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Real Estate and Construction Industry Developments - Audit Risk Alert, 2014/15

Publisher: AICPA
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This completely revised edition helps you identify current risk factors for real estate and construction industries. It not only helps you plan and perform your engagements with targeted information on current economic, accounting and auditing developments, but it also provides a look at what’s in the pipeline that may affect your audits.

Key Benefits:

  • New information on ASU 2014-09, Revenue from Customers in order to begin preparing and forecasting the effects.
  • Updated information on economic risk to construction companies and clients.
  • Updated information on economic risk to real estate entities and clients.
  • Discussion of new auditing and accounting standards.
  • What’s on the horizon in accounting and auditing.


  1. FASB ASU 2014-09, Revenue from Customers
  2. Other relevant ASUs over the past 12 months including:
    1. ASU No. 2014-01, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects
    2. ASU No. 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure
    3. ASU No. 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements
    4. And more

Who Will Benefit:

Auditors and those in industry accounting at smaller, regional, and large construction and real estate companies in order to understand the many aspects of the specialized accounting and regulatory requirements for these types of entities.

Paperback , 2014
Product# ARACON14P
Availability: In Stock
AICPA Member:$25.00
Your Price:$31.25
eBook 2014
Product# ARACON14E
Availability: eBook Download
AICPA Member:$23.00
Your Price:$28.75
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