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作者 Carmichael, D. R
書名 Accountants' Handbook, Financial Accounting and General Topics : Financial Accounting and General Topics
出版項 Hoboken : John Wiley & Sons, Incorporated, 2012
©2012
國際標準書號 9781118252864 (electronic bk.)
9781118171820
book jacket
版本 12th ed
說明 1 online resource (946 pages)
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
附註 Intro -- Accountants' Handbook -- Contents -- Preface -- About the Editor -- About the Contributors -- 1 Financial Accounting and Auditing Organizations -- 1.1 Role of Financial Accounting and Auditing in the U.S. Economy -- 1.2 Accounting Standards in the United States -- 1.3 Role of the Securities and Exchange Commission -- 1.4 Financial Accounting Standards Board -- 1.5 Governmental Accounting Standards Board -- 1.6 Federal Accounting Standards Advisory Board -- 1.7 American Institute of Certified Public Accountants -- 1.8 U.S. Auditing Standards -- 1.9 Public Company Accounting Oversight Board -- 1.10 American Institute of Certified Public Accountants -- 1.11 State Boards and other Organizations -- 1.12 Government Accountability Office -- 1.13 Role of International Financial Accounting and Auditing Institutions -- 1.14 International Accounting Standards Board -- 1.15 International Organization of Securities Commissions -- 1.16 European Union -- 1.17 International Auditing-International Federation of Accountants -- 1.18 Summary and Commentary -- 2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective -- 2.1 Financial Accounting and Reporting -- 2.2 Why we have a Conceptual Framework -- 2.3 Financial Accounting Standards Board's Conceptual Framework -- 2.4 Invitation to Learn More -- 2.5 Sources and Suggested References -- 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards -- 3.1 Introduction -- 3.2 Necessary Transition Period -- 3.3 Case for Adopting One Set of Principles-Based Standards -- 3.4 Historical Perspective -- 3.5 Formation and Structure of the IASB -- 3.6 Structure and Process of the IASB -- 3.7 Standards in Force -- 3.8 Impediments to Implementation -- 3.9 Myths and Misconceptions about International Standards
3.10 Sources and Suggested References -- 4 Financial Statements: Form and Content -- 4.1 Introduction -- 4.2 Principles Underlying Financial Statements -- 4.3 Balance Sheet -- 4.4 Income Statement -- 4.5 Statement of Stockholders' Equity -- 4.6 Statement of Cash Flows -- 4.7 Articulation of Financial Statements -- 4.8 Financial Statement Disclosure -- 4.9 Limitations of Financial Statements -- 4.10 International Perspective -- 4.11 References to the Historical Accounting Literature -- 5 Securities and Exchange Commission Reporting Requirements -- 5.1 Securities and Exchange Commission -- 5.2 Securities ACT of 1933 -- 5.3 Securities Exchange ACT of 1934 -- 5.4 Form 10-K and Regulations S-X and S-K -- 5.5 Form 10-Q -- 5.6 Form 8-K -- 5.7 Proxy Statements -- 6 Management Discussion and Analysis -- 6.1 Overview -- 6.2 Current Guidance -- 6.3 Related Accounting Literature -- 6.4 External Auditor Involvement -- 7 Introduction to Internal Control Assessment and Reporting -- 7.1 Introduction -- 7.2 Definition of Internal Control -- 7.3 Management's Required Reports on Internal Control -- 7.4 Management Certifications -- 7.5 Independent Auditor's Responsibilities -- 7.6 Audit Standards -- 7.7 Top-Down, Risk-Based Approach for Evaluating Internal Control -- 7.8 Coordinating with the Independent Auditors -- 7.9 A New Era -- 8 Accounting for Business Combinations -- 8.1 Background -- 8.2 Scope -- 8.3 Acquisition Method of Accounting -- 8.4 Leveraged Buyout -- 8.5 Sources and Suggested References -- 9 Consolidation, Translation, and the Equity Method -- 9.1 Overview -- 9.2 Foreign Currency Translation -- 9.3 Equity Method -- 9.4 Historical Summary of Major Pronouncements -- 9.5 Sources and Suggested References -- 10 Analyzing Financial Statements -- 10.1 Scope of Financial Statement Analysis -- 10.2 Income Statement Analysis
10.3 Accounting and Reporting Issues -- 10.4 Balance Sheet Analysis -- 10.5 Cash Flow Analysis -- 10.6 Integrated Analysis of Financial Statements -- 10.7 Fixed Income Analysis -- 10.8 Finance Company Debt Analysis -- 10.9 Key Ratios -- 10.10 Sources and Suggested References -- 11 Cash, Loans, and Investments -- 11.1 Introduction to Cash -- 11.2 Accounting for and Reporting Cash -- 11.3 Loans -- 11.4 Debt Securities -- 11.5 Equity Securities -- 11.6 Sources and Suggested References -- 12 Revenues and Receivables -- 12.1 Nature and Measurement of Revenue -- 12.2 Nature and Significance of Receivables -- 12.3 Criteria for Recognizing Revenue -- 12.4 Types of Revenue Transactions -- 12.5 Revenue Adjustments and Aftercosts -- 12.6 Ancillary Revenue -- 12.7 Statement Presentation -- 12.8 Sources and Suggested References -- 13 Inventory -- 13.1 Overview -- 13.2 Essential