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Technical Questions and Answers: 2020

Technical Questions and Answers: 2020

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781950688517
  • Published In: October 2020
  • Format: Hardback , 688 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Author 
  • Details

    Find the answers to the questions accountants, CPA, and clients are asking the AICPA in Technical Questions and Answers, a compilation of popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects:

    • Financial Statement Presentation
    • Assets
    • Liabilities and Deferred Credits
    • Capital
    • Revenue and Expense
    • Specialized Industry Problems
    • Specialized Organizational Problems
    • Audit Fieldwork
    • Auditor's Reports
    • Attestation Engagements

    New Q&As have been added for:

    • Revised Section 163(j) limitation and evaluation of the realizability of a Section 163(j) carryforward (sections 3300.01-.02)
    • Accounting for costs incurred in connection with the implementation of electronic health record systems (section 6400.53)
    • Financial presentation considerations related to transactions involving provider taxation programs and similar arrangements (section 6400.54)
    • Auditor assessment of a special-purpose government's only immaterial fiduciary fund (sections 6950.23-.24)
    • Reporting guidance upon initial implementation of Statement on Auditing Standards no. 134, as amended (section 8100.04)
    • OMB 2019 Compliance Supplement (sections 9110.24-.27)

    Q&As under the following topics have also been revised: Statement of cash flows (section 1300), Consolidated financial statements (section 1400), Notes to financial statements (section 1800), Cash (section 2110), Fixed assets (section 2210), Long-term investments (section 2220), Health care entities (section 6400), Investment companies (section 6910), Financial Statement Reporting and Disclosure — Employee Benefit Plans (section 6931), Auditing Employee Benefit Plans (section 6933), Predecessor auditors (section 8900), Special reports (section 9110), Attestation reports (section 9510), and Attest engagement: American Land Title Association best practices framework (section 9540).

  • 1000 Financial Statement Presentation 3

    1100 Statement of Financial Position

    1200 Income Statement

    1300 Statement of Cash Flows

    1400 Consolidated Financial Statements

    1500 Financial Statements Prepared in Accordance With a Special Purpose Framework

    1600 Personal Financial Statements

    1700 Prospective Financial Statements

    1800 Notes to Financial Statements

    1900 Interim Financial Information

    2000 Assets 43

    2110 Cash

    2120 Temporary Investments

    2130 Receivables

    2140 Inventories

    2210 Fixed Assets

    2220 Long-Term Investments

    2230 Noncurrent Receivables

    2240 Cash Surrender Value of Life Insurance

    2250 Intangible Assets

    2260 Other Assets

    3000 Liabilities and Deferred Credits 111

    3100 Current Liabilities

    3200 Long-Term Debt

    3300 Deferred Taxes

    3400 Contingent Liabilities

    3500 Commitments

    3600 Deferred Credits

    3700 Pension Obligations

    4000 Capital 135

    4110 Issuance of Capital Stock

    4120 Reacquisition of Capital Stock

    4130 Warrants

    4150 Stock Dividends and Stock Splits

    4160 Contributed Capital

    4200 Retained Earnings

    4210 Dividends

    4230 Capital Transactions

    5000 Revenue and Expense 153

    5100 Revenue Recognition

    5210 Depreciation and Depletion

    5220 Interest Expense

    5230 Employee Benefit Plans

    5240 Cost Allocation

    5250 Tax Allocation

    5260 Estimated Losses

    5290 Other Expenses

    5400 [Deleted]

    5500 Earnings per Share

    5600 Leases

    5700 Contributions Made

    6000 Specialized Industry Problems 201

    6130 Finance Companies

    6140 Not-For-Profit Entities

    6300 Insurance Companies

    6400 Health Care Entities

    6500 Extractive Industries

    6600 Real Estate

    6700 Construction Contractors

    6910 Investment Companies

    6930 Employee Benefit Plans

    6931 Financial Statement Reporting and Disclosure — Employee Benefit Plans

    6932 ERISA Reporting and Disclosures

    6933 Auditing Employee Benefit Plans

    6934 Limited-Scope Audits — Employee Benefit Plans

    6935 Multiemployer Plans

    6936 Auditing Defined Contribution Plans

    6937 Auditing Defined Benefit Plans

    6938 Auditing Health and Welfare Plans

    6939 Auditor’s Reports — Employee Benefit Plans

    6940 Franchisors

    6950 State and Local Governments

    6960 Colleges and Universities

    6970 Entertainment Industry

    6980 Brokers and Dealers

    6985 U.S. Department of Housing and Urban Development (HUD) Programs

    6000 Specialized Industry Problems—continued

    6990 Common Interest Realty Associations

    6995 Credit Unions

    7000 Specialized Organizational Problems 427

    7100 Definition of a Public Business Entity

    7200 Partnerships

    7400 Related Parties

    7500 Estates and Trusts

    7600 Business Combinations—General

    7610 Purchase Method

    7620 Applicability of Pooling of Interests Method

    7630 Application of Pooling of Interests Method

    8000 Audit Field Work 465

    8100 Generally Accepted Auditing Standards

    8200 Internal Control

    8220 Sampling

    8310 Audit Evidence: Securities

    8320 Audit Evidence: Inventories

    8330 Audit Evidence: Fixed Assets

    8340 Audit Evidence: Confirmation Procedures

    8345 Audit Evidence: Destruction of Documents

    8350 Audit Evidence: Audit Documentation

    8700 Subsequent Events

    8800 Audits of Group Financial Statements and Work of Others

    8900 Predecessor Auditors

    9000 Auditors' Reports 535

    9030 Accounting Changes

    9060 Uncertainties

    9070 Subsequent Events

    9080 Audited Financial Statements

    9100 Signing and Dating Reports

    9110 Special Reports

    9120 Reliance on Others

    9130 Limited Scope Engagements

    9150 Preparation, Compilation and Review Engagements

    9160 Other Reporting Issues

    9170 Supplementary Information

    9180 Required Supplementary Information

    9500 Attestation Engagements 609

    9510 Attestation Reports

    9520 [Deleted]

    9530 [Deleted]

    9540 Attest Engagement: American Land Title Association Best Practices Framework

    Q&A Topical Index 633

  • The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

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