Details

Audit Risk Alert: General Accounting and Auditing Developments 2018/19


Audit Risk Alert: General Accounting and Auditing Developments 2018/19


AICPA 1. Aufl.

45,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 05.11.2018
ISBN/EAN: 9781119575504
Sprache: englisch
Anzahl Seiten: 96

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

Beschreibungen

Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB Developments Developments in Peer Review Recent Ethics Interpretations This useful resource also contains new accounting and auditing guidance related: Derivatives and Hedging Service Concession Agreements Discontinued Operations Stock Compensation
General Accounting and Auditing Developments — 2018/19 .01-338 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 09-25 Tax Cuts & Jobs Act 09-11 Inspections of Broker-Dealer 12-25 Audit and Attestation Issues and Developments 26-133 The AICPA Enhancing Audit Quality Initiative 26-43 Compliance with the Risk Assessment Standards 44-55 Emerging Technologies: What Practitioners Need to Know 56-69 Cybersecurity 70-71 Auditing Standards Board 72-93 Accounting and Review Services Committee 94-116 Common Peer Review Findings 117-133 Revenue Recognition 134-172 Overview 134-136 Effective or Applicability Date 137-138 Overview of the New Guidance 139-141 Understanding the Five-Step Process 142-153 Additional Guidance under the New Standard 154-155 Transition Resource Group 156-157 Latest Developments 158-171 Conclusion 172 New Leases Standard Will Change Financial Statement Presentation 173-207 Issuance and Objective 173-174 Applicability and Effective Date 175-176 Main Provisions 177-188 Lessee Accounting 189-195 Lessor Accounting 196-200 Sale and Leaseback Transactions 201-202 Leveraged Lease Arrangements 203 Land Easement Practical Expedient 204-206 Targeted Improvements 207 Accounting for Financial Instruments 208-230 Overview 208-209 Applicability and Effective Date 210-213 Impairment 214-228 Hedge Accounting 229 Conclusion 230 Other Accounting Issues and Developments 231-259 Comprehensive Income 232-234 Stock Compensation 235-239 Disclosure Framework 240-245 Defined Benefit Plan 246-252 Internal-Use Software 253-259 Recent Pronouncements at a Glance 260-262 Recent Auditing and Attestation Pronouncements and Guidance 260 Recent Accounting and Financial Reporting Guidance 261 Recently Issued Technical Questions and Answers 262 Recent AICPA Independence and Ethics Developments 263-272 AICPA Conceptual Frameworks Toolkits 263-264 Definition of a Client 265-272 On the Horizon 273-321 Auditing and Attestation Pipeline — Nonissuers 275-284 Auditing and Attestation Pipeline — Issuers 285-292 Accounting and Financial Reporting Pipeline 293-316 Independence and Ethics Pipeline 317-321 Resource Central 322-338 Publications 323 Continuing Professional Education 324-327 Webcasts 328 Member Service Center 329 Hotlines 330-337 Industry Websites 338

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