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Airlines
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The AICPA Audit and Accounting Guide Airlines summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the airline industry.
Updated as of April 1, 2011, the guide includes relevant guidance contained in applicable standards and other technical sources. The guide addresses accounting and auditing issues specific to major and regional airlines, including an in depth discussion and recommendations on capacity purchase agreements which include consideration of accounting for lease revenue embedded in a capacity purchase agreement and gross vs. net revenue recognition; accounting and reporting for equipment purchases and maintenance; and passenger revenue recognition topics related to frequent flyer programs such as
- incremental cost method
- deferred revenue method
- accounting for interline mileage credits
- accounting for mileage credits sold to third parties
- changes in estimates related to FFPs
- prepurchase of mileage credits
The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls, including detailed examples on auditing of significant accounts and processes and substantive procedures.
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Paperback
Product# 0126911
Online
Product# WAI-XX
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Brokers and Dealers in Securities
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The AICPA Audit & Accounting Guide Brokers and Dealers in Securities is developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices and provides guidance and discussions specific to current industry developments and trends. The Brokers and Dealers in Securities Audit and Accounting Guide provides both auditors and broker-dealers with guidance relevant to the industry.
This guide includes relevant guidance contained in applicable standards and other technical sources. Along with an in-depth discussion of the securities industry, information related to regulatory requirements and relevant audit and accounting guidance will assist auditors when performing an audit of a broker-dealer. In addition, broker-dealers will find the information helpful when assessing their operations and internal controls for regulatory considerations.
The broker-dealer industry is undergoing significant change. This guide offers clear and practical guidance on recent developments. SEC regulatory requirements and the related reporting is discussed along with relevant accounting and audit topics of particular importance to audits of broker-dealers. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance and information contained in:
- FASB ASU 2011-04, Fair Value Measurement: Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS
- SEC regulations issued since the last edition including, Risk Management Controls for Brokers or Dealers with Market Access (Release No. 34-63241) and Large Trader Reporting (Release 34-64976)
- PCAOB inspection program report
The Online ordering option also includes electronic access to the companion product Financial Institutions Industry Developments: Including Depository and Lending Institutions and Brokers and Dealers in Securities - 2012/2013 Audit Risk Alert and the Practice Aid Audits of Futures Commissions Merchants, Introducing Brokers, and Commodity Pools.
This AICPA Audit Guide has been fully updated to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits).
As the September 1, 2012 edition of the guide is fully updated to conform with the new Clarified Standards, it would continue to be appropriate to treat, as authoritative, the auditing guidance contained in the previous edition, fully considering changes to auditing standards effective through December 14, 2012, for clients not subject to the new Clarified Auditing Standards.
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Paperback
Product# AAGBRD12P
Online
Product# WBR-XX
eBook
Product# AAGBRD12E
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Construction Contractors
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The AICPA Audit and Accounting Guide Construction Contractors, updated as of May 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. Readers will find detailed explanations of revenue recognition under the percentage-of-completion and completed-contract methods, joint venture investments, and financial statement presentation. The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls. All content is reviewed by industry experts and the appropriate AICPA senior committee(s). A subject index has been added to the Guide for ease of use.
Updates significant to this edition include technical guidance contained in:
- FASB Accounting Standards Update (ASU) No. 2010-28, Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts (a consensus of the FASB Emerging Issues Task Force)
- FASB ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
- FASB ASU No. 2011-08, Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment
- FASB ASU No. 2011-09, Compensation – Retirement Benefits – Multiemployer Plans (Subtopic 715-80): Disclosures about an Employer’s Participation in a Multiemployer Plan
Also included for 2012, this Audit and Accounting Guide contains fully updated example financial statements for use by preparers and auditors, alike, as well as an update of all accounting and auditing guidance important to users.
The Online ordering option also includes electronic access to the companion product Real Estate and Construction Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGCON12P
Online
Product# WCC-XX
eBook
Product# AAGCON12E
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Depository and Lending Institutions
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The AICPA Audit and Accounting Guide Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgages Companies is developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to depository and lending institutions.
