Accountants' Handbook, Volume 2: Special Industries and Special Topics

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D. R. Carmichael, O. Ray Whittington, Lynford Graham
John Wiley & Sons, Apr 6, 2007 - Business & Economics - 864 pages
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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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Contents

Chapter 30 REAL ESTATE AND CONSTRUCTION
1
Chapter 31 FINANCIAL INSTITUTIONS
31-1
Chapter 32 PRODUCERS OR DISTRIBUTORS OF FILMS
63
Chapter 33 REGULATED UTILITIES
1
Chapter 34 STATE AND LOCAL GOVERNMENT ACCOUNTING
1
Chapter 35 NOTFORPROFIT ORGANIZATIONS
1
Chapter 36 PROVIDERS OF HEALTH CARE SERVICES
1
Chapter 37 ACCOUNTING FOR GOVERNMENT CONTRACTS
1
Chapter 41 PERSONAL FINANCIAL STATEMENTS
33
Chapter 42 PARTNERSHIPS AND JOINT VENTURES
1
Chapter 43 ESTATES AND TRUSTS
1
Chapter 44 VALUATION OF NONPUBLIC COMPANIES
1
Chapter 45 BANKRUPTCY
1
Chapter 46 FORENSIC ACCOUNTING AND LITIGATION CONSULTING SERVICES
1
Chapter 47 FINANCIAL EXPERT WITNESS CHALLENGES AND EXCLUSIONS RESULTS AND TRENDS IN FEDERAL AND STATE CASES S...
29
Chapter 48 INTRODUCTION TO EDISCOVERY
45

Chapter 38 PENSION PLANS AND OTHER POSTRETIREMENT AND POSTEMPLOYMENT BENEFITS
1
Chapter 39 STOCKBASED COMPENSATION
1
Chapter 40 PROSPECTIVE FINANCIAL STATEMENTS
1
Chapter 49 DETECTING FRAUD
61
INDEX
1
Copyright

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About the author (2007)

Ray Whittington, PhD, CPA, CMA, CIA, is the Dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He was a member of the Auditing Standards Board of the AICPA and has previously served as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of International Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Lynford Graham, CPA, PhD, CFE 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, responsible for the technical issues research function and database, auditing research, audit automation and audit sampling techniques. Prior to joining BDO Seidman LLP, Dr. Graham was an Associate Professor of Accounting and Information Systems and a Graduate Faculty Fellow at Rutgers University in Newark, New Jersey, where he taught primarily financial accounting courses. Dr. Graham is a member of the American Institute of Certified Public Accountants, and a recent past member of the AICPA Auditing Standards Board. He is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. Throughout his career he has maintained an active profile in the academic as well as the business community. In 2002 he received the Distinguished Service Award of the Auditing Section of the AAA. His numerous academic and business publications span a variety of topical areas including information systems, internal controls, expert systems, audit risk, audit planning, fraud, sampling, analytical procedures, audit judgment, and international accounting and auditing. Dr. Graham holds an MBA in Industrial Management and PhD in Business and Applied Economics from the University of Pennsylvania (Wharton School).

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