AICPA TECHNICAL QUESTIONS AND ANSWERS, 2019

Accounting › Others

AICPA TECHNICAL QUESTIONS AND ANSWERS, 2019

By AICPA
John Wiley & Sons August 2019

Specifications

ISBN-13
9781950688012
Publisher
John Wiley & Sons
Publication
August 2019
Format
Paperback , 688 pages
Jurisdiction
International ? Countri(es) for reference only

Details

Technical Questions and Answers compiles popular Q&As from the AICPA’s Technical Hotline. This resource includes non-authoritative literature on the following subjects:

  • Financial Statement Presentation
  • Auditors’ Reports
  • Required Supplementary Information
  • Preparation, Compilation, and Review Engagements
  • Liabilities and Deferred Credits
  • Capital
  • Revenue and Expense
  • Specialized Industry Problems
  • Specialized Organizational Problems
  • Audit Fieldwork
  • Attestation Engagements

This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.

About the Author

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.

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