This guide includes relevant guidance contained in applicable standards and other technical sources. The guide provides background on the depository and lending institutions industry (including banks and savings institutions, credit unions, finance companies, and mortgage companies) as well as general information on the regulatory environment and prevalent banking and lending activities. The guide offers clear and practical guidance on recent developments in areas such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value measurements. In addition, the guide provides guidance related to new and existing regulatory reporting matters, including updates as a result of the Dodd-Frank Wall Street Reform and Consumer Protection Act and amendments to the Corporate Credit Union rulings. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s). A subject index has been added to the Guide for ease of use.
Updates significant to this edition include technical guidance contained in:
- FASB ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
- FASB ASU No. 2010-26, Financial Services – Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts
- SAS Nos. 122 – 126 (referred to as clarified SASs)
- SSAE No. 16, Reporting on Controls at a Service Organization
- PCAOB Risk Assessment Standards Nos. 8 – 15
This AICPA Audit and Accounting Guide has been updated to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable.
As the July 1, 2012 edition of the guide is fully updated to conform with the new Clarified Standards, it would continue to be appropriate to treat, as authoritative, the auditing guidance contained in the previous edition, fully considering changes to auditing standards effective through December 14, 2012, for clients not subject to the new Clarified Auditing Standards.
The Online ordering option also includes electronic access to the companion product Depository and Lending Institution Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGDEP12P
Online
Product# WDL-XX
eBook
Product# AAGDEP12E
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Employee Benefit Plans
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The AICPA Audit and Accounting Guide Employee Benefit Plans summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the employee benefit plan industry.
Updated as of January 1, 2012, the guide includes relevant guidance contained in applicable standards and other technical sources. Included in this guide is an overview of statutory rules and regulations and the financial reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA), fair value disclosure requirements and a detailed listing of other required financial statement disclosures. The guide offers clear and practical guidance on recent developments in areas such as:
- updates to disclosure requirements related to assets and liability measured at fair value
- updates to service auditor’s reports (Service Organization Control [SOC] 1 reports), used in audit engagements
- updates to the illustrative independent auditor’s reports
All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s).
Updates significant to this edition include technical guidance contained in:
- FASB Accounting Standards Update (ASU) No. 2011-04, Fair Value Measurement (FASB ASC 820)
- Statement on Standards for Attestation Engagements (SSAE) No. 16, Service Organizations (AICPA, Professional Standards, AT sec. 801)
- Statement on Auditing Standards (SAS) No. 118, Other Information in Documents Containing Audited Financial Statements (AICPA, Professional Standards, AU sec. 550)
- Statement on Auditing Standards (SAS) No. 119, Supplementary Information in Relation to the Financial Statement as a Whole (AICPA, Professional Standards, AU sec. 551)
The Online ordering option also includes electronic access to the companion product Employee Benefit Plans Industry Developments - 2012/2013 Audit Risk Alert. |
Paperback
Product# 0125912
Online
Product# WEB-XX
eBook
Product# AAGEBP12E
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Entities with Oil and Gas Producing Activities
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The AICPA Audit & Accounting Guide Entities with Oil and Gas Producing Activities is developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to entities with oil and gas producing activities.
This guide includes relevant guidance contained in applicable standards and other technical sources. The guide offers clear and practical guidance on recent developments in accounting and financial reporting and disclosure of oil and gas producing activities under the full cost and successful efforts methods, ownership interests and operations, classification of oil and gas reserves, unique tax considerations, sources of capital, and the business activities of the oil and gas producing industry All content is reviewed by industry experts and the appropriate AICPA senior committee. A subject index has been added to the audit and accounting guide for ease of use.
Updates significant to this edition include technical guidance contained in:
- ASU 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
- Statement on Auditing Standards Nos. 122–126 for the Codification of Statements on Auditing Standards (contained in AICPA Professional Standards)
This AICPA Audit and Accounting Guide has been updated to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable.
As the September 1, 2012 edition of the guide is fully updated to conform with the new Clarified Standards, it would continue to be appropriate to treat, as authoritative, the auditing guidance contained in the previous edition, fully considering changes to auditing standards effective through December 14, 2012, for clients not subject to the new Clarified Auditing Standards.
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Paperback
Product# AAGOGP12P
Online
Product# WOG-XX
eBook
Product# AAGOGP12E
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Gaming
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The AICPA Audit and Accounting Guide Gaming is developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices and delivers “how-to” guidance on handling audit and accounting issues common to entities in the Gaming industry. It explains the accounting and auditing for many types of Gaming industry issues, including up-to date information such as recently issued Accounting Standards Updates and GASB Statements and their effect on the industry.
