Financial accounting and general topics
著者
書誌事項
Financial accounting and general topics
（Accountants' handbook, v. 1）
Wiley, c2012
12th ed
- : book
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on 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. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
目次
Preface About the Editor About the Contributors VOLUME ONE: FINANCIAL ACCOUNTING AND GENERAL TOPICS 1 Financial Accounting and Auditing Organizations Lynford Graham, CPA, PhD, CFE Bentley University 2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective Reed K. Storey, PhD, CPA Financial Accounting Standards Board 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards Tom Jones 4 Financial Statements: Form and Content Jan R. Williams, PhD, CPA College of Business Administration, University of Tennessee 5 Securities and Exchange Commission Reporting Requirements Wendy Hambleton, CPA BDO USA, LLP 6 Management Discussion and Analysis Sydney K. Garmong, CPA Crowe Horwath LLP Brad A. Davidson, CPA Crowe Horwath LLP 7 Introduction to Internal Control Assessment and Reporting Lynford Graham, CPA, PhD, CFE Bentley University 8 Accounting for Business Combinations James Mraz, CPA, MBA University of Maryland, University College 9 Consolidation, Translation, and the Equity Method James Mraz, CPA, MBA University of Maryland, University College 10 Analyzing Financial Statements Noah P. Barsky, PhD, CPA, CMA Villanova University Frank J. Grippo, MBA, CPA, CFE William Paterson University B. Scott Teeter, MBA, CMA The Ryland Group, Inc. 11 Cash, Loans, and Investments Michael A. Antonetti, CPA, CMA Crowe Horwath LLP 12 Revenues and Receivables Alan S. Glazer, PhD, CPA Franklin & Marshall College Cynthia L. Krom, PhD, CPA Franklin & Marshall College Henry R. Jaenicke, PhD, CPA Late of Drexel University 13 Inventory Richard R. Jones, CPA Ernst & Young LLP Anna T. Szurgot, CPA Ernst & Young LLP 14 Goodwill and Other Intangible Assets James Mraz, CPA, MBA University of Maryland, University College 15 Leases Francis E. Scheuerell, Jr., CPA Navigant Consulting 16 Property, Plant, Equipment, and Depreciation George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C. 17 Accounting for Income Taxes Lynne Glennon, CPA, MST Financial Accounting Standards Board 18 Liabilities Frederick Gill, CPA American Institute of Certified Public Accountants, Accounting Standards Team 19 Shareholders Equity George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C. 20 Partnerships and Joint Ventures Francis E. Scheuerell, Jr., CPA Navigant Consulting 21 Prospective Financial Statements Don M. Pallais, CPA
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