Aicpa: AICPA: Technical Questions and Answers, Flexibler Einband

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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).