Accountants' Handbook
2013 Cumulative Supplement
Published on 21. October 2013
Book
Paperback/Softback
112 pages
978-1-118-75232-6 (ISBN)
Description
Comprehensive coverage of the field for accounting professionals who need quick, understandable, and thorough exposure to complex accounting-related subjects The Accountants' Handbook series has the longest tradition of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire to obtain quick, understandable, and thorough exposure to complex accounting-related subjects. 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 users of accounting information. * Reflects 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 * Written by nationally recognized accounting professionals * Provides a single reference for accounting professionals, with comprehensive analysis on over 45 critical areas of accounting Comprehensive content provides analysis on over 40 critical areas of accounting.
Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook, Twelfth Edition.
Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook, Twelfth Edition.
More details
Edition
12th Edition
Language
English
Place of publication
New York
United States
Target group
Professional and scholarly
Dimensions
Height: 252 mm
Width: 177 mm
Thickness: 8 mm
Weight
202 gr
ISBN-13
978-1-118-75232-6 (9781118752326)
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
Persons
D.R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has been called upon by media as an authority on account-ing ethical responsibilities. Dr. Carmichael has appeared on major network seg-ments, including ABC News, Nightline, and Moneyline, and is frequently quoted in the Wall Street Journal and The New York Times.
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 vii About the Editor ix About the Contributors xi 4a XBRL Reporting in the EDGAR Database (New) 1 CLINTON E. WHITE, JR., MBA, DBA University of Delaware 7 Introduction to Internal Control Assessment and Reporting (Addendum) 23 LYNFORD GRAHAM, CPA, PHD, CFE Bentley University 10a Implementing the Balanced Scorecard (New) 25 LES LIVINGSTONE, MBA, PHD, CPA (NY & TX) University of Maryland, University College 12 Revenues and Receivables (Revised) 43 ALAN S. GLAZER, PHD, CPA Franklin & Marshall College CYNTHIA L. KROM, PHD, CPA, CFE Franklin & Marshall College HENRY R. JAENICKE, PHD, CPA Late of Drexel University 13a Assigning Indirect Manufacturing Costs to Products (New) 47 LES LIVINGSTONE, MBA, PHD, CPA (NY & TX) University of Maryland, University College 31 Real Estate and Construction (Addendum) 59 BENEDETTO BONGIORNO, CPA, CRE Natural Decision Systems, Inc. 33 State and Local Government Accounting (Revised) 61 CYNTHIA PON, CPA Macias Gini O Connell LLP RICHARD A. GREEN, CPA Macias Gini O Connell LLP CAROLINE H. WALSH, CPA Macias Gini O Connell LLP 38 Estates and Trusts (Revised) 71 PHILIP M. HERR, JD, CPA, PFS AXA Equitable Life Insurance Company ELIZABETH LINDSAY-OCHOA, JD, LLM (TAXATION) Tompkins Financial Advisors Index 79