Accountants' Handbook, 2013 Cumulative Supplement (Accountants Handbook Supplement) (12 SUP)

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Accountants' Handbook, 2013 Cumulative Supplement (Accountants Handbook Supplement) (12 SUP)

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  • 製本 Paperback:紙装版/ペーパーバック版
  • 言語 ENG
  • 商品コード 9781118752326
  • DDC分類 657

Full 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.

Contents

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

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