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Aicpa Technical Questions And Answers 2017
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Book Synopsis AICPA Technical Questions and Answers, 2019 by : AICPA
Download or read book AICPA Technical Questions and Answers, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-11 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technical Questions and Answers compiles popular Q&As from the AICPA’s 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.
Book Synopsis AICPA Technical Questions and Answers, 2018 by : AICPA
Download or read book AICPA Technical Questions and Answers, 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-09-05 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Find the answers to the questions accountants and their clients are asking in AICPA Technical Questions and Answers. This publication compiles popular Q&As from the AICPA's 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 Updates to this annual publication include: New Q&As for investment companies’ long-term investments (section 69102220), and internal control multiemployer plans (section 82006935), definition of a public business entity (section 7100), partnerships (section 7200), and auditors' reports - other reporting issues (section 9160) have been added!
Book Synopsis Audit and Accounting Guide: Investment Companies by : AICPA
Download or read book Audit and Accounting Guide: Investment Companies written by AICPA and published by John Wiley & Sons. This book was released on 2018-09-26 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.
Book Synopsis Checklists and Illustrative Financial Statements 2017 by : AICPA
Download or read book Checklists and Illustrative Financial Statements 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-07-24 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition covers plan types, such as 401(k) plans, 403(b) plans, and 11Ks. It contains the most comprehensive U.S. GAAP disclosure guidance available, and identifies the reporting requirements that you need to know and apply to meet the applicable standards. FinREC recommendations on many accounting topics are included throughout. Key changes include the new accounting standards updates related to investments at net asset value per share, as well as the effect of the simplification project. In addition, this edition includes useful tools such as illustrative financial statements and auditor's reports. Updates include: FASB ASU No. 2015-07, Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent) FASB ASU No. 2015-12, Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient
Book Synopsis Practice Aid: Audit and Accounting Manual, 2017 by : AICPA
Download or read book Practice Aid: Audit and Accounting Manual, 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-08-14 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-04 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.
Book Synopsis Wiley Practitioner's Guide to GAAS 2017 by : Joanne M. Flood
Download or read book Wiley Practitioner's Guide to GAAS 2017 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2017-02-15 with total page 1654 pages. Available in PDF, EPUB and Kindle. Book excerpt: The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards—fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job—identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2017 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied. Other key features include: A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation standards Concise listing and descriptions of each section's specific mandates, including definitions Easy-to-read capsule summary of interpretations, plus selected technical alerts Helpful techniques for remaining compliant with each standard New in GAAS 2017: In 2016, the AICPA's Auditing Standards Board completed a major stage of its clarity project and issued SSAE No. 18. The new guidance is effective for reports dated May 1, 2017. SSAE No. 18 replaces the attestation standards, introducing major new requirements that will change practice. In this transition year, guidance on the extant attestation standards is also included. Wiley Practitioner's Guide to GAAS 2017 is completely updated to reflect all the clarified standards and provide valuable implementation information.
Book Synopsis Investment Companies July 1, 2017 by :
Download or read book Investment Companies July 1, 2017 written by and published by John Wiley & Sons. This book was released on 2017 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies
Book Synopsis Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18 by : AICPA
Download or read book Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18 written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-10 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments. Key benefits of this title include: Discussion of two new exposure drafts. Current practice issues in SSARS engagements. Ethics updates. Peer review common findings. Additional SSARS engagement resources
Book Synopsis AICPA Technical Questions and Answers, 2017 by : AICPA
Download or read book AICPA Technical Questions and Answers, 2017 written by AICPA and published by Wiley. This book was released on 2017-08-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CPAs and accountants can find the answers to the questions they and their clients are asking in AICPA Technical Questions and Answers. This publication compiles popular Q&As from the AICPA's Technical Hotline. New to this edition are Q&As for investment companies (section 6910) and internal control (section 8200).
Book Synopsis Audit Risk Alert: General Accounting and Auditing Developments 2018/19 by : AICPA
Download or read book Audit Risk Alert: General Accounting and Auditing Developments 2018/19 written by AICPA and published by John Wiley & Sons. This book was released on 2018-11-05 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Book Synopsis Wiley Not-for-Profit GAAP 2017 by : Richard F. Larkin
Download or read book Wiley Not-for-Profit GAAP 2017 written by Richard F. Larkin and published by John Wiley & Sons. This book was released on 2017-07-06 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2017 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP — one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2017 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.
Book Synopsis Wiley GAAP 2017 by : Joanne M. Flood
Download or read book Wiley GAAP 2017 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2016-12-01 with total page 1584 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to GAAP Wiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues. The 2017 edition reflects the new FASB guidance on: Revenue Recognition Leases Business Combinations Pensions Financial Instruments And more than 17 other new FASB Accounting Standards Updates Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification. Offers insight into the application of complex financial reporting rules Contains a detailed index for easy reference use Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research As a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.
Book Synopsis Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 by : AICPA
Download or read book Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-08-09 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Book Synopsis Auditing and Accounting Guide by : AICPA
Download or read book Auditing and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-30 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This edition of the guide has been modified by the AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued (March 1, 2013, edition), and other revisions as deemed appropriate"--Pages vi-vii.
Book Synopsis Health Care Entities, September 2017 by : AICPA
Download or read book Health Care Entities, September 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-10-20 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, "how-to" guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements.
Book Synopsis Audit and Accounting Manual by : AICPA
Download or read book Audit and Accounting Manual written by AICPA and published by John Wiley & Sons. This book was released on 2018-07-31 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated as of April 1, 2018, this comprehensive, step-by-step guide provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements. Key benefits include: Comprehensive and step-by-step guidance on the performance of an audit Contains 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
