Accountants' Handbook, 11th Edition, Volume 1, Financial Accounting and General Topics, 11th Edition

by Editor: D. R. Carmichael (Baruch College of the City Univ. of New York); Editor: O. Ray Whittington (San Diego State Univ.); Editor: Lynford Graham

• ISBN13: 9780471790389
• ISBN10: 0471790389
• Edition: 11th
• Format: Paperback
• Copyright: 2007-04-01
• Publisher: Wiley

Summary

This 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 many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. 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 other preparers and users of accounting information.

Author Biography

D.R. Carmichael, PhD, CPA, CFE, holds 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 have been the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.  He has appeared on major network segments, including ABC News, Nightline, and Moneyline, and is frequently quoted in The Wall Street Journal and The New York Times.

Ray Whittington, Phd, CPA, CMA, CIA, is the editor of the Wiley CPA Review and several other professional books and textbooks. He is the Ledger & Quill Director of the School of Accountancy at DePaul University.

Lynford Graham is a Certified Public Accountant with more than 25 years of public accounting experience in audit practice and National policy development groups. 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.

Table of Contents

Financial Accounting and General Topics

Financial Accounting Regulations and Organizations

The Framework of Financial Accounting Concepts and Standards

Securities and Exchange Commission Reporting Requirements

Introduction to Internal Control Assessment and Reporting

Public Company Accounting Oversight Board

Earnings Management

Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron

Management Discussion and Analysis

Global Accounting and Auditing

Financial Statements: Form and Content

Income Statement Presentation and Earnings per Share

Accounting for Business Combinations

Consolidation, Translation, and the Equity Method

Statement of Cash Flows

Interim Financial Statements

Analyzing Financial Statements

Price-Change Reporting

Cash, Transfers of Financial Assets, Loans, and Investments

Revenues and Receivables

Inventory

Property, Plant, Equipment, and Depreciation

Goodwill and Other Intangible Assets

Leases

Accounting for Income Taxes

Liabilities

Derivatives and Hedge Accounting

Shareholders' Equity

Auditing Standards and Audit Reports for Nonpublic Companies

Special Industries and Special Topics

Oil, Gas, and Other Natural Resources

Real Estate and Construction

Financial Institutions

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