Audit Risk Alert (eBook)
96 Seiten
John Wiley & Sons (Verlag)
978-1-119-70252-8 (ISBN)
Updates include:
* Economic and Industry Developments
* Legislative and Regulatory Developments
* Audit and Attestation Issues and Developments
* Revenue Recognition
* New Lease Standard
* Accounting for Financial Instruments
* Recent AICPA Independence and Developments
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
General Accounting and Auditing Developments -- 2019/20 .01-.343
How This Alert Helps You .01-.03
Economic and Industry Developments .04-.12
The Current Economy .04-.05
Key Economic Indicators .06-.11
Executive Review of Top Risks for 2019 .12
Legislative and Regulatory Developments .13-.17
Tax Cuts & Jobs Act .13-.15
Inspections of Broker-Dealers .16-.17
Audit and Attestation Issues and Developments .18-.116
The AICPA Enhancing Audit Quality Areas of Focus .18-.32
Emerging Technologies: What Practitioners Need to Know .33-.58
Auditing Standards Board .59-.79
Accounting and Review Services Committee .80-.89
Select Matters Identified in Peer Reviews .90-.116
Revenue Recognition .117-.153
Overview .117-.119
Effective or Applicability Date .120-.121
Overview of the New Guidance .122-.124
Understanding the Five-Step Process .125-.136
Additional Guidance Under the Standard .137-.138
Latest Developments .139-.152
Conclusion .153
Reporting Under the New Leases Standard .154-.200
Issuance and Objective .154-.155
Applicability and Effective Dates .156-.157
Main Provisions .158-.170
Lessee .171-.178
Lessor .179-.182
Sale and Leaseback Transactions .183-.184
Leveraged Lease Arrangements .185
Subsequent Developments .186-.200
Accounting for Financial Instruments .201-.250
Overview .201-.202
Applicability and Effective Date .203-.206
Latest Developments .207-.212
Impairment .213-.236
Hedge Accounting .237-.250
Other Accounting Issues and Developments .251-.256
ASU No. 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities .252-.254
ASU No. 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 .255-.256
Recent AICPA Independence and Ethics Developments .257-.267
AICPA Professional Ethics Division: Information System Services .257-.260
AICPA Professional Ethics Division: State and Local Government Client Affiliates .261-.264
Independence Interpretation on Hosting Services .265-.267
Recent Pronouncements at a Glance .268-.270
Recent Auditing and Attestation Pronouncements and Guidance .268
Recent Accounting and Financial Reporting Guidance .269
Recently Issued Technical Questions and Answers .270
On the Horizon .271-.326
Auditing and Attestation Pipeline -- Nonissuers .273-.299
Auditing and Attestation Pipeline -- Issuers .300-.301
Accounting and Financial Reporting Pipeline .302-.325
Independence and Ethics Pipeline .326
Resource Central .327-.343
Publications .328
Continuing Professional Education .329-.332
Webcasts .333
Member Service Center .334
Hotlines .335-.342
Industry Websites .343
| Erscheint lt. Verlag | 4.2.2020 |
|---|---|
| Reihe/Serie | AICPA | AICPA |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management |
| Schlagworte | Accounting • Accounting Special Topics • Rechnungswesen • Spezialthemen Rechnungswesen |
| ISBN-10 | 1-119-70252-6 / 1119702526 |
| ISBN-13 | 978-1-119-70252-8 / 9781119702528 |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
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