Inventory Concepts -- 13.3 Types of Inventory -- 13.4 Determining Physical Quantities -- 13.5 Valuation Methods -- 13.6 Flow of Costs -- 13.7 Control Objectives and Procedures -- 13.8 Financial Statement Disclosure Requirements -- 13.9 International Standards on Inventory Accounting -- 13.10 Sources and Suggested References -- 14 Goodwill and Other Intangible Assets -- 14.1 Characterization of Intangible Assets -- 14.2 Accounting and Financial Management Overview -- 14.3 Initial Recognition and Measurement of Intangible Assets -- 14.4 Accounting for Intangible Assets -- 14.5 Certain Identifiable Intangible Assets -- 14.6 Intangible Assets in Specialized Industries -- 14.7 Accounting for Goodwill -- 14.8 Deferred Income Taxes -- 14.9 Financial Statement Presentation -- 14.10 Disclosures -- 14.11 Effective Date and Transition Provisions of SFAS NO. 142 (ASC 350) -- 14.12 Sources and Suggested References -- 15 Leases -- 15.1 Introduction and Background Information
15.2 Accounting Issues and Pronouncements -- 15.3 Operating Leases -- 15.4 Capital Leases -- 15.5 Direct Financing Leases -- 15.6 Sales-Type Leases -- 15.7 Sale or Assignment of a Lease or of Property Subject to a Lease Accounted for as a Sales-Type or Direct Financing Lease -- 15.8 Leveraged Leases -- 15.9 Real Estate Leases -- 15.10 Selected Issues in Lease Accounting -- 15.11 Examples of Lease Disclosure -- 15.12 Fasb Adds Lease Accounting Back on its Agenda -- 15.13 Sources and Suggested References -- 16 Property, Plant, Equipment, and Depreciation -- 16.1 Nature of Property, Plant, and Equipment -- 16.2 Cost -- 16.3 Impairment of Value -- 16.4 Expenditures During Ownership -- 16.5 Disposals -- 16.6 Asset Retirement Obligations -- 16.7 Depreciation -- 16.8 Service Life -- 16.9 Depreciation Base -- 16.10 Depreciation Methods -- 16.11 Depreciation Rates -- 16.12 Depreciation for Tax Purposes -- 16.13 Financial Statement Presentation and Disclosure -- 16.14 Sources and Suggested References -- 17 Accounting for Income Taxes -- 17.1 Accounting Recognition of Income Taxes -- 17.2 Applying FASB ASC 740 -- 17.3 FASB ASC 740-10: Accounting for Uncertainty in Income Taxes -- 17.4 Financial Reporting -- 17.5 Accounting for Income Taxes in Interim Periods -- 17.6 International Financial Reporting Standards -- 17.7 Sources and Suggested References -- 17.8 Valuable Web Sites -- 18 Liabilities -- 18.1 Nature of Liabilities -- 18.2 Interest -- 18.3 Current Liabilities -- 18.4 Nature and Issue of Bonds Payable -- 18.5 Bond Interest Payments, Premium, and Discount Amortization -- 18.6 Bond Redemption, Refunding, and Conversion -- 18.7 Statement Presentation of Long-Term Debt -- 18.8 Other Long-Term Liabilities -- 18.9 Financial Instruments with Characteristics of Both Liabilities and Equity -- 18.10 Restructuring and Extinguishment of Liabilities
18.11 Accounting for Selected Financing Instruments -- 18.12 Fair Value Option -- 18.13 International Perspective -- 18.14 Predecessor Literature and other Reference Materials -- 19 Shareholders' Equity -- 19.1 The Corporation -- 19.2 Shares of Stock -- 19.3 Issuance of Stock -- 19.4 Common Stock Adjustments -- 19.5 Reacquisition and Retirement of Capital Stock -- 19.6 Share-Based Payments -- 19.7 Retained Earnings -- 19.8 Other Items Affecting Stockholders' Equity -- 19.9 Disclosure of Information About Capital Structure -- 19.10 Sources and Suggested References -- 20 Partnerships and Joint Ventures -- 20.1 Nature and Organization of the Partnership Entity -- 20.2 Accounting for Partnership Operations -- 20.3 Accounting for Changes in Firm Membership -- 20.4 Incorporation of a Partnership -- 20.5 Partnership Realization and Liquidation -- 20.6 Limited Partnerships -- 20.7 Nonpublic Investment Partnerships -- 20.8 Joint Ventures -- 20.9 Sources and Suggested References -- 21 Prospective Financial Statements -- 21.1 Types of Prospective Financial Statements -- 21.2 Limitations on the USE of Prospective Financial Statements -- 21.3 Developing Prospective Financial Statements -- 21.4 Presentation and Disclosure of Prospective Financial Statements -- 21.5 Types of Accountants' Services -- 21.6 Compilation Services -- 21.7 Examination Services -- 21.9 Internal Use Services -- 21.10 Sources and Suggested References -- Index
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS
Description based on publisher supplied metadata and other sources
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2020. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
鏈接 Print version: Carmichael, D. R. Accountants' Handbook, Financial Accounting and General Topics : Financial Accounting and General Topics Hoboken : John Wiley & Sons, Incorporated,c2012 9781118171820
主題 Accounting -- Encyclopedias.;Accounting -- Handbooks, manuals, etc
Electronic books
Alt Author Graham, Lynford
Graham, Lynford
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