图书简介

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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