Audit and Accounting Guide: Revenue Recognition 2019 (AICPA Audit and Accounting Guide)

ASC 606 Revenue from Contracts with Customers replaces almost all previously existing revenue recognition guidance including industry-specific guidance. That means unprecedented changes affecting virtually all industries and all size organizations. For preparers this guide provides the comprehensive reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners it provides in-depth coverage of audit considerations including controls fraud risk assessment and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense Airlines Asset Management Broker-Dealers Construction Contractors Depository Institutions Gaming Health Care Hospitality Insurance Not-for-Profits Oil and Gas Power and Utility Software Telecommunications  and Timeshare. Series: AICPA Audit and Accounting GuidePaperback: 1024 pagesPublisher: Wiley; 1 edition (April 23 2019)Language: EnglishISBN-10: 1948306549ISBN-13: 978-1948306546 Product Dimensions: 5.7 x 2.2 x 8.9 inches Shipping Weight: 2.7 pounds