Product Image

Airlines - Audit & Accounting Guide

Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Divider
Print This Page
Divider
Available Formats:  Online Subscription | Paperback | eBook | See All

Get the industry-specific knowledge you need to successfully perform every aspect of your engagement. From revenue recognition challenges associated with frequent flyer programs to guidance for Fresh-Start Accounting, this Guide has you covered.

Airlines - Audit & Accounting Guide provides best practices for accounting and auditing specific to major, regional and cargo airlines, including relevant guidance contained in standards issued through March 1, 2013. Guidance is supplemented with specific “how-to” recommendations for applying the standards to the airline industry.

This Guide covers best practices related to revenue recognition, equipment purchase and maintenance issues, auditing risks, and much more. Covered topics include:

  • Passenger Facility Charges–Save time and avoid errors with the Sample PFC Report–fully updated to comply with the Clarity Standards.
  • Fresh-start Accounting–Step-by-step guidance through the complexities of executing a successful emergence.
  • ASU 2012-02: Impairment Testing for indefinite-lived intangible assets–Guidance on determining when a qualitative assessment is indicated for your client.
  • Audit risk factors–Be prepared to spot red-flags within your audit engagement related to management structure, industry developments, operating characteristics, and more.
  • Revenue recognition–Industry standards and strategies are provided for trouble-spots such as frequent flyer programs, gross vs. net, capacity purchase agreements, manufacturer incentives and multiple element arrangements
  • Clarified Auditing Standards–All auditing content has been fully conformed to reflect changes resulting from the Clarity Project.

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to CPA2Biz.com and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the CPA2Biz/AICPA Service Center at service@cpa2biz.com or call 888-777-7077.

Online Subscription > AICPA Online Professional Library. Your subscription includes content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.

Paperback , 2013
Product# AAGAIR13P
Availability: In Stock
*Discounted price reflected in Shopping Cart
Regular:$90.00
AICPA Member:$72.00
Your Price:$90.00
eBook , 2013
Product# AAGAIR13E
Availability: eBook Download
Regular:$81.25
AICPA Member:$65.00
Your Price:$81.25
Airlines - Audit & Accounting Guide
Online Subscription
Product# WAI-XX
Availability: Online Access 1 Year
For registered users only
Regular:$90.00
AICPA Member:$72.00
Your Price:$90.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.