Accountants' Handbook, Financial Accounting and General Topics
12th Edition
Published on 15. June 2012
Book
Paperback/Softback
944 pages
978-1-118-17182-0 (ISBN)
Description
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.
More details
Series
Edition
Volume One
Language
English
Place of publication
New York
United States
Target group
Professional and scholarly
Dimensions
Height: 254 mm
Width: 178 mm
Thickness: 35 mm
Weight
1429 gr
ISBN-13
978-1-118-17182-0 (9781118171820)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
D. R. Carmichael | O. Ray Whittington | Lynford Graham
Accountants' Handbook. 2 Volume Set / Accountants' Handbook
Volume 1: Financial Accounting and General Topics
Book
04/2007
11th Edition
Wiley
€112.00
Article exhausted; check for reprint
Persons
D.R. Carmichael, PhD, CPA, CFE, (Lumberton, PA) is professor of accounting at Baruch College in the City of New York.? Carmichael held the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients were the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.
Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. 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.
Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. 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.
Content
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
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