PDF-(EBOOK)-Audit and Accounting Guide: Airlines

Get the industryspecific knowledge you need to successfully perform every aspect of your engagement From revenue recognition challenges associated with frequent flyer programs to guidance for FreshStart Accounting this Guide has you coveredAirlines Audit Accounting Guide provides best practices for accounting and auditing specific to major regional and cargo airlines including relevant guidance contained in standards issued through March 1 2013 Guidance is supplemented with specific howto recommendations for applying the standards to the airline industryThis Guide covers best practices related to revenue recognition equipment purchase and maintenance issues auditing risks and much more Covered topics includePassenger Facility ChargesSave time and avoid errors with the Sample PFC Reportfully updated to comply with the Clarity StandardsFreshstart AccountingStepbystep guidance through the complexities of executing a successful emergenceASU 201202 Impairment Testing for indefinitelived intangible assetsGuidance on determining when a qualitative assessment is indicated for your clientAudit risk factorsBe prepared to spot redflags within your audit engagement related to management structure industry developments operating characteristics and moreRevenue recognitionIndustry standards and strategies are provided for troublespots such as frequent flyer programs gross vs net capacity purchase agreements manufacturer incentives and multiple element arrangementsClarified Auditing StandardsAll auditing content has been fully conformed to reflect changes resulting from the Clarity Project. Team Research Project.  . Jared Barker, Robby Kaelin, Kevin Hill, Jacob . Roberts. Devan. Walker, Derek . Raymond.   MKT 1030. Instructor: Christopher . Black. Brief History. United . Airlines was founded in 1926 in Boise, Idaho as . Presented by:. Jenny Kuan. Gabriel Li. Morris Tang. Industry Overview. Southwest Airlines. British Airways. Singapore Airlines. Agenda. ATK. : Available . Tonne. Kilometer (Capacity). = . Passenger and cargo capacity. ADNAN BRKIC. KAREN GUAN. BHUPINDER KAUR. CANDICE ZHOU. AGENDA. INDUSTRY OVERVIEW . . . . SOUTHWEST AIRLINES. . SINGAPORE . AIRLINES. AIRLINE INDUSTRY OVERVIEW. THE INTERNATIONAL AIRLINE INDUSTRY PROVIDES SERVICE FOR BOTH PASSAGENERS AND GOODS TO EVERY CORNER OF THE WORLD.IT IS A MAJOR ECONOMIC FORCE INFLUENCES BOTH THE RELATED INDUSTRIES SUCH AS TOURISM, AIRCRAFT MANUFACTURE AND INDIVIDUALS WHO TRAVEL BY AIR.. SYST660. Airline Operating Costs and Airline . Productivity. Lorenzo Flores . It is a Network Legacy Carrier (NLC).. 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