Accountants' Handbook, Financial Accounting and General Topics

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Wiley, Feb 4, 1999 - Business & Economics - 1056 pages
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This book provides comprehensive coverage of the field to both accounting professionals and professionals in other fields who have a need or desire to obtain a quick, understandable, and thorough exposure to a complex accounting-related subject. It is designed as a single reference source that provides an answer to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other users and preparers of accounting information. Chapters are prepared by partners in major accounting firms, financial executives, financial analysts, or other relevant business professionals. Every major international accounting firm is represented among the authors. The specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountant's Handbook.

This core volume (ISBN 0471-291226) is supplemented annually.

The 2002 Cumulative Supplement (ISBN 0471-419362) includes:

  • New FASB Statements of Financial Accounting Standards: SFAS No. 140 "Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities," SFAS No. 141 "Business Combinations," and SFAS No. 142 "Goodwill and Other Intangible Assets"
  • A new chapter on the effects of SFAS No. 33 "Financial Reporting and Changing Prices"
  • Guidance on the revised Audit and Accounting Guide, "Banks and Savings Institutions" issued by the AICPA
  • Discussion of Interpretation No. 44, "Accounting for Certain Transactions Involving Stock Compensation" issued by FASB which provides guidance on the application of APB Opinion No. 25, "Accounting for Stock Issued to Employees"
This supplement updates the core volume, Carmichael/The Accountant's Handbook, Ninth Edition (ISBN 0471-291226).

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Contents

FINANCIAL ACCOUNTING AND GENERAL TOPICS
8
Regulated Utilities
27
Prospective Financial Statements
34
Copyright

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About the author (1999)

D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at the Zicklin School of Business, The Stan Ross Department of Accountancy at Bernard M. Baruch College, The City University of New York. Until 1983, he was the vice president, auditing, at the AICPA, where he was in charge of the development of professional standards. Dr. Carmichael has written numerous professional books, college texts, and articles in professional as well as academic journals. He has acted as a consultant to CPA firms, state and federal government agencies, public corporations, and attorneys. He has dealt with issues related to accounting, auditing, ethics, and controls standards and practices. He has testified as an expert witness in civil and criminal litigation and proceedings.
Note: D. R. Carmichael, PhD, CPA, CFE, is the chief auditor and director of professional standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the preparation of this supplement. The views of Dr. Carmichael expressed in the Tenth Edition are solely his and not necessarily those of the PCAOB or any other member of its staff.

Lilien is chairman of The Stan Ross Department of Accountancy and the Weissman Professor of Accountancy at the Zicklin School of Business, Bernard M. Baruch College, The City University of New York.

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