This guide includes relevant guidance contained in applicable standards and other technical sources. The guide offers clear and practical guidance on recent developments in areas such as jackpot liabilities, loyalty and incentive programs, guarantees, and governmental gaming entities. Other helpful industry coverage includes the New Jersey Casino Redevelopment Authority, Currency Transaction Reporting in the Gaming Industry, and analytical procedures and internal controls unique to the gaming industry. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance contained in:
- Implementation of FASB ASU No. 2010-16, Entertainment—Casinos (Topic 924): Accruals for Casino Jackpot Liabilities—a consensus of the FASB Emerging Issues Task Force
- GASB Statement No. 65, Items Previously Reported as Assets and Liabilities
- GASB Statement No. 63, Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
- GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
- GASB Statement No. 61, The Financial Reporting Entity: Omnibus an amendment of GASB Statements No. 14 and No. 34
This AICPA Audit and Accounting Guide has been updated to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable.
As the September 1, 2012 edition of the guide is fully updated to conform with the new Clarified Standards, it would continue to be appropriate to treat, as authoritative, the auditing guidance contained in the previous edition, fully considering changes to auditing standards effective through December 14, 2012, for clients not subject to the new Clarified Auditing Standards.
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Paperback
Product# AAGGAM12P
Online
Product# WCA-XX
eBook
Product# AAGGAM12E
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Health Care Entities
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The AICPA Audit and Accounting Guide Health Care Entities is developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices and delivers “how to” advice for handling audit and accounting issues common to health care entities.
This guide includes relevant guidance contained in applicable standards and other technical sources. Topics of interest include medical malpractice claims, patient receivables and revenue recognition, the reporting entity and related entities, and financial reporting and accounting for managed care services and continuing care retirement communities. The guide also offers clear and practical guidance on recent developments in areas such as CCRC refundable advance fees, intangibles, and fair value measurement. The governmental chapter reflects the issuance of recently issued GASB statements, including GASB Statement No. 63, Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance contained in:
- FASB ASU No. 2012-02, Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment
- FASB ASU No. 2012-01, Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees
- FASB ASU No. 2011-08, Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment,
- FASB ASU No. 2011-07, Health Care Entities (Topic 954): Presentation and Disclosure of Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts for Certain Health Care Entities (a consensus of the FASB Emerging Issues Task Force)
- FASB ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
- FASB ASU No. 2010-28, Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts (a consensus of the FASB Emerging Issues Task Force)
- GASB Statement No. 65, Items Previously Reported as Assets and Liabilities
- GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53
- GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
- GASB Statement No. 61, The Financial Reporting Entity: Omnibus an amendment of GASB Statements No. 14 and No. 34
- GASB Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements
The Online ordering option also includes electronic access to the companion product Health Care Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGHCO12P
Online
Product# WHC-XX
eBook
Product# AAGHCO12E
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Investment Companies
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The AICPA Audit Guide Investment Companies is developed by leading experts from industry and public practice. It summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to investment companies.
Updated as of May 1, 2012, the guide includes relevant guidance contained in applicable standards and other technical sources. The Guide provides background on the investment company industry as well as interpretive guidance for both new and existing rules. Topics covered include investment valuation; financial instruments; capital accounts; master-feeder funds, multi-class funds, unit investment trusts, and separate accounts of life insurance entities. Additionally, because many investment companies are subject to regulation under the Investment Company Act of 1940, rules under that act are discussed extensively. The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls.
The Guide also includes illustrative reports on both examinations of securities and controls at a custodian, pursuant to Rule 206(4)-2 of the Investment Advisers Act of 1940. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance contained in:
- FASB ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
- FASB ASU No. 2011-03, Transfers and Servicing (Topic 860): Reconsideration of Effective Control for a Repurchase Agreement
- FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements
- PCAOB Risk Assessment Standards Nos. 8 - 15
- SSAE No. 16, Reporting on Controls at a Service Organization
The Online ordering option also includes electronic access to the companion product Investment Companies Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGINV12P
Online
Product# WIN-XX
eBook
Product# AAGINV12E
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Life and Health Insurance Entities
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The AICPA Audit & Accounting Guide Life and Health Insurance Entities was developed and updated to provide guidance and discussions specific to current industry developments and trends.
