AICPA Technical Questions and Answers, 2019
- 12h 5m
- AICPA
- John Wiley & Sons (US)
- 2021
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.
In this Book
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How This Publication is Organized
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Technical Questions and Answers (Nonauthoritative)
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Q&A Section 1000—Financial Statement Presentation
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Q&A Section 2000—Assets
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Q&A Section 3000—Liabilities and Deferred Credits
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Q&A Section 4000—Capital
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Q&A Section 5000—Revenue and Expense
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Q&A Section 6000—Specialized Industry Problems
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Q&A Section 7000—Specialized Organizational Problems
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Q&A Section 8000—Audit Field Work
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Q&A Section 9000—Auditors' Reports
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Q&A Section 9500—Attestation Engagements
