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180224s2018 nju o 000 0 eng d |
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|a EBLCP
|b eng
|e pn
|c EBLCP
|d IDB
|d OCLCQ
|d DEBBG
|d AU@
|d OCLCF
|d OCLCQ
|d OCLCO
|d OCLCQ
|d OCLCO
|d OCLCQ
|d OCLCO
|d OCLCL
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|a 9781119509097
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|a 1119509092
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|a AU@
|b 000065431181
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|a (OCoLC)1024270720
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|a TA210
|b .R884 2017eb
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|a 624.068
|2 23
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|a UAMI
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|a Ruther, Dale.
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|a Construction Contractors.
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|a Newark :
|b John Wiley & Sons, Incorporated,
|c 2018.
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|a 1 online resource (304 pages)
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Aicpa Ser.
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|a Print version record.
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|a Intro; Title page; Copyright; Chapter 1 Nature and Significance of the Construction Industry; Types of Contractors; Players in the Industry; Types of Contracts; The Role of the Surety; Contract Accounting; Additional Resources for the Construction Industry; Summary; Chapter 2 Strategic Planning for the Construction Contractor; Chapter 3 Internal Controls for the Contractor; What Are Internal Controls; Controls Specific to Construction Contractors; Summary; Chapter 4 Fraud and the Contractor; AU-C Section 240, Consideration of Fraud in a Financial Statement Audit.
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|a Identification of Certain Fraud RisksMitigating Fraud as a Construction Contractor; Summary; Chapter 5 Cash Management for the Contractor; Sources of Cash for the Contractor; Contractor Cash Flow; Summary; Chapter 6 Accounting for Joint Ventures; The Joint Venture; Accounting for a Joint Venture; The Joint Venture Agreement; Method of Organization; Members Ownership Percentage; Method of Accounting for the Member; Disclosures by Members of Joint Ventures; Impact of Joint Ventures Due to FASB ASC 460, Guarantees; Impact of FASB ASC 810, Consolidation; Summary.
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|a Chapter 7 Benchmarking the ContractorFinancial Benchmarking; Healthy Contractor Benchmarks; Non-Financial Benchmarking; Summary; Chapter 8 Construction Cost Allocations; Components of Job Costs; The Impact on Estimators and Project Managers; Selling, General, and Administrative Costs; Summary; Chapter 9 Assisting the Financially Troubled Contractor; Why Contractors Are Prone To Failure; Warning Signs for Potential Business Failures; Saving the Financially Troubled Contractor; Go From Attitude to Action; Summary; Chapter 10 Audit Risks of a Contractor; Audit Risk and the Audit Risk Model.
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|a Contractor Audit Risk AreasWarning Signs for the Auditor; Applicability to a Review Engagement; Summary; Chapter 11 Deferred Income Taxes; Permanent and Temporary Differences; The Use of Enacted Tax Rates; Accounting for Uncertainty in Income Taxes Under FASB ASC 740; Summary; Chapter 12 Alternative Minimum Tax Considerations for Contractors; Exemptions from AMT; Calculation of the AMT; Minimizing the Minimum Tax; Summary; Chapter 13 Look-Back Method; Reporting the Calculation; The Computation of the Look-Back Calculation; Summary; Chapter 14 Tax Planning for the Contractor.
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590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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650 |
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|a Construction industry.
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650 |
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|a Contractors' operations.
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650 |
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|a Contractors.
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|a Construction
|x Industrie.
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650 |
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|a Entrepreneurs
|x Travaux.
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650 |
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|a Entrepreneurs.
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650 |
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|a contractors.
|2 aat
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650 |
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|a Construction industry
|2 fast
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650 |
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7 |
|a Contractors
|2 fast
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650 |
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|a Contractors' operations
|2 fast
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|i has work:
|a CONSTRUCTION CONTRACTORS (Work)
|1 https://id.oclc.org/worldcat/entity/E39PCYd8HfjMGHdjXX3kRVPwyd
|4 https://id.oclc.org/worldcat/ontology/hasWork
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776 |
0 |
8 |
|i Print version:
|a Ruther, Dale.
|t Construction Contractors: Advanced Issues.
|d Newark : John Wiley & Sons, Incorporated, ©2018
|z 9781119509073
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830 |
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0 |
|a Aicpa Ser.
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856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=5301745
|z Texto completo
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994 |
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|a 92
|b IZTAP
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