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This book provides practical tips and industry specific guidance, provides value from simple accounting to joint venture creation, and takes a deep dive into construction industry specific auditing procedures.
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Constuction Contractors-Audit and Accounting Guide
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 complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.
TABLE OF CONTENTS
1 Industry Background
2 Accounting for Performance of Construction-Type Contracts
3 Accounting for and Reporting Investments in Construction Joint Ventures
4 Financial Reporting by Affiliated Entities
5 Other Accounting Considerations
6 Financial Statement Presentation
7 Auditing Within the Construction Industry
8 Controls in the Construction Industry
9 Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations
10 Major Auditing Procedures for Contractors
11 Other Audit Considerations
12 Consideration of Fraud in a Financial Statement
01 – General
All, Oceanic, North America, South America, Asia, Europe, Middle East
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