Audit Risk Alert: General Accounting and Auditing Developments 2019/2020 Aicpa

Audit Risk Alert: General Accounting and Auditing Developments 2019/2020 – Ebook Instant Download/Delivery ISBN(s): 9781948306904,1948306905,978-1-948-30691-1

Product details:

• ISBN: 978-1-948-30691-1
• Author : AICPA

This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern.

Table contents:

How This Alert Helps You

Economic and Industry Developments .

The Current Economy .

Key Economic Indicators

Executive Review of Top Risks for 2019 .

Legislative and Regulatory Developments .

Tax Cuts & Jobs Act .

Inspections of Broker-Dealers .

Audit and Attestation Issues and Developments .

The AICPA Enhancing Audit Quality Areas of Focus .

Emerging Technologies: What Practitioners Need to Know .

Auditing Standards Board .

Accounting and Review Services Committee .

Select Matters Identified in Peer Reviews .

Revenue Recognition .

Overview

Effective or Applicability Date .

Overview of the New Guidance .

Understanding the Five-Step Process .

Additional Guidance Under the Standard .

Latest Developments

Conclusion .

Reporting Under the New Leases Standard .

Issuance and Objective .

Applicability and Effective Dates .

Main Provisions .

Lessee

Lessor .

Sale and Leaseback Transactions .

Leveraged Lease Arrangements .

Subsequent Developments

Accounting for Financial Instruments .

Overview .

Applicability and Effective Date .

Latest Developments

Impairment

Hedge Accounting .

Other Accounting Issues and Developments .

ASU No. 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities .

ASU No. 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 .

Recent AICPA Independence and Ethics Developments

AICPA Professional Ethics Division: Information System Services .2

AICPA Professional Ethics Division: State and Local Government Client Affiliates

Independence Interpretation on Hosting Services .

Recent Pronouncements at a Glance .

Recent Auditing and Attestation Pronouncements and Guidance

Recent Accounting and Financial Reporting Guidance .

Recently Issued Technical Questions and Answers .

On the Horizon .

Auditing and Attestation Pipeline — Nonissuers .

Auditing and Attestation Pipeline — Issuers .

Accounting and Financial Reporting Pipeline .

Independence and Ethics Pipeline

Resource Central .

Publications .

Continuing Professional Education .

Webcasts .

Member Service Center .

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