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Working Draft of Chapters 4 and 9 from the Airline Audit and Accounting Guide

Nov 18, 2024 · 1.5 MB Download

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The AICPA’s Financial Reporting Executive Committee has issued a working draft of chapter 4, “Acquiring and Maintaining Property and Equipment,” and chapter 9, “Regional Airlines,” from the AICPA Audit & Accounting Guide Airlines. These chapters were revised to align them with the guidance in FASB ASC 842, Leases, and with evolving best practices. Also, the revenue recognition guidance in chapter 9 was replaced with the “Regional Contracts” section from the AICPA Revenue Recognition Guide and updated to reflect the

Download the Working Draft Airline Guide - Chapters 4 and 9 - Clean Version

File name: Working Draft Airline Guide - Chapters 4 and 9 - Clean Version

Download the Working Draft Airline Guide - Chapters 4 and 9 - Marked from 2013 Airline and Rev Rec Guides

File name: Working Draft Airline Guide - Chapters 4 and 9 - Marked from 2013 Airline and Rev Rec Guides

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