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DTSTAMP:20260710T070317Z
DTSTART:20261207T160000Z
DTEND:20261207T203000Z
SUMMARY: Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations (4 hours)
DESCRIPTION: Construction accounting fundamentals The construction industry stands out in its need to adhere to diverse accounting standards. Essential knowledge and key issues influencing the field are explored as you learn about the overall construction process through the following topics: \n\nIndustry players \nPreparing cost estimates and bids \nProject management \nContracts and modifications \nUnique accounting issues for contractors Various contractor expenses that affect job profitability need to be identified and examined to ensure accurate accounting of a company's total spending and performance. You'll review this concept and other characteristics unique to contractors as you gather critical information and learn the implications for CPAs. Relevant topics include: \n  \n\nContractor financial statements \nCommon disclosures \nSupplementary information \nWorking with a suretySurety is an integral part of the construction process. You'll take a detailed look at the benchmarks a surety might analyze in a contractor's financial statements as well as the following topics:\n  \n\nTypes of surety bonds \nThe surety process \nSurety underwriting considerations \nWarning signs for the surety 
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