Technical Questions and Answers: 2020 (AICPA)

by AICPA

0 ratings • 0 reviews • 0 shelved
Book cover for Technical Questions and Answers

Bookhype may earn a small commission from qualifying purchases. Full disclosure.

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).

  • ISBN10 1950688518
  • ISBN13 9781950688517
  • Publish Date 20 October 2020
  • Publish Status Out of Print
  • Out of Print 18 January 2022
  • Publish Country US
  • Imprint John Wiley & Sons Inc
  • Format Paperback
  • Pages 688
  • Language English