000			04127nam a22004573i 4500
001			EBC5130712
003			MiAaPQ
005			20240729131556.0
006			m o d |
007			cr cnu||||||||
008			240724s2017 xx o ||||0 eng d
020			_a9781945498718 _q(electronic bk.)
020			_z9781945498701
035			_a(MiAaPQ)EBC5130712
035			_a(Au-PeEL)EBL5130712
035			_a(CaPaEBR)ebr11465068
035			_a(OCoLC)1012344094
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aHF5667.A935 2017
082	0		_a657.45
100	1		_aAICPA.
245	1	0	_aAudit Risk Alert : _bGeneral Accounting and Auditing Developments, 2017/18.
250			_a1st ed.
264		1	_aNewark : _bJohn Wiley & Sons, Incorporated, _c2017.
264		4	_c©2017.
300			_a1 online resource (109 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aAicpa Series
505	0		_aIntro -- 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		_aRecent 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			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic 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	_aAuditing--United States.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aAICPA _tAudit Risk Alert _dNewark : John Wiley & Sons, Incorporated,c2017 _z9781945498701
797	2		_aProQuest (Firm)
830		0	_aAicpa Series
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5130712 _zClick to View
999			_c132432 _d132432