The Guide, updated as of May 1, 2012, includes relevant guidance contained in standards issued through that date, supplemented with specific "how-to" recommendations that show how to apply the standards to the insurance industry. Due to the clarification in the definition of the types of acquisition costs that can be capitalized, as provided by ASU No. 2010-26 Financial Services--Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts, the accounting content of Chapter 10 "Commissions, General Expenses, and Deferred Acquisition Costs" of this guide has been revised to incorporate the new guidance and also to include two illustrative examples of how to determine deferrable acquisition costs. All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
Updates significant to this edition include technical guidance contained in:
- FASB ASU 2010-26, Financial Services--Insurance (pic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts
- SSAP No. 101, Income Taxes--A Replacement of SSAP No. 10R and SSAP No. 10
- SSAP No. 43R, Loan-backed and Structured Settlements - Revised
- FASB ASU 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
The Online ordering option also includes electronic access to the companion product Insurance Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGLHI12P
Online
Product# WLH-XX
eBook
Product# AAGLHI12E
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Not-for-Profit Entities
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Updated as of March 1, 2013, this is the first comprehensive revision of the guide since 1996. Relevant AICPA literature has been incorporated, and the authoritative auditing content of the guide has been fully conformed to changes resulting from the ASB Clarity Project.
This guide provides assistance in the unique preparation, auditing, accounting, and reporting of financial statements for not-for-profit entities. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committees. This new edition covers:
- the unique accounting and auditing issues for not-for-profit entities.
- reporting relationships with other entities.
- reporting and measuring noncash gifts.
- expiration of donor-imposed restrictions.
- program-related investments and microfinance loans.
- principles for reporting net assets and related disclosures.
- accounting for contributions and receivables.
- accounting for reporting investments.
- auditing net asset classification and revenue and expense recognition.
The basis for the accounting content is the authoritative guidance from the FASB Accounting Standards Codification, which has been supplemented with plain-English explanations, examples and guidance and recommendations from FinREC conclusions.
Excerpts available:
The online ordering option also includes electronic access to the companion product Not-for-Profit Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGNFP13P
Online
Product# WNP-XX
eBook
Product# AAGNFP13E
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Property and Liability Insurance Entities
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The AICPA Audit and Accounting Guide Airlines summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the insurance industry.
Updated with conforming changes as of June 1, 2011, the guide includes relevant guidance contained in official standards and other technical sources, including the FASB Accounting Standards Codification™. The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s).
The following new standards are particularly significant to this guide and are reflected in this edition:
- FASB ASU 2010-26, Financial Services-Insurance (Topic 944):Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts
- SSAP No. 43R, Loan-backed and Structured Securities – Revised
- SSAP No. 91R, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
- NAIC Revised Model Audit Rule
The Online ordering option also includes electronic access to the companion product Insurance Industry Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# 0126711
Online
Product# WPL-XX
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State and Local Governments
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AICPA Audit and Accounting Guide State and Local Governments summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to state and local governments.
Updated as of March 1, 2012, the guide includes relevant guidance contained in applicable standards and other technical sources. Whether you are a financial statement preparer or auditor it is critical to understand the complexities of state and local governments including revenue and expense recognition, asset valuation, and financial statement presentation. This guide provides an in depth discussion and guidance on accounting and auditing considerations for capital assets and investments, including derivatives, and includes examples of auditor’s reports for a variety of situations encountered in practice. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s). A subject index has been added to the guide for ease of use.
For the first time, this edition of the guide provides advance guidance on new GASB statements that are effective for future periods - GASB Statements Nos. 63, 64, and 65. The guide also includes prospective guidance for the new Clarity standards.
Updates significant to this edition include:
- New auditing guidance and reporting examples for required supplementary information (RSI), supplementary information, and other information applicable to state and local governments
- Implementation of GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
The guide also covers the most recently issued GASB pronouncements.
- GASB Statement No. 66, Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62
- GASB Statement No. 65, Items Previously Reported as Assets and Liabilities
- GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53
- GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
- GASB Statement No. 61, The Financial Reporting Entity: Omnibus—an amendment of GASB Statements No. 14 and No. 34
- GASB Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements
The Online ordering option also includes electronic access to the companion product State and Local Government Developments - 2012/2013 Audit Risk Alert.
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Paperback
Product# AAGSLG12P
Online
Product# WGG-XX
eBook
Product# AAGSLG12E
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