Details

Audit Risk Alert


Audit Risk Alert

General Accounting and Auditing Developments, 2017/18
AICPA 1. Aufl.

37,99 €

Verlag: Wiley
Format: EPUB
Veröffentl.: 06.11.2017
ISBN/EAN: 9781945498718
Sprache: englisch
Anzahl Seiten: 112

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

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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