Airlines

Published March 18, 2013

As a financial statement preparer or auditor, it is essential to understand the unique operational, regulatory, accounting, reporting, and auditing aspects of the airline industry. From regional carrier concerns to worldwide partnerships, the guidance available from the AICPA covers all of the needs of practitioners in the airline industry. AICPA guidance provides background on the industry as well as interpretive information for both new and existing rules. The following products are available from the AICPA to help provide guidance and resources on the airlines industry.

Audit and Accounting Guide Airlines
Availability Online Subscription (product no. WAI-XX) Paperback (product no. 0126911) Publication Excerpts (available to AICPA Members) Frequent Flyer Programs Leased Property and Equipment

AICPA Online Professional Library

When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

Many publications and libraries may be of value to those interested in guidance related to airlines:

AICPA Audit and Accounting Manual (product no. WAM-XX)
AICPA Audit Risk Assessment Tool and Guide (product no. WRA-XX)
AICPA Practice Tool The Auditor's Report: Comprehensive Guidance and Examples (product no. APAARMO)
AICPA Professional Standards (product no. WPS-XX)
AICPA Technical Practice Aids (product no. WTP-XX)
U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure (product no. WAT-XX)

Guidance contained in the AICPA Online Professional Library has also been grouped into topical sets including varying levels of guidance. The following may be of interest to those seeking information and guidance on airlines:

Audit and Accounting Guide and Audit Risk Alert Set (product no. WAA-XX)
- with FASB Accounting Standards Codification (product no. WFA-XX)
Essential A&A Research Collection (product no. ORS-XX)
- with FASB Accounting Standards Codification (product no. ORF-XX)
- with FASB Accounting Standards Codification and GASB Library (product no. WCF-GL)
Premium A&A Research Collection (product no. WAL-BY)
- with FASB Accounting Standards Codification (product no. WFL-BY)
- with FASB Accounting Standards Codification and GASB Library (product no. WGL-BY)

Airlines

Audit and Accounting Guide Airlines

AICPA Online Professional Library