Overview

8.0 Credits
ONLINE

Review more complex accounting and reporting issues for the construction industry, including related parties and variable interest entities, asset impairment, available financial reporting frameworks and their impact on financial statement presentation and disclosure. The material is designed to recognize and understand the increased risks and develop the accounting techniques and auditing procedures to deal with these high risks and uncertainties for construction contractors. 

Major Topics

• Characteristics of the construction industry
• Specific risks at both the Company level and the specific project level
• Financing operations for the contractor
• Bonding considerations
• Revenue recognition under the new Revenue Recognition Standard
• Project cost estimating and completion
• Disclosures
• Auditing construction contracts, including key audit risks from the recent Covid-19 pandemic

Sessions

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Thursday, December 12, 2024

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