Find the answers to the questions accountants, CPA, and clients are asking the AICPA in Technical Questions and Answers, a compilation of popular Qfs from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects:
>ull; Financial Statement Presentation
bull; Assets
aull; Liabilities and Deferred Credits
eull; Capital
ull; Revenue and Expense
tull; Specialized Industry Problems
ull; Specialized Organizational Problems
aull; Audit Fieldwork
aull; Auditorssquo;s Reports
cull; Attestation Engagements
New Q s have been added for:
eull; Revised Section 163(j) limitation and evaluation of the realizability of a Section 163(j) carryforward (sections 3300.01-.02)
full; Accounting for costs incurred in connection with the implementation of electronic health record systems (section 6400.53)
tull; Financial presentation considerations related to transactions involving provider taxation programs and similar arrangements (section 6400.54)
cull; Auditor assessment of a special-purpose government's only immaterial fiduciary fund (sections 6950.23-.24)
dull; Reporting guidance upon initial implementation of Statement on Auditing Standards no. 134, as amended (section 8100.04)
cull; OMB 2019 Compliance Supplement (sections 9110.24-.27)
Q s under the following topics have also been revised: Statement of cash flows (section 1300), Consolidated financial statements (section 1400), Notes to financial statements (section 1800), Cash (section 2110), Fixed assets (section 2210), Long-term investments (section 2220), Health care entities (section 6400), Investment companies (section 6910), Financial Statement Reporting and Disclosure rdash; Employee Benefit Plans (section 6931), Auditing Employee Benefit Plans (section 6933), Predecessor auditors (section 8900), Special reports (section 9110), Attestation reports (section 9510), and Attest engagement: American Land Title Association best practices framework (section 9540).
