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279.00 ₪
Audit Risk Alert - General Accounting and Auditing Developments, 2017/18
279.00 ₪
ISBN13
9781945498701
יצא לאור ב
NC
זמן אספקה
21 ימי עסקים
עמודים
112
פורמט
Paperback / softback
תאריך יציאה לאור
26 בינו׳ 2018
שם סדרה
AICPA
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
עמודים | 112 |
---|---|
פורמט | Paperback / softback |
ISBN10 | 1945498706 |
יצא לאור ב | NC |
תאריך יציאה לאור | 26 בינו׳ 2018 |
תוכן עניינים | 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 |
זמן אספקה | 21 ימי עסקים |
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