Accountants' Handbook, 11th Edition, Volume 2, Special Industries and Special 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: 9780471790396
• ISBN10: 0471790397
• 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

Ray Whittington, PhD, CPA, CMA, CIA, is the Dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He was a member of the Auditing Standards Board of the AICPA and has previously served as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of International Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Lynford Graham, CPA, PhD, CFE 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, responsible for the technical issues research function and database, auditing research, audit automation and audit sampling techniques. Prior to joining BDO Seidman LLP, Dr. Graham was an Associate Professor of Accounting and Information Systems and a Graduate Faculty Fellow at Rutgers University in Newark, New Jersey, where he taught primarily financial accounting courses. Dr. Graham is a member of the American Institute of Certified Public Accountants, and a recent past member of the AICPA Auditing Standards Board. He is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. Throughout his career he has maintained an active profile in the academic as well as the business community. In 2002 he received the Distinguished Service Award of the Auditing Section of the AAA. His numerous academic and business publications span a variety of topical areas including information systems, internal controls, expert systems, audit risk, audit planning, fraud, sampling, analytical procedures, audit judgment, and international accounting and auditing. Dr. Graham holds an MBA in Industrial Management and PhD in Business and Applied Economics from the University of Pennsylvania (Wharton School).

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

Volume Two

Oil, Gas, and Other Natural Resources

Real Estate and Construction

Financial Institutions

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