Audit and Accounting Guide: Revenue Recognition 2019
暫譯: 審計與會計指南：收入確認 2019
Aicpa
- 出版商: Wiley
- 出版日期: 2019-04-23
- 售價: $6,760
- 貴賓價: 9.5 折 $6,422
- 語言: 英文
- 頁數: 1024
- 裝訂: Quality Paper - also called trade paper
- ISBN: 1948306549
- ISBN-13: 9781948306546
海外代購書籍(需單獨結帳)
商品描述
ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations.
For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern.
This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.商品描述(中文翻譯)
ASC 606，與客戶的合約收入，取代了幾乎所有先前存在的收入確認指導，包括行業特定的指導。這意味著前所未有的變化，影響幾乎所有行業和各種規模的組織。
對於準備者來說，本指南提供了全面且可靠的會計實施指導，幫助您解開這一新標準的複雜性。對於實務工作者來說，它提供了對審計考量的深入探討，包括控制、詐騙、風險評估以及審計的規劃和執行。最近的審計挑戰被突顯出來，以便在規劃中避免這些新的關注領域。
本指南包括針對以下行業的16個行業特定章節：航空航天與國防、航空公司、資產管理、經紀交易商、建築承包商、存款機構、遊戲、醫療保健、酒店業、保險、非營利組織、石油和天然氣、電力和公用事業、軟體、電信以及分時度假。
作者簡介
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
作者簡介(中文翻譯)
成立於1887年的美國註冊會計師協會 (AICPA)，在全國及全球範圍內代表註冊會計師及會計專業，負責制定規則和標準，並在立法機構、公共利益團體及其他專業組織面前擔任倡導者。AICPA為私營公司的審計及其他由註冊會計師提供的服務制定標準；為其成員提供教育指導材料；開發並評分統一註冊會計師考試；並監督及執行會計專業的技術和道德標準的遵循。
AICPA的成立使會計成為一個以嚴格的教育要求、高專業標準、嚴格的職業道德準則、執照地位及對公共利益的承諾而著稱的專業。
