Author : Mark S. Beasley
Publisher : CCH
Page : 1172 pages
File Size : 22,17 MB
Release : 2008
Category : Business & Economics
ISBN : 9780808092223
The GAAS Guide describes the engagement standards, practices and procedures in use today--including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARSs) and their Interpretations and their relationship to the PCAOB's standards.
Author : Martin A. Miller
Publisher :
Page : 1360 pages
File Size : 39,38 MB
Release : 1987
Category : Accounting
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 423 pages
File Size : 26,38 MB
Release : 2018-11-27
Category : Business & Economics
ISBN : 1119578655
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 to their clients. Updated for recent auditing standards, this guide summarizes new standards, guidance and practices, explaining the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor's reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity. Key benefits include: Provides important technical guidance, summarizes new standards and practices, and delivers how-to advice for handling audit and accounting issues that will be critical to your success. Offers clear and practical guidance on recent developments in areas such as online gaming and governmental gaming entities. Includes helpful industry coverage of the New Jersey Casino Redevelopment Authority, currency transaction reporting in the gaming industry, the tribal gaming industry, lotteries, and analytical procedures and internal controls unique to the gaming industry. Includes an appendix that highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Includes an appendix that contains the finalized revenue recognition implementation issues specific to gaming entities.
Author : AICPA
Publisher : John Wiley & Sons
Page : 782 pages
File Size : 48,19 MB
Release : 2019-06-21
Category : Business & Economics
ISBN : 1119631149
A must-have resource for new FASB guidance From financial reporting to revenue recognition to grants and contracts, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, we’ve got the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference which will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. The 2019 guide will help you do the following: Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities.
Author : Ghenadii Korotcenkov
Publisher : CRC Press
Page : 372 pages
File Size : 41,45 MB
Release : 2018-03-15
Category : Science
ISBN : 1351400657
The first volume of The Handbook of Humidity Measurement focuses on the review of devices based on optical principles of measurement such as optical UV, fluorescence hygrometers, optical and fiber-optic sensors of various types. Numerous methods for monitoring the atmosphere have been developed in recent years, based on measuring the absorption of electromagnetic field in different spectral ranges. These methods, covering the optical (FTIR and Lidar techniques), as well as a microwave and THz ranges are discussed in detail in this volume. The role of humidity-sensitive materials in optical and fiber-optic sensors is also detailed. This volume describes the reasons for controlling the humidity, features of water and water vapors, and units used for humidity measurement.
Author : AICPA
Publisher : John Wiley & Sons
Page : 537 pages
File Size : 47,29 MB
Release : 2018-05-15
Category : Business & Economics
ISBN : 1948306123
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. 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 reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Author : AICPA
Publisher : John Wiley & Sons
Page : 685 pages
File Size : 20,87 MB
Release : 2018-09-26
Category : Business & Economics
ISBN : 1948306182
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 regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.
Author : AICPA
Publisher : John Wiley & Sons
Page : 701 pages
File Size : 24,20 MB
Release : 2018-10-26
Category : Business & Economics
ISBN : 194549851X
This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more.
Author : William Wiersema
Publisher : CCH
Page : 880 pages
File Size : 46,23 MB
Release : 2006-04
Category : Business & Economics
ISBN : 9780808090243
The first single-volume reference to provide accounting, audit, tax, and consulting guidance to CPAs working in these industries. It provides industry-specific information as it applies to issues such as financial reporting and essential internal controls. It also integrates and interpretes authoritative guidance from the FASB, AICPA, and Emerging Issues Task Force. The guide includes practice aids, such as checklists, work programs, as well as illustrations and practice pointers. The practice aids are available on a free companion CD-ROM.
Author : AICPA
Publisher : John Wiley & Sons
Page : 886 pages
File Size : 45,98 MB
Release : 2019-11-20
Category : Business & Economics
ISBN : 1119679117
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.
