Audit Risk Alert : General Accounting and Auditing Developments, 2017/18.
AICPA.
Audit Risk Alert : General Accounting and Auditing Developments, 2017/18. - 1st ed. - 1 online resource (109 pages) - Aicpa Series . - Aicpa Series .
Intro -- Title page -- Copyright -- General Accounting and Auditing Developments-2017/18 -- How This Alert Helps You -- Economic and Industry Developments -- The Current Economy -- Key Economic Indicators -- Legislative and Regulatory Developments -- Inspections of Broker-Dealer -- Audit and Attestation Issues and Developments -- The AICPA Enhancing Audit Quality Initiative -- Cybersecurity -- Auditing Standards Board -- Accounting and Review Services Committee -- The Public Company Accounting Oversight Board -- Developments in Peer Review -- Common Peer Review Findings -- Attestation Clarity Project -- Restructuring the Attestation Standards -- Revenue Recognition -- Overview -- Effective or Applicability Date -- Overview of the New Guidance -- Understanding the Five-Step Process -- Additional Guidance Under the New Standard -- Transition Resource Group -- Latest Developments -- Conclusion -- New Leases Standard Will Change Financial Statement Presentation -- Issuance and Objective -- Applicability and Effective Date -- Main Provisions -- Lessee Accounting -- Lessor Accounting -- Sale and Leaseback Transactions -- Leveraged Lease Arrangements -- Accounting for Financial Instruments -- Overview -- Applicability and Effective Date -- Impairment -- Hedge Accounting -- Conclusion -- Other Accounting Issues and Developments -- Income Taxes -- Consolidation -- Restricted Cash -- Business Combinations -- Simplifying the Test for Goodwill Impairment -- Other Income -- Retirement Benefits -- Nonrefundable Fees and Other Costs -- Stock Compensation -- Service Concession Arrangements -- Financial Instruments With Characteristics of Liabilities and Equity -- Financial Instruments With Characteristics of Liabilities and Equity -- Recent Pronouncements at a Glance -- Recent Auditing and Attestation Pronouncements and Guidance. Recent Accounting and Financial Reporting Guidance -- Recently Issued Technical Questions and Answers -- Recent AICPA Independence and Ethics Developments -- AICPA Conceptual Frameworks Toolkits -- Definition of a Client -- New Independence Interpretation-Hosting Services -- On the Horizon -- Auditing and Attestation Pipeline-Nonissuers -- Auditing and Attestation Pipeline-Issuers -- Accounting and Financial Reporting Pipeline -- Independence and Ethics Pipeline -- Resource Central -- Publications -- Continuing Professional Education -- Webcasts -- Member Service Center -- Hotlines -- Industry Websites -- EULA.
9781945498718
Auditing--United States.
Electronic books.
HF5667.A935 2017
657.45
Audit Risk Alert : General Accounting and Auditing Developments, 2017/18. - 1st ed. - 1 online resource (109 pages) - Aicpa Series . - Aicpa Series .
Intro -- Title page -- Copyright -- General Accounting and Auditing Developments-2017/18 -- How This Alert Helps You -- Economic and Industry Developments -- The Current Economy -- Key Economic Indicators -- Legislative and Regulatory Developments -- Inspections of Broker-Dealer -- Audit and Attestation Issues and Developments -- The AICPA Enhancing Audit Quality Initiative -- Cybersecurity -- Auditing Standards Board -- Accounting and Review Services Committee -- The Public Company Accounting Oversight Board -- Developments in Peer Review -- Common Peer Review Findings -- Attestation Clarity Project -- Restructuring the Attestation Standards -- Revenue Recognition -- Overview -- Effective or Applicability Date -- Overview of the New Guidance -- Understanding the Five-Step Process -- Additional Guidance Under the New Standard -- Transition Resource Group -- Latest Developments -- Conclusion -- New Leases Standard Will Change Financial Statement Presentation -- Issuance and Objective -- Applicability and Effective Date -- Main Provisions -- Lessee Accounting -- Lessor Accounting -- Sale and Leaseback Transactions -- Leveraged Lease Arrangements -- Accounting for Financial Instruments -- Overview -- Applicability and Effective Date -- Impairment -- Hedge Accounting -- Conclusion -- Other Accounting Issues and Developments -- Income Taxes -- Consolidation -- Restricted Cash -- Business Combinations -- Simplifying the Test for Goodwill Impairment -- Other Income -- Retirement Benefits -- Nonrefundable Fees and Other Costs -- Stock Compensation -- Service Concession Arrangements -- Financial Instruments With Characteristics of Liabilities and Equity -- Financial Instruments With Characteristics of Liabilities and Equity -- Recent Pronouncements at a Glance -- Recent Auditing and Attestation Pronouncements and Guidance. Recent Accounting and Financial Reporting Guidance -- Recently Issued Technical Questions and Answers -- Recent AICPA Independence and Ethics Developments -- AICPA Conceptual Frameworks Toolkits -- Definition of a Client -- New Independence Interpretation-Hosting Services -- On the Horizon -- Auditing and Attestation Pipeline-Nonissuers -- Auditing and Attestation Pipeline-Issuers -- Accounting and Financial Reporting Pipeline -- Independence and Ethics Pipeline -- Resource Central -- Publications -- Continuing Professional Education -- Webcasts -- Member Service Center -- Hotlines -- Industry Websites -- EULA.
9781945498718
Auditing--United States.
Electronic books.
HF5667.A935 2017
657.45