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Keep abreast of the fast-paced changes in accounting and auditing with relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, compilation, preparation, and review arenas. This book will help accountants and financial managers sort through the most recent accounting and auditing complexities so they can identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance. New topics covered include:* Revenue recognition* Leases* Financial instruments* Intangible assets* Consolidation* Business combinations* Recently issued SAS No. 134-140* Auditing interpretations* Recently proposed SSAE standards* Overview of SSARS guidance
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Kurt G. Oestriecher, CPA, is partner in charge of accounting and auditing services at Oestriecher & Company. He has also served as an Adjunct Instructor of Accounting at Louisiana State University at Alexandria and Northwestern State University. In addition, he functions in many capacities for the Louisiana Society of CPAs on its board and varying committees, is Past President of the LCPA and past President of the Central Louisiana Chapter of Society of Louisiana CPAs, and the current chair of the LCPA Professional Ethics Committee. He is a member of the AICPA and has served on the Accounting and Review Services Committee, which issues the Statements on Standards for Accounting and Review Services. He also served a six year term on the AICPA Joint Trial Board, and recently completed a three year term on AICPA Council
Mark Beasley, PhD, CPA, is the Deloitte Professor of Enterprise Risk Management and Director of North Carolina State's Enterprise Risk Management (ERM) Initiative, which provides thought leadership about ERM practices and its integration with strategy and corporate governance. He is a frequent speaker at national and international conferences and works with boards of directors and senior executives on risk oversight issues. Beasley has authored over 80 research articles and business publications and he is the author of a leading auditing textbook.
Riassunto
Keep abreast of the fast-paced changes in accounting and auditing with relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, compilation, preparation, and review arenas. This book will help accountants and financial managers sort through the most recent accounting and auditing complexities so they can identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance. New topics covered include:
* Revenue recognition
* Leases
* Financial instruments
* Intangible assets
* Consolidation
* Business combinations
* Recently issued SAS No. 134-140
* Auditing interpretations
* Recently proposed SSAE standards
* Overview of SSARS guidance
