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Construction contractors.

Contributor(s): Material type: TextTextSeries: American Institute of Certified Public Accountants. Audit and accounting guide ; Publisher: [United States] : AICPA, 2019Description: 1 online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9781119679295
  • 111967929X
Subject(s): Genre/Form: DDC classification:
  • 657.8690073 23
LOC classification:
  • HF5686.B7
Online resources:
Contents:
Industry Background -- Accounting for Revenue from Contracts with Customers -- Accounting for and Reporting Investments in Construction Joint Ventures -- Financial Reporting by Affiliated Entities -- Other Accounting Considerations -- Financial Statement Presentation -- Auditing within the Construction Industry -- Controls in the Construction Industry -- Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations -- Major Auditing Procedures for Contractors -- Other Audit Considerations -- Consideration of Fraud in a Financial Statement.
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"August 1, 2019."

Industry Background -- Accounting for Revenue from Contracts with Customers -- Accounting for and Reporting Investments in Construction Joint Ventures -- Financial Reporting by Affiliated Entities -- Other Accounting Considerations -- Financial Statement Presentation -- Auditing within the Construction Industry -- Controls in the Construction Industry -- Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations -- Major Auditing Procedures for Contractors -- Other Audit Considerations -- Consideration of Fraud in a Financial Statement.

Includes indexes.

Online resource; title from PDF title page (John Wiley, viewed October 28, 2019).

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