Accountants' Handbook, Volume 2: Special Industries and Special Topics
D. R. Carmichael, O. Ray Whittington, Lynford Graham
John Wiley & Sons, Apr 6, 2007 - Business & Economics - 864 pages
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.
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Chapter 30 REAL ESTATE AND CONSTRUCTION
Chapter 31 FINANCIAL INSTITUTIONS
Chapter 32 PRODUCERS OR DISTRIBUTORS OF FILMS
Chapter 33 REGULATED UTILITIES
Chapter 34 STATE AND LOCAL GOVERNMENT ACCOUNTING
Chapter 35 NOTFORPROFIT ORGANIZATIONS
Chapter 36 PROVIDERS OF HEALTH CARE SERVICES
Chapter 37 ACCOUNTING FOR GOVERNMENT CONTRACTS
Chapter 41 PERSONAL FINANCIAL STATEMENTS
Chapter 42 PARTNERSHIPS AND JOINT VENTURES
Chapter 43 ESTATES AND TRUSTS
Chapter 44 VALUATION OF NONPUBLIC COMPANIES
Chapter 45 BANKRUPTCY
Chapter 46 FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES
Chapter 47 FINANCIAL EXPERT WITNESS CHALLENGES AND EXCLUSIONS RESULTS AND TRENDS IN FEDERAL AND STATE CASES S...
Chapter 48 INTRODUCTION TO EDISCOVERY
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accounting principles accrual activities actuarial present value AICPA allocated amortization amount APB Opinion apply assumptions audit award balance sheet banks basis beneﬁciary beneﬁts book value capital cash ﬂows changes classiﬁed compensation cost contract contributions creditors debt debtor December 31 deferred deﬁned deﬁnition depreciation determined disclosure discount earnings per share EITF Issue employee entity equity estimated fair value FASB Statement ﬁlm Financial Accounting Standards ﬁnancial reporting Financial Statements ﬁnancing ﬁrst ﬁscal ﬁxed forecast fund future GAAP GASB governmental identiﬁed income statement income tax incurred interest investment liabilities loans loss method modiﬁcation mortgage mortgage loans Norwalk not-for-proﬁt organizations obligation operations partnership payment percent period present proﬁt prospective ﬁnancial statements purchase real estate received recognized recorded reﬂect regulations regulatory restricted result revenue securities SFAS signiﬁcant speciﬁc Statement of Financial stock option transactions trust valuation