Accountants' Handbook, Volume 1: Financial Accounting and General Topics

Front Cover
D. R. Carmichael, O. Ray Whittington, Lynford Graham
John Wiley & Sons, Jun 4, 2007 - Business & Economics - 1104 pages
0 Reviews
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 many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed 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.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

Volume One Eleventh Edition Chapter 2 THE FRAMEWORK OF FINANCIAL ACCOUNTING CONCEPTS AND STANDARDS
1
Volume One Eleventh Edition Chapter 3 SECURITIES AND EXCHANGE COMMISSION REPORTING REQUIREMENTS
1
Volume One Eleventh Edition Chapter 4 INTRODUCTION TO INTERNAL CONTROL ASSESSMENT AND REPORTING
71
Volume One Eleventh Edition Chapter 5 PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
87
Volume One Eleventh Edition Chapter 6 EARNINGS MANAGEMENT
97
Volume One Eleventh Edition Chapter 7 FORGETTING OUR DUTIES TO THE USERS OF FINANCIAL REPORTS THE LESSON OF ENRON
103
Volume One Eleventh Edition Chapter 8 MANAGEMENT DISCUSSION AND ANALYSIS
107
Volume One Eleventh Edition Chapter 9 GLOBAL ACCOUNTING AND AUDITING
127
Volume One Eleventh Edition Chapter 17 PRICECHANGE REPORTING
47
Volume One Eleventh Edition Chapter 18 CASH TRANSFERS OF FINANCIAL ASSETS LOANS AND INVESTMENTS
1
Volume One Eleventh Edition Chapter 19 REVENUES AND RECEIVABLES
1
Volume One Eleventh Edition Chapter 20 INVENTORY
1
Volume One Eleventh Edition Chapter 21 PROPERTY PLANT EQUIPMENT AND DEPRECIATION
1
Volume One Eleventh Edition Chapter 22 GOODWILL AND OTHER INTANGIBLE ASSETS
1
Volume One Eleventh Edition Chapter 23 LEASES
33
Volume One Eleventh Edition Chapter 24 ACCOUNTING FOR INCOME TAXES
1

Volume One Eleventh Edition Chapter 10 FINANCIAL STATEMENTS FORM AND CONTENT
147
Volume One Eleventh Edition Chapter 11 INCOME STATEMENT PRESENTATION AND EARNINGS PER SHARE
1
Volume One Eleventh Edition Chapter 12 ACCOUNTING FOR BUSINESS COMBINATIONS
1
Volume One Eleventh Edition Chapter 13 CONSOLIDATION TRANSLATION AND THE EQUITY METHOD
1
Volume One Eleventh Edition Chapter 14 STATEMENT OF CASH FLOWS
1
Volume One Eleventh Edition Chapter 15 INTERIM FINANCIAL STATEMENTS
35
Volume One Eleventh Edition Chapter 16 ANALYZING FINANCIAL STATEMENTS
1
Volume One Eleventh Edition Chapter 25 LIABILITIES
1
Volume One Eleventh Edition Chapter 26 DERIVATIVES AND HEDGE ACCOUNTING
1
Volume One Eleventh Edition Chapter 27 SHAREHOLDERS EQUITY
1
Volume One Eleventh Edition Chapter 28 AUDITING STANDARDS AND AUDIT REPORTS FOR NONPUBLIC COMPANIES
1
Volume One Eleventh Edition INDEX
1
Copyright

Other editions - View all

Common terms and phrases

About the author (2007)

D.R. Carmichael, PhD, CPA, CFE, holds the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients have been the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.  He has appeared on major network segments, including ABC News, Nightline, and Moneyline, and is frequently quoted in The Wall Street Journal and The New York Times.

Ray Whittington, Phd, CPA, CMA, CIA, is the editor of the Wiley CPA Review and several other professional books and textbooks. He is the Ledger & Quill Director of the School of Accountancy at DePaul University.

Lynford Graham is a Certified Public Accountant with more than 25 years of public accounting experience in audit practice and National policy development groups. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.

Bibliographic information