Overview

With construction activity increasing  and significant changes to the revenue recognition model, it is more important than ever for accountants and financial managers to be on top of the very latest in accounting and auditing changes for the construction industry. This guide examines the most recent updates and key issues impacting construction accounting and auditing. It covers new changes as a result of FASB ASU 2014-09, it also explores the relationship between the contractor and the surety.

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9781119746508

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James Wiedemann is a senior manager in the Assurance Services division of Marcum LLP’s New Haven, Connecticut, CT, office. He has more than eight years experience providing compilation, review and audit procedures in the construction and manufacturing industries. Wiedemann has experience with reporting requirements, revenue recognition and cost allocation techniques within the construction industry. He has in-depth knowledge of the accounting literature and is able to recommend changes to clients to increase productivity and overall output of information. He is a member of the American Institute of Certified Public Accountants (AICPA), Connecticut Society of Certified Public Accountants (CSCPA), National Association of Surety Bond Producers (NASBP), Associated General Contractors of Connecticut Young Contractor Forum (AGC/YCF), and Associated Builders and Contractors Emerging Leaders Group, Robert Mercado is a Partner in the Assurance Services division and serves as the New England Regional Construction Leader of Marcum LLP. He has more than 25 years of experience conducting, reviewing, and analyzing financial information for construction contractors, manufacturers, and service corporations. As a Certified Construction Industry Financial Professional, Mercado has an expertise in troubleshooting problem job performance for construction projects and recommending practices to enhance profitability. In addition, he is knowledgeable with systems analysis and with the tailoring of accounting software to meet clients’ needs. He is a frequent speaker on accounting and auditing matters for construction companies, industry organizations and professional development courses. He has been acknowledged in several publications of the AICPA's Audit and Accounting Guide: Construction Contractors and AICPA's Audit Risk Alert: Real Estate and Construction Industry Developments.

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