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"AICPA, a resource of the enhancing audit quality initiative."
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.
This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
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Remote Sensing of Forest Environments: Concepts and Case Studies is an edited volume intended to provide readers with a state-of-the-art synopsis of the current methods and applied applications employed in remote sensing the world's forests. The contributing authors have sought to illustrate and deepen our understanding of remote sensing of forests, providing new insights and indicating opportunities that are created when forests and forest practices are considered in concert with the evolving paradigm of remote sensing science. Following background and methods sections, this book introduces a series of case studies that exemplify the ways in which remotely sensed data are operationally used, as an element of the decision-making process, and in the scientific study of forests. Remote Sensing of Forest Environments: Concepts and Case Studies is designed to meet the needs of a professional audience composed of both practitioners and researchers. This book is also suitable as a secondary text for graduate-level students in Forestry, Environmental Science, Geography, Engineering, and Computer Science.