000			04611nam a22004813i 4500
001			EBC5301745
003			MiAaPQ
005			20240729131800.0
006			m o d |
007			cr cnu||||||||
008			240724s2018 xx o ||||0 eng d
020			_a9781119509097 _q(electronic bk.)
020			_z9781119509073
035			_a(MiAaPQ)EBC5301745
035			_a(Au-PeEL)EBL5301745
035			_a(CaPaEBR)ebr11512965
035			_a(OCoLC)1024270720
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aTA210 .R884 2017
082	0		_a624.068
100	1		_aRuther, Dale.
245	1	0	_aConstruction Contractors : _bAdvanced Issues.
250			_a1st ed.
264		1	_aNewark : _bJohn Wiley & Sons, Incorporated, _c2018.
264		4	_c©2016.
300			_a1 online resource (304 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aAicpa Series
505	0		_aIntro -- Title page -- Copyright -- Chapter 1 Nature and Significance of the Construction Industry -- Types of Contractors -- Players in the Industry -- Types of Contracts -- The Role of the Surety -- Contract Accounting -- Additional Resources for the Construction Industry -- Summary -- Chapter 2 Strategic Planning for the Construction Contractor -- Chapter 3 Internal Controls for the Contractor -- What Are Internal Controls -- Controls Specific to Construction Contractors -- Summary -- Chapter 4 Fraud and the Contractor -- AU-C Section 240, Consideration of Fraud in a Financial Statement Audit -- Identification of Certain Fraud Risks -- Mitigating Fraud as a Construction Contractor -- Summary -- Chapter 5 Cash Management for the Contractor -- Sources of Cash for the Contractor -- Contractor Cash Flow -- Summary -- Chapter 6 Accounting for Joint Ventures -- The Joint Venture -- Accounting for a Joint Venture -- The Joint Venture Agreement -- Method of Organization -- Members Ownership Percentage -- Method of Accounting for the Member -- Disclosures by Members of Joint Ventures -- Impact of Joint Ventures Due to FASB ASC 460, Guarantees -- Impact of FASB ASC 810, Consolidation -- Summary -- Chapter 7 Benchmarking the Contractor -- Financial Benchmarking -- Healthy Contractor Benchmarks -- Non-Financial Benchmarking -- Summary -- Chapter 8 Construction Cost Allocations -- Components of Job Costs -- The Impact on Estimators and Project Managers -- Selling, General, and Administrative Costs -- Summary -- Chapter 9 Assisting the Financially Troubled Contractor -- Why Contractors Are Prone To Failure -- Warning Signs for Potential Business Failures -- Saving the Financially Troubled Contractor -- Go From Attitude to Action -- Summary -- Chapter 10 Audit Risks of a Contractor -- Audit Risk and the Audit Risk Model -- Contractor Audit Risk Areas.
505	8		_aWarning Signs for the Auditor -- Applicability to a Review Engagement -- Summary -- Chapter 11 Deferred Income Taxes -- Permanent and Temporary Differences -- The Use of Enacted Tax Rates -- Accounting for Uncertainty in Income Taxes Under FASB ASC 740 -- Summary -- Chapter 12 Alternative Minimum Tax Considerations for Contractors -- Exemptions from AMT -- Calculation of the AMT -- Minimizing the Minimum Tax -- Summary -- Chapter 13 Look-Back Method -- Reporting the Calculation -- The Computation of the Look-Back Calculation -- Summary -- Chapter 14 Tax Planning for the Contractor -- Financial Analysis -- Tax Planning Process -- Summary -- Appendix A The New Revenue Recognition Standard: FASB ASU No. 2014-09 -- Appendix B The New Leases Standard: FASB ASU No. 2016-02 -- Glossary -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- Chapter 10 -- Chapter 11 -- Chapter 12 -- Chapter 13 -- Chapter 14 -- 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	_aContractors' operations.
650		0	_aConstruction industry.
650		0	_aContractors.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aRuther, Dale _tConstruction Contractors: Advanced Issues _dNewark : John Wiley & Sons, Incorporated,c2018 _z9781119509073
797	2		_aProQuest (Firm)
830		0	_aAicpa Series
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5301745 _zClick to View
999			_c136380 _d136380