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Accountants' handbook. Volume two, Special industries and special topics /
"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 re...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
Wiley,
©2012.
|
| Edición: | 12th ed. |
| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Accountants' Handbook
- Volume Two; Contents; Preface; About the Editor; About the Contributors; 22 Personal Financial Statements; 22.1 What are They? and Why Do We Need Them?; 22.2 Practical Tips; 22.3 Rules and Guidance in Presenting Asset Values; 22.4 Rules and Guidance in Presenting Liabilities; 22.5 Provision for Income Taxes; 22.6 Statement of Changes in Net Worth; 22.7 Disclosures; 22.8 Compilation; 22.9 Review; 22.10 Audits; 22.11 Reports; 22.12 Compiled Statements Only for Client Internal USE; 22.13 Sources and Suggested References; 23 Stock-Based Compensation
- 23.1 History of Accounting for Stock-Based Compensation23.2 Accounting for Stock-Based Compensation; 23.3 Estimating Fair Value; 23.4 Special Topics; 23.5 Disclosure; 24 Fair Value Measurement; 24.1 Introduction; 24.2 Why the Trend Toward Fair Value Accounting?; 24.3 History and Evolution of Fair Value; 24.4 Fair Value Measurements Standards and Concepts; 24.5 Fair Value Option; 24.6 Auditing Fair Value Measurements; 24.7 Conclusion; 25 Valuation of Assets, Liabilities, and Nonpublic Companies; 25.1 Introduction; 25.2 Standards of Value; 25.3 Auditing Guidance; 25.4 Business Valuation Basics
- 25.5 Business Valuation Methods25.6 Discounts and Premiums; 25.7 What a Valuation Report Should Contain; 25.8 Intangible Assets-ASC 805/350 Issues; 25.9 Does It All Add up?; 25.10 Credentials of a Valuation Analyst; Appendix A BVR's Glossary of Business Valuation Terms, 2009; Appendix B Additional Sources of Study; 26 Accounting for Derivatives: A Primer; 26.1 Overview; 26.2 Definition of a Derivative; 26.3 Exemptions; 26.4 Embedded Derivative Instruments; 26.5 Accounting Treatment; 26.6 Disclosures; 26.7 International Financial Reporting Standards and Derivatives
- 26.8 Sources and Suggested References27 Pension Plans and Other Postretirement and Postemployment Benefits; 27.1 Background, Environment, and Overview; 27.2 Sponsor Accounting; 27.3 Sponsor Accounting for Nonrecurring Events; 27.4 Sponsor Accounting for Nonqualified Plans; 27.5 Plan Accounting; 27.6 Accounting for Postretirement Benefits Other Than Pensions; 27.7 Employers' Accounting for Postemployment Benefits; 27.8 Sources and Suggested References; 27.9 Appendix; 28 Not-For-Profit Organizations; 28.1 Not-For-Profit Accounting Environment
- 28.2 Not-For-Profit Accounting Principles and Reporting Practices28.3 Specific Types of Organizations; 28.4 Audit Considerations for a Not-For-Profit Organization; 28.5 Sources and Suggested References; Appendix 28.1: Factors to be Considered in Distinguishing Contracts for the Purchase of Goods or Services from Restricted Grants; Appendix 28.2: Factors to be Considered in Assessing Whether Contributed Services Require Specialized Skills; Appendix 28.3: List of Factors to be Considered in Determining Whether an Organization Would Typically Need to Purchase Services if not Provided by Donation