Disclosures as Presented in the AICPA A&A Guide for Construction Contractors and the AICPA Risk Alert for Construction Industry
Date
December 6, 2012
Construction industry accounting is a unique field and there are many resources available. The AICPA offers two of the most used: the A&A Guide for Construction Contractors, and the Real Estate and Construction Industry Developments Audit Risk Alert. The Guide offers guidance on recent developments while the Alert focuses on current and emerging issues. Using an illustrated sample of a contractor’s financial statements, we will discuss various examples, including:
- Independent auditor’s report
- Consolidated balance sheets, statement of income
- Notes to consolidated financial statements with an emphasis on items unique to the industry
Speakers
Julian Xavier, CPA
Managing Principal-Construction, CLA
Joseph Natarelli, CPA
Office Managing Partner, Marcum LLP
Specialties
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