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作者 Carmichael, D. R
書名 Accountants' Handbook, Special Industries and Special Topics : Special Industries and Special Topics
出版項 Somerset : John Wiley & Sons, Incorporated, 2012
©2012
國際標準書號 9781118407103 (electronic bk.)
9781118171813
book jacket
版本 12th ed
說明 1 online resource (866 pages)
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
附註 Intro -- Accountants' Handbook - Volume Two -- Contents -- Preface -- About the Editor -- About the Contributors -- 22 Personal Financial Statements -- 22.1 What are They? and Why Do We Need Them? -- 22.2 Practical Tips -- 22.3 Rules and Guidance in Presenting Asset Values -- 22.4 Rules and Guidance in Presenting Liabilities -- 22.5 Provision for Income Taxes -- 22.6 Statement of Changes in Net Worth -- 22.7 Disclosures -- 22.8 Compilation -- 22.9 Review -- 22.10 Audits -- 22.11 Reports -- 22.12 Compiled Statements Only for Client Internal USE -- 22.13 Sources and Suggested References -- 23 Stock-Based Compensation -- 23.1 History of Accounting for Stock-Based Compensation -- 23.2 Accounting for Stock-Based Compensation -- 23.3 Estimating Fair Value -- 23.4 Special Topics -- 23.5 Disclosure -- 24 Fair Value Measurement -- 24.1 Introduction -- 24.2 Why the Trend Toward Fair Value Accounting? -- 24.3 History and Evolution of Fair Value -- 24.4 Fair Value Measurements Standards and Concepts -- 24.5 Fair Value Option -- 24.6 Auditing Fair Value Measurements -- 24.7 Conclusion -- 25 Valuation of Assets, Liabilities, and Nonpublic Companies -- 25.1 Introduction -- 25.2 Standards of Value -- 25.3 Auditing Guidance -- 25.4 Business Valuation Basics -- 25.5 Business Valuation Methods -- 25.6 Discounts and Premiums -- 25.7 What a Valuation Report Should Contain -- 25.8 Intangible Assets-ASC 805/350 Issues -- 25.9 Does It All Add up? -- 25.10 Credentials of a Valuation Analyst -- Appendix A BVR's Glossary of Business Valuation Terms, 2009 -- Appendix B Additional Sources of Study -- 26 Accounting for Derivatives: A Primer -- 26.1 Overview -- 26.2 Definition of a Derivative -- 26.3 Exemptions -- 26.4 Embedded Derivative Instruments -- 26.5 Accounting Treatment -- 26.6 Disclosures -- 26.7 International Financial Reporting Standards and Derivatives
26.8 Sources and Suggested References -- 27 Pension Plans and Other Postretirement and Postemployment Benefits -- 27.1 Background, Environment, and Overview -- 27.2 Sponsor Accounting -- 27.3 Sponsor Accounting for Nonrecurring Events -- 27.4 Sponsor Accounting for Nonqualified Plans -- 27.5 Plan Accounting -- 27.6 Accounting for Postretirement Benefits Other Than Pensions -- 27.7 Employers' Accounting for Postemployment Benefits -- 27.8 Sources and Suggested References -- 27.9 Appendix -- 28 Not-For-Profit Organizations -- 28.1 Not-For-Profit Accounting Environment -- 28.2 Not-For-Profit Accounting Principles and Reporting Practices -- 28.3 Specific Types of Organizations -- 28.4 Audit Considerations for a Not-For-Profit Organization -- 28.5 Sources and Suggested References -- Appendix 28.1: Factors to be Considered in Distinguishing Contracts for the Purchase of Goods or Services from Restricted Grants -- Appendix 28.2: Factors to be Considered in Assessing Whether Contributed Services Require Specialized Skills -- Appendix 28.3: List of Factors to be Considered in Determining Whether an Organization Would Typically Need to Purchase Services if not Provided by Donation -- Appendix 28.4: Factors to be Considered in Assessing Whether a Donor has Made a Bona Fide Pledge to a Donee -- Appendix 28.5: List of Factors to be Considered in Deciding Whether a Gift or Pledge Subject to Donor Stipulations is Conditional or Restricted -- Appendix 28.6: Consideration of Whether Items may be Reported as Operating or Nonoperating -- Appendix 28.7: Not-For-Profit Accounting Literature: Cross-References Between the ASC Topics and Previous Guidance -- 29 Cost-Volume-Revenue Analysis for Nonprofit Organizations -- 29.1 Questions Answered by CVR Analysis -- 29.2 Analysis of Revenues -- 29.3 Analysis of Cost Behavior -- 29.4 CVR Analysis with Variable Revenue Only
29.5 Break-Even Analysis -- 29.6 CVR Analysis with Fixed Revenue Only -- 29.7 CVR Analysis with Variable and Fixed Revenues -- 29.8 Program Mix Analysis -- 29.9 Management Options -- 29.10 Sources and Suggested References -- 30 Financial Institutions -- 30.1 Overview -- 30.2 Banks and Savings Institutions -- 30.3 Mortgage Banking Activities -- 30.4 Investment Companies -- 30.5 Sources and Suggested References -- 31 Real Estate and Construction -- 31.1 Real Estate Industry -- 31.2 Real Estate Transactions -- 31.3 Capitalized Cost of Real Estate -- 31.4 Allocation of Costs -- 31.5 Valuation Issues -- 31.6 Construction Revenue Recognition -- 31.7 Operations of Properties in USE -- 31.8 Accounting for Investments in Real Estate Ventures -- 31.9 Financial Reporting -- 31.10 Sources and Suggested References -- 32 Federal Government Accounting, Budgeting, and Auditing -- 32.1 Federal Government Organization -- 32.2 Federal Financial