Construction Contractors: Accounting and Auditing
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簡介
With construction activity increasing and significant changes to the revenue recognition model, it is more important than ever for accountants and financial managers to be on top of the very latest in accounting and auditing changes for the construction industry. This guide examines the most recent updates and key issues impacting construction accounting and auditing. It covers new changes as a result of FASB ASU 2014-09, it also explores the relationship between the contractor and the surety.
目錄
Overview Overview-1
Chapter 1 1-1
Nature of the Construction Industry 1-1
The construction process 1-7
Characteristics unique to contractors 1-11
Chapter 2 2-1
Significant Changes – Contract Accounting and Lease Accounting 2-1
Chapter 3 3-1
Financial Statements for the Contractor 3-1
Chapter 4 4-1
Working With a Surety 4-1
Chapter 5 5-1
Audit Planning and Risk Assessment Procedures 5-1
Appendix 5A: Job History Reports Chapter 5, A-1
Chapter 6 6-1
Substantive Auditing Procedures 6-1
Chapter 7 7-1
Other Auditing Considerations 7-1
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 3
Chapter 3 Solutions 5
Chapter 4 Solutions 6
Chapter 5 Solutions 8
Chapter 6 Solutions 10
Chapter 7 Solutions 12
