Accountants' Handbook, Special Industries and Special TopicsThis 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 accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS. |
Contents
PERSONAL FINANCIAL STATEMENTS | 22-2 |
c Value of Written Representations | 22-16 |
Accounting for Income Taxes | 22-17 |
Personal Financial Statements | 22-22 |
FINANCIAL ACCOUNTING AND GENERAL TOPICS | 24-1 |
Shareholders Equity | 24-19 |
Financial Accounting Standards Board | 25-1 |
h A Real Challenge Is Valuing | 25-29 |
Federal Government Accounting Budgeting and Auditing | 31-57 |
State and Local Government Accounting | 31-79 |
Oil Gas and Other Natural Resources | 31-162 |
Health Care Organizations | 35-1 |
Regulated Utilities | 35-72 |
Navigant Consulting | 35-105 |
Estates and Trusts | 38-1 |
Bankruptcy | 38-39 |
A Primer | 25-31 |
Pension Plans and Other Postretirement and Postemployment Benefits | 25-43 |
BDO USA | 25-97 |
CostVolumeRevenue Analysis for Nonprofit Organizations | 29-1 |
Management Discussion and Analysis | 29-6 |
Financial Institutions | 29-17 |
Partnerships and Joint Ventures | 29-56 |
i Real Estate | 29-77 |
Real Estate and Construction | 31-1 |
i Location Location Location 13 | 31-13 |
Detecting Fraud | 38-77 |
Forensic Accounting in Litigation Consulting Services Investigations | 38-93 |
Introduction to EDiscovery | 38-122 |
PricewaterhouseCoopers | 43-1 |
Introduction to Internal Control Assessment and Reporting | 43-7 |
| 1 | |
| 9 | |
| 21 | |
Other editions - View all
Accountants' Handbook, Special Industries and Special Topics D. R. Carmichael,Lynford Graham Limited preview - 2012 |
Common terms and phrases
accounting principles accrual activities actuarial present value AICPA amortization amount apply appropriate assets and liabilities assumptions audit auditor balance sheet banks basis benefit bonds budget Business Valuation cash flows changes companies contract contributions costs creditors debt debtor deferred defined depreciation determine disclosure discount earnings EITF employees equity estimated expenses fair value measurement FASB federal fees Financial Accounting Standards financial instruments financial reporting financial statements funds future GAAP GASB Statement governmental guidance health care entities hedge impairment income statement income taxes institutions intangible assets investment investors issued lease loans mark-to-market method mortgage mortgage loans Norwalk obligation operations option payments pension plan period principal purchase real estate received recognized recorded regulations regulatory repurchase agreements restricted revenue risk securities securitization SFAS significant specific Statement of Financial transactions transfer trust utility valuation