Management -- 32.3 Federal Financial Reporting -- 32.4 Federal Budget Process -- 32.5 Auditing in the Federal Government -- 32.6 Emerging Issues -- 32.7 Conclusion -- Appendix A: Selected Financial Management Legislation -- Appendix B: Important Budgetary Accounting Terms -- 33 State and Local Government Accounting -- 33.1 Introduction -- 33.2 Nature and Organization of State and Local Government Activities -- 33.3 Source of Accounting Principles for State and Local Government Accounting -- 33.4 Governmental Accounting Principles and Practices -- 33.5 Basic Financial Statements Required for Special-Purpose Governments -- 33.6 Accounting Principles and Practices-Public Colleges and Universities -- 33.7 Audits of Governmental Units -- 33.8 Concluding Remarks -- 33.9 Sources and Suggested References -- Appendix Pronouncements on State and Local Government Accounting -- 34 Oil, Gas, and Other Natural Resources -- 34.1 Introduction
34.2 Oil and Gas Exploration and Producing Operations -- 34.3 Accounting for Joint Operations -- 34.4 Acceptable Accounting Methods -- 34.5 Accounting for Natural Gas Imbalances -- 34.6 Hard-Rock Mining -- 34.7 Accounting for Mining Costs -- 34.8 Accounting for Mining Revenues -- 34.9 Supplementary Financial Statement Information-Ore Reserves -- 34.10 Accounting for Income Taxes -- 34.11 Financial Statement Disclosures -- 34.12 Sources and Suggested References -- 35 Health Care Organizations -- 35.1 The Health care Industry -- 35.2 Authoritative Pronouncements -- 35.3 Accounting Principles -- 35.4 Special Accounting Problems of Specific Types of Providers -- 35.5 Financial Statements -- 35.6 Statutory/Regulatory Reporting Issues -- 35.7 Sources and Suggested References -- 36 Regulated Utilities -- 36.1 Nature and Characteristics of Regulated Utilities -- 36.2 History of Regulation -- 36.3 Regulatory Commission Jurisdictions -- 36.4 Traditional Rate-Making Process -- 36.5 Interrelationship of Regulatory Reporting and Financial Reporting -- 36.6 Accounting Standards Codification 980, Regulated Operations -- 36.7 ASC Topic 980-360-35, Cost Disallowances -- 36.8 ASC Topic 980-340, Other Assets and Deferred Costs -- 36.9 Discontinuation of Rate-Regulated Accounting: Asc Topic 980-20 -- 36.10 Other Specialized Utility Accounting Practices -- 36.11 Sources and Suggested References -- 37 Producers or Distributors of Films -- 37.1 History of Guidance -- 37.2 Revenue Reporting -- 37.3 Costs and Expenses -- 37.4 Presentation and Disclosure -- 38 Estates and Trusts -- 38.1 Estates-Legal Background -- 38.2 Accounting for Estates -- 38.3 Trusts and Trustees-Legal Background -- 38.4 Accounting for Trusts -- 38.5 Sources and Suggested References -- 39 Bankruptcy -- 39.1 Overview -- 39.2 Alternatives Available to Troubled Companies
39.3 General Provisions of Bankruptcy Code -- 39.4 Handling of Claims Under Chapter 11 -- 39.5 Operating Under Chapter 11 -- 39.6 Chapter 11 Plan -- 39.7 Reporting Requirements in Bankruptcy Cases -- 39.8 Sources and Suggested References -- 40 Detecting Fraud -- 40.1 Introduction -- 40.2 Types of Fraud -- 40.3 Fighting Fraud: an Overview -- 40.4 Fraud Detection: The Earliest Approaches -- 40.5 Fraud Detection: The Red-Flag Approach -- 40.6 Management and the Board of Directors -- 40.7 Relationships with Others -- 40.8 Organization and Industry -- 40.9 Financial Results and Operating Characteristics -- 40.10 Strategic Fraud Detection -- 40.11 Conclusion -- 41 Forensic Accounting in Litigation Consulting Services, Investigations, and Compliance Matters -- 41.1 Introduction -- 41.2 Accountant's Role in Dispute Resolution Proceedings -- 41.3 Accountant's Role in Investigations and Compliance Matters -- 41.4 Globalization Impact -- 42 Introduction to E-Discovery -- 42.1 Computers? Now, That Changes Everything! -- 42.3 Increasing Data Volumes -- 42.4 Increased Value of Digital data -- 42.5 Going After Evidence -- 42.6 The Legal Setting -- 42.7 Today's Use of Electronic Discovery Techniques -- 42.8 More/Better Substantive Information (Metadata) -- 42.9 Audit Trails (Traffic Data) -- 42.10 Faster/Better/Cheaper -- 42.11 Role of Computer Forensics -- 42.12 Evidence Preservation -- 42.13 Physical Imaging Versus Logical Backups -- 42.14 Forensic Recordkeeping -- 42.15 Acquisition Notes -- 42.16 Chain-of-Custody Documentation -- 42.17 Analysis Workpapers -- 42.18 Get the ''Whole Enchilada'' -- 42.19 Evidence Discovery -- 42.20 Data Searching -- 42.21 Deleted/Slack/Unallocated Space -- 42.22 Conclusion -- 43 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire -- 43.1 Introduction
43.2 Methodology and Overview of Observations and Conclusions
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including 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, Special Industries and Special Topics : Special Industries and Special Topics Somerset : John Wiley & Sons, Incorporated,c2012 9781118171813
主題 Accounting -- Encyclopedias.;Accounting -- Handbooks, manuals, etc
Electronic books
Alt Author Graham, Lynford
記錄 2 之 2
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