Construction Contractors: Advanced Issues

 
 
John Wiley & Sons Inc (Verlag)
  • erschienen am 6. April 2018
 
  • Buch
  • |
  • Softcover
  • |
  • 288 Seiten
978-1-119-50907-3 (ISBN)
 
  • Englisch
  • New York
  • |
  • USA
  • Für Beruf und Forschung
  • Höhe: 274 mm
  • |
  • Breite: 213 mm
  • |
  • Dicke: 20 mm
  • 567 gr
978-1-119-50907-3 (9781119509073)
1119509076 (1119509076)
weitere Ausgaben werden ermittelt
Chapter 1 1-1


Nature and Significance of the Construction Industry 1-1


Types of Contractors 1-2


Players in the Industry 1-3


Types of Contracts 1-4


The Role of the Surety 1-5


Contract Accounting 1-7


Additional Resources for the Construction Industry 1-10


Summary 1-11


Chapter 2 2-1


Strategic Planning for the Construction Contractor 2-1


Chapter 3 3-1


Internal Controls for the Contractor 3-1


What Are Internal Controls 3-3


Controls Specific to Construction Contractors 3-4


Summary 3-26


Chapter 4 4-1


Fraud and the Contractor 4-1


AU-C Section 240, Consideration of Fraud in a Financial Statement Audit 4-3


Identification of Certain Fraud Risks 4-5


Mitigating Fraud as a Construction Contractor 4-12


Summary 4-20


Chapter 5 5-1


Cash Management for the Contractor 5-1


Sources of Cash for the Contractor 5-3


Contractor Cash Flow 5-4


Summary 5-15


Chapter 6 6-1


Accounting for Joint Ventures 6-1


The Joint Venture 6-3


Accounting for a Joint Venture 6-5


The Joint Venture Agreement 6-6


Method of Organization 6-7


Members Ownership Percentage 6-9


Method of Accounting for the Member 6-10


Disclosures by Members of Joint Ventures 6-12


Impact of Joint Ventures Due to FASB ASC 460, Guarantees 6-13


Impact of FASB ASC 810, Consolidation 6-14


Summary 6-17


Chapter 7 7-1


Benchmarking the Contractor 7-1


Financial Benchmarking 7-3


Healthy Contractor Benchmarks 7-9


Non-Financial Benchmarking 7-11


Summary 7-14


Chapter 8 8-1


Construction Cost Allocations 8-1


Components of Job Costs 8-2


The Impact on Estimators and Project Managers 8-13


Selling, General, and Administrative Costs 8-15


Summary 8-18


Chapter 9 9-1


Assisting the Financially Troubled Contractor 9-1


Why Contractors Are Prone To Failure 9-3


Warning Signs for Potential Business Failures 9-5


Saving the Financially Troubled Contractor 9-6


Go From Attitude to Action 9-8


Summary 9-11


Chapter 10 10-1


Audit Risks of a Contractor 10-1


Audit Risk and the Audit Risk Model 10-2


Contractor Audit Risk Areas 10-4


Warning Signs for the Auditor 10-19


Applicability to a Review Engagement 10-21


Summary 10-22


Chapter 11 11-1


Deferred Income Taxes 11-1


Permanent and Temporary Differences 11-4


The Use of Enacted Tax Rates 11-7


Accounting for Uncertainty in Income Taxes Under FASB ASC 740 11-9


Summary 11-10


Chapter 12 12-1


Alternative Minimum Tax Considerations for Contractors 12-1


Exemptions from AMT 12-2


Calculation of the AMT 12-5


Minimizing the Minimum Tax 12-7


Summary 12-10


Chapter 13 13-1


Look-Back Method 13-1


Reporting the Calculation 13-3


The Computation of the Look-Back Calculation 13-10


Summary 13-21


Chapter 14 14-1


Tax Planning for the Contractor 14-1


Financial Analysis 14-3


Tax Planning Process 14-5


Summary 14-11


Appendix A A-1


The New Revenue Recognition Standard: FASB ASU No. 2014-09 A-1


Appendix B B-1


The New Leases Standard: FASB ASU No. 2016-02 B-1


Glossary Glossary 1


Index Index 1


Solutions Solutions 1


Chapter 1 Solutions 1


Chapter 2 Solutions 2


Chapter 3 Solutions 3


Chapter 4 Solutions 4


Chapter 5 Solutions 5


Chapter 6 Solutions 6


Chapter 7 Solutions 7


Chapter 8 Solutions 8


Chapter 9 Solutions 10


Chapter 10 Solutions 11


Chapter 11 Solutions 12


Chapter 12 Solutions 13


Chapter 13 Solutions 14


Chapter 14 Solutions 15

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