LEADER 00000nam a22004573i 4500 
001    EBC5301745 
003    MiAaPQ 
005    20200713055455.0 
006    m     o  d |       
007    cr cnu|||||||| 
008    200713s2018    xx      o     ||||0 eng d 
020    9781119509097|q(electronic bk.) 
020    |z9781119509073 
035    (MiAaPQ)EBC5301745 
035    (Au-PeEL)EBL5301745 
035    (CaPaEBR)ebr11512965 
035    (OCoLC)1024270720 
040    MiAaPQ|beng|erda|epn|cMiAaPQ|dMiAaPQ 
050  4 TA210 .R884 2017 
082 0  624.068 
100 1  Ruther, Dale 
245 10 Construction Contractors 
264  1 Newark :|bJohn Wiley & Sons, Incorporated,|c2018 
264  4 |c©2017 
300    1 online resource (304 pages) 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
490 1  Aicpa Ser 
505 0  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 -- 
       Identification of Certain Fraud Risks -- Mitigating 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 -- Chapter 7 
       Benchmarking the Contractor -- Financial 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 -- Contractor Audit Risk Areas 
505 8  Warning 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 -- Financial 
       Analysis -- Tax Planning Process -- Summary -- Appendix A 
       The New Revenue Recognition Standard: FASB ASU No. 2014-09
       -- Appendix B The New Leases Standard: FASB ASU No. 2016-
       02 -- Glossary -- Solutions -- Chapter 1 -- Chapter 2 -- 
       Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- 
       Chapter 7 -- Chapter 8 -- Chapter 9 -- Chapter 10 -- 
       Chapter 11 -- Chapter 12 -- Chapter 13 -- Chapter 14 -- 
       EULA 
588    Description based on publisher supplied metadata and other
       sources 
590    Electronic reproduction. Ann Arbor, Michigan : ProQuest 
       Ebook Central, 2020. Available via World Wide Web. Access 
       may be limited to ProQuest Ebook Central affiliated 
       libraries 
650  0 Contractors' operations. 
650  0 Construction industry. 
650  0 Contractors 
655  4 Electronic books 
776 08 |iPrint version:|aRuther, Dale|tConstruction Contractors: 
       Advanced Issues|dNewark : John Wiley & Sons, Incorporated,
       c2018|z9781119509073 
830  0 Aicpa Ser 
856 40 |uhttps://ebookcentral.proquest.com/lib/sinciatw/
       detail.action?docID=5301745|zClick to View