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This year’s report provides technical insights on accounting rules that went into effect in 2019, such as the new leasing requirements for public companies, revenue recognition for private companies, and other changes to existing U.S. GAAP.
The amendments in this Update modify the guidance in Topic 946 for determining whether an entity is an investment company. The requirements in Topic 946 originally were included in the AICPA Audit and Accounting Guide, Investment Companies.
Deloitte presents the 2020 edition of the Real Estate Accounting Guide and Financial Reporting Update. This accounting guide provides topics of particular interest to real estate entities.
AICPA Audit and Accounting Guide: Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies and Mortgage Companies.
5 paź 2018 · Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and ...
4 cze 2024 · Auditing real estate investment trusts, whether publicly traded or privately held, requires a comprehensive understanding of industry-specific challenges and best practices. Common focus areas include lease accounting complexities, property valuation considerations, expense reporting, and related-party transactions, and the impact of external ...
27 lip 2018 · ASC 946 and the AICPA Audit and Accounting Guide: Investment Companies (the "Audit Guide") provide detailed guidance regarding many issues, including the practices discussed below. Through many years of auditing investment companies, the firm has addressed numerous industry specific accounting issues.
