The Vest Pocket CPAJohn Wiley & Sons, 31 sty 2011 - 768 The newly updated fast-reference problem solver The Vest Pocket CPA-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fourth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Whether in public practice or private industry, professionals will always have this reliable reference tool at their fingertips because it easily goes anywhere-to a client's office, on a business trip, or to an important lunch meeting. Fully revised, the Fourth Edition: * Includes complete coverage of the New Risk Assessment Auditing Standards and Standards of the PCAOB * Covers new pronouncements on important accounting principles including fair value measurement, financial assets, accounting changes, exchanges of nonmonetary assets, and compilation and review services * Adds new chapters on professional ethics and quality controls for CPA firms * Packed with practical techniques and rules of thumb for analyzing, evaluating, and solving day-to-day accounting issues, The Vest Pocket CPA, Fourth Edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as financial measures, ratios, and procedures and includes checklists, samples, and worked-out solutions to a variety of accounting problems. The Vest Pocket CPA, Fourth Edition is a powerful companion for the complex, ever-changing world of accounting. |
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Kluczowe wyrazy i wyrażenia
accepted accounting principles accountant’s activities adjustments amortization amount applicable assessment audit evidence audit procedures auditing standards auditor auditor’s report balance sheet breakeven budget capital carrying value cash flows Certified Public Accountants client common stock company’s compilation computed control over financial debt December 31 deferred depreciation determine dividend documentation effect employees engagement entity entity’s entry equity estimated evaluate EXAMPLE expense fair market value fair value FASB financial information financial reporting fixed assets functional currency futures contract GAAP gain or loss income statement interest internal control inventory investment issued labor lease liabilities management’s material misstatement material weakness method NOTE operating overhead payable payments pension percent performed period practitioner present value profit prospective financial statements purchase responsibility retained earnings revenue risk segment significant specified substantive procedures Superseded by SAS transactions treasury stock unit variable
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