Accounting and Finance for Lawyers in a Nutshell
The need for an understanding of accounting is now even more critical than ever for lawyers practicing in many areas including securities and corporate law and litigation. In addition, over the last several years, the Financial Accounting Standards Board has made some landmark changes in the accounting rules in areas of interest to lawyers, including the accounting for mergers and acquisitions. The Second Edition of Accounting and Finance For Lawyers includes important material on such areas as accounting for stock options and derivatives and the elimination of the pooling of interests method of accounting for acquisitions. There is a discussion of the accounting implications of the use of so-called special purpose entities. Finally, a chapter on international accounting issues reflects the increasing globalization of business and accounting. As in the First Edition, the basic building blocks of accounting are covered so that the material is accessible and useful to those with any level of accounting knowledge.
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The Basic Financial State
B The Income Statement
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accounting principles accrual accrued acquisition actual Additional Paid-in-Capital adjusting entry allocated amortization annuity appropriate assume audit balance sheet basis book value capital account capital lease carrying amount cash flows Chapter common stock compensation expense computed corporation cost credit entry current assets Current Liabilities deducted deferred tax asset depreciation expense determine discussed effect entry to record example fair market value fair value FASB Statement financial statements fixed assets future value GAAP gain or loss goodwill illustrate included income or loss income statement incurred intangible assets interest expense interest rate interest revenue inventory investment issuance issued issuer lessor LIFO long term debt ments net income operating options partner partnership period preferred stock premium prepaid present value purchase ratio received recognition recognized reported result retained earnings revenues and expenses securities shares sold tax expense tion transaction treasury stock U.S. dollar