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.