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Synopsis: Updated as of May 1, 2012, the guide includes relevant guidance contained in applicable standards and other technical sources. Readers will find detailed explanations of revenue recognition under the percentage-of-completion and completed-contract methods, joint venture investments, and financial statement presentation. The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls. All content is reviewed by industry experts and the appropriate AICPA senior committee(s). A subject index has been added to the Guide for ease of use.
Updates significant to this edition include technical guidance contained in:FASB Accounting Standards Update (ASU) No. 2010-28, Intangibles-Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts (a consensus of the FASB Emerging Issues Task Force); FASB ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs; FASB ASU No. 2011-08, Intangibles-Goodwill and Other (Topic 350): Testing Goodwill for Impairment; FASB ASU No. 2011-09, Compensation - Retirement Benefits - Multiemployer Plans (Subtopic 715-80): Disclosures about an Employer's Participation in a Multiemployer Plan.
Also included for 2012, this Audit and Accounting Guide contains fully updated example financial statements for use by preparers and auditors, alike, as well as an update of all accounting and auditing guidance important to users.
Title: Construction Contractors - AICPA Audit and ...
Book Condition: Good
Book Description AICPA, 2012. Condition: Good. A+ Customer service! Satisfaction Guaranteed! Book is in Used-Good condition. Pages and cover are clean and intact. Used items may not include supplementary materials such as CDs or access codes. May show signs of minor shelf wear and contain limited notes and highlighting. Seller Inventory # 1937350975-2-4
Book Description AICPA, 2012. Condition: Good. Shows some signs of wear, and may have some markings on the inside. Seller Inventory # GRP91035860