Technical Questions and Answers compiles popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects:
Financial Statement Presentation
Auditors' Reports
Required Supplementary Information
Preparation, Compilation, and Review Engagements
Liabilities and Deferred Credits
Capital
Revenue and Expense
Specialized Industry Problems
Specialized Organizational Problems
Audit Fieldwork
Attestation Engagements
This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.
