Construction Contractors and Real Estate Ventures Publications 

    As a financial statement preparer or auditor, it is essential to understand the unique operational, accounting, reporting, and auditing aspects of construction contractors and related companies. AICPA guidance provides background on the industry as well as interpretive information for both new and existing rules. AICPA publications provide information on recent developments, guidance, practice aids, and illustrative examples for the common accounting and audit practices in the construction industry and real estate ventures, including
    • measuring extent of progress on construction contracts.
    • accounting for contract costs and overhead.
    • accounting for and reporting investments in joint ventures.
    • auditing estimates surrounding revenue and cost recognition methods.

    Audit and Accounting Guide Construction Contractors



    Audit Risk Alert Real Estate and Construction Industry Developments


    This alert is intended to be used in conjunction with Audit Risk Alert General Accounting and Auditing Developments, which explains important issues that affect all entities in all industries in the current economic climate. General topics include recently issued guidance and emerging audit risks resulting from external economic factors.

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    AICPA Online Professional Library

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

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