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Full Description
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 accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect 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.
Contents
VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS 22 Personal Financial Statements George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C. 23 Stock-Based Compensation 24 Fair Value Measurement Mark L. Zyla, CPA/ABV, CFA, ASA Acuitas, Inc. 25 Valuation of Assets, Liabilities, and Nonpublic Companies Neil J. Beaton, CPA/ABV/CFF, CFA, ASA Grant Thornton, LLP 26 Accounting for Derivatives: A Primer Ira G. Kawaller Kawaller & Co. 27 Pension Plans and Other Postretirement and Postemployment Benefits Jason Flynn, FSA, MAAA Deloitte Consulting LLP Timothy Geddes, FSA, MAAA Deloitte Consulting LLP Daniel Thomas, EA, MAAA Deloitte Consulting LLP 28 Not-for-Profit Organizations Richard F. Larkin, CPA BDO USA, LLP 29 Cost-Volume-Revenue Analysis for Nonprofit Organizations JAE K. SHIM, PhD California State University, Long Beach 30 Financial Institutions Zabihollah Zabi Rezaee, PhD, CPA, CMA, CIA, CGFM, CFE, CSOXP, CGRCP, CGOVP The University of Memphis 31 Real Estate and Construction Benedetto Bongiorno, CPA, CRE Natural Decision Systems, Inc 32 Federal Government Accounting, Budgeting, and Auditing David M. Zavada, CPA, MPA Partner, Kearney & Company 33 State and Local Government Accounting 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 34 Oil, Gas, and Other Natural Resources Bill Godshall, CPA Frazier & Deeter, LLC 35 Health Care Organizations Martha Garner, CPA PwC LLP 36 Regulated Utilities Darin W. Kempke, CPA KPMG Partner, Power and Utility Audit Sector Leader 37 Producers or Distributors of Films Francis E. Scheuerell, Jr., CPA Navigant Consulting 38 Estates and Trusts Philip M. Herr, JD, CPA, PFS AXA Equitable Life Insurance Company Elizabeth Lindsay-Ochoa, JD, LLM (Taxation) AXA Equitable Life Insurance Company 39 Bankruptcy Grant W. Newton, PhD, CPA, CIRA Pepperdine University 40 Detecting Fraud W. Steve Albrecht Brigham Young University Conan C. Albrecht Brigham Young University 41 Forensic Accounting in Litigation Consulting Services, Investigations, and Compliance Matters Yogesh Bahl, CPA, MBA Deloitte Financial Advisory Services LLP Frank Hydoski, PhD Deloitte Financial Advisory Services LLP 42 Introduction to E-Discovery Jack Moorman PricewaterhouseCoopers LLP Greg Schaffer PricewaterhouseCoopers LLP 43 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire Lawrence F. Ranallo, CPA PricewaterhouseCoopers LLP Keith R. Ugone, PhD Analysis Group, Inc. Index
