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Accounting Guide. Brokers and Deale...

AICPA

Accounting Guide. Brokers and Dealers in Securities 2018

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AICPA

Accounting Guide: Brokers and Deale...

AICPA

Accounting Guide: Brokers and Dealers in Securities 2017

The 2017 edition gives up-to-date industry-specific guidance needed to be able to tailor operations with the most current standards and regulations. Included are new best practices and interpretive guidance to industry-specific considerations, this guide has you covered. This edition offers “best practice” discussion of industry-specific issues such as fair value accounting and related disclosures, as well as compliance with regulatory requirements. Further, new guidance on initial margin has...

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AICPA

Audit and Accounting Guide Deposito...

AICPA

Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

The financial services industry is undergoing significant change, which has added challenges for institutions assessing their operations and internal controls for regulatory considerations. This 2016 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions...

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AICPA

Audit and Accounting Guide Deposito...

AICPA

Audit and Accounting Guide Depository and Lending Institutions. Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

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AICPA

Audit and Accounting Guide. Gaming...

AICPA

Audit and Accounting Guide. Gaming 2018

Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as «gaming entities») are essentially the same as those of other industries. However, some activities of gaming entities are unique. Developed by leading experts, this guide delivers «how-to» strategies for handling audit and accounting issues common to entities in the gaming industry, so accounts and financial managers can provide high-quality services...

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AICPA

Audit and Accounting Guide: Constru...

AICPA

Audit and Accounting Guide: Construction Contractors, 2017

Considered the industry standard resource, this guide’s 2017 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. It provides practical tips and industry specific guidance, provides value from simple accounting to joint venture creation, and takes a deep dive into industry specific auditing procedures. With two...

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AICPA

Audit and Accounting Guide: Constru...

AICPA

Audit and Accounting Guide: Construction Contractors, 2018

Considered the construction contractors industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. Further, as an Appendix to Chapter 2, Contract Accounting, the guide contains the views of the AICPA's Revenue Recognition Task Force and Financial Reporting Executive Committee on the...

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AICPA

Audit and Accounting Guide: Entitie...

AICPA

Audit and Accounting Guide: Entities With Oil and Gas Producing Activities, 2018

First update in 4 years! As fluctuating oil prices, off-shore drilling, and other energy-related issues impact the way your clients conduct business, it i essential to have a keen understanding of the domestic and international topics and trends facing the oil and gas industry today. This 2018 edition includes over 200 pages of invaluable guidance to help accountants improve their industry knowledge, fine-tune their strategies, and provide high-quality services to their clients. This publication...

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AICPA

Audit and Accounting Guide: Investm...

AICPA

Audit and Accounting Guide: Investment Companies

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous...

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AICPA

Audit and Accounting Guide: Investm...

AICPA

Audit and Accounting Guide: Investment Companies, 2017

Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect...

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AICPA

Audit Guide. Government Auditing St...

AICPA

Audit Guide. Government Auditing Standards and Single Audits 2017

This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.

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AICPA

Audit Risk Alert. General Accountin...

AICPA

Audit Risk Alert. General Accounting and Auditing Developments, 2017/18

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AICPA

Audit Risk Alert. Government Auditi...

AICPA

Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2017/18

This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert...

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AICPA

Audit Risk Alert. Government Auditi...

AICPA

Audit Risk Alert. Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19

This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this...

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AICPA

Audit Risk Alert: General Accountin...

AICPA

Audit Risk Alert: General Accounting and Auditing Developments 2018/19

Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB...

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AICPA

Codification of Statements on Stand...

AICPA

Codification of Statements on Standards for Accounting and Review Services. Numbers 21-24

This edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements. In addition to SSARS No. 21, which is now effective, this edition includes the newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018. SSARS No. 24 creates a new...

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AICPA

Codification of Statements on Stand...

AICPA

Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23

In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements are fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific...

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AICPA

Depository and Lending Institutions...

AICPA

Depository and Lending Institutions- Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Compani

The 2018 edition of this financial institution industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

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AICPA

Guide to Audit Data Analytics

AICPA

Guide to Audit Data Analytics

Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia. The guide defines audit data analytics as “the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for planning or performing the audit.” Simply...

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AICPA

Guide: Preparation, Compilation, an...

AICPA

Guide: Preparation, Compilation, and Review Engagements, 2017

Issued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016. This edition also contains some...

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AICPA

Guide: Preparation, Compilation, an...

AICPA

Guide: Preparation, Compilation, and Review Engagements, 2018

Issued under the authority of the AICPA’s Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this title contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016, and SSARS No. 24, Omnibus...

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AICPA

Health Care Entities, September 201...

AICPA

Health Care Entities, September 2017

It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, «how-to» guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB...

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AICPA

Life and Health Insurance Entities...

AICPA

Life and Health Insurance Entities 2018

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AICPA

Practice Aid: Enterprise Risk Manag...

AICPA

Practice Aid: Enterprise Risk Management: Guidance For Practical Implementation and Assessment, 2018

This publication includes invaluable guidance for anyone responsible for or advising on an enterprise risk management process (ERM), whether the process is in its early stages or is already well established. This resource will help ensure the ERM process is well designed, well executed, and ultimately successful. Global, economic, and regulatory conditions as well as everyday internal risks can affect business operations, so it is important to have a process in place that identifies these events...

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AICPA

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