Audit Risk Alert : (Record no. 132432)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 04127nam a22004573i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC5130712 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729131556.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2017 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781945498718 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781945498701 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC5130712 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL5130712 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr11465068 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1012344094 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667.A935 2017 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.45 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | AICPA. |
| 245 10 - TITLE STATEMENT | |
| Title | Audit Risk Alert : |
| Remainder of title | General Accounting and Auditing Developments, 2017/18. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (109 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Aicpa Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing--United States. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | AICPA |
| Title | Audit Risk Alert |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2017 |
| International Standard Book Number | 9781945498701 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Aicpa Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5130712">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5130712</a> |
| Public note | Click to View |
No items available.