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Construction Contractors: Advanced Issues (Paperback)
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Construction Contractors: Advanced Issues (Paperback)
Series: AICPA
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The construction industry comes with many advanced accounting
issues, audit procedures, and tax issues, which makes construction
contractor engagements inherently higher risk than other
engagements. As a result, practitioners and financial professionals
should be prepared to address difficult issues such as look-back
calculations, measuring progress of contracts, overhead
allocations, and internal controls for construction contractors. In
this book, some of the most pervasive issues in the construction
industry and how to identify and manage the risks inherent in
construction contractor engagements are discussed. This book shows
how to: Apply complex accounting and financial reporting standards
to construction contractors. Evaluate and rework audit processes to
avoid common deficiencies in construction engagements. Identify tax
compliance issues unique to the construction industry.
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