cybersecurity 50-51 Auditing Standards Board 52-87 Accounting and Review Services Committee 88-96 The Public Company Accounting Oversight Board 97-106 Developments in Peer Review 107 Common Peer Review Findings 108-119 Attestation Clarity Project 120-127 Restructuring the Attestation Standards 124-127 Revenue Recognition 128-163 Overview 128-130 Effective or Applicability Date 131-132 Overview of the New Guidance 133-135 Understanding the Five-Step Process 136-147 Additional Guidance Under the New Standard 148-149 Transition Resource Group 150-151 Latest Developments 152-162 Conclusion 163 New Leases Standard Will Change Financial Statement Presentation 164-193 Issuance and Objective 164-165 Applicability and Effective Date 166-167 Main Provisions 168-178 Lessee Accounting 179-185 Lessor Accounting 186-190 Sale and Leaseback Transactions 191-192 Leveraged Lease Arrangements 193 Accounting for Financial Instruments 194-217 Overview 194-195 Applicability and Effective Date 196-199 Impairment 200-214 Hedge Accounting 215-216 Conclusion 217 Other Accounting Issues and Developments 218-323 Income Taxes 219-223 Consolidation 224-231 Restricted Cash 232-236 Business Combinations 237-246 Simplifying the Test for Goodwill Impairment 247-256 Other Income 257-271 Retirement Benefits 272-277 Nonrefundable Fees and Other Costs 278-284 Stock Compensation 285-292 Service Concession Arrangements 293-303 Financial Instruments With Characteristics of Liabilities and Equity 304-312 Financial Instruments With Characteristics of Liabilities and Equity 313-323 Recent Pronouncements at a Glance 324-326 Recent Auditing and Attestation Pronouncements and Guidance 324 Recent Accounting and Financial Reporting Guidance 325 Recently Issued Technical Questions and Answers 326 Recent AICPA Independence and Ethics Developments 327-356 AICPA Conceptual Frameworks Toolkits 327-328 Definition of a Client 329 New Independence Interpretation—Hosting Services 330-356 On the Horizon 357-392 Auditing and Attestation Pipeline—Nonissuers 359-362 Auditing and Attestation Pipeline—Issuers 363-370 Accounting and Financial Reporting Pipeline 371-382 Independence and Ethics Pipeline 383-392 Resource Central 393-409 Publications 394 Continuing Professional Education 395-398 Webcasts 399 Member Service Center 400 Hotlines 401-408 Industry Websites 409
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting professional nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups, and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public trust.
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