Accountants' Handbook, Special Industries and Special TopicsThe premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition 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. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting. |
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Spis treści
NATURAL RESOURCES | xxviii |
6 | xxxvii |
c Inventory | xliii |
Accounting for Income Taxes | xlviii |
FINANCIALACCOUNTING AND GENERAL TOPICS | 1 |
Accounting for Business Combinations | 10 |
Financial Institutions | 1 |
Producers or Distributors of Films | 65 |
Consolidation Translation and the Equity Method | 11 |
Personal Financial Statements | 35 |
Partnerships and Joint Ventures | 1 |
Revenues and Receivables | 17 |
Estates and Trusts | 35 |
Valuation of Nonpublic Companies | 69 |
SEC Reporting Requirements | 42-3 |
Bankruptcy | 1 |
Regulated Utilities | 1 |
Financial Accounting Regulations and Organizations | 2 |
State and Local Government Accounting | 1 |
NotforProfit Organizations | 101 |
Providers of Health Care Services | 1 |
Accounting for Government Contracts | 59 |
Deloitte Touche Tohmatsu | 1 |
StockBased Compensation | 1 |
Prospective Financial Statements | 1 |
Global Accounting and Auditing | 7 |
Property Plant Equipment and Depreciation | 19 |
American Express Tax and Business Services | 43 |
1 | |
20 | |
30 | |
35 | |
Kluczowe wyrazy i wyrażenia
accounting activities additional adjustment agreement allocated allowed amount apply appropriate assets assumptions audit award balance banks basis benefit capital cash changes charged companies compensation completed component considered contract contributions cost debt deferred determined difference disclosure discussed earnings effect employee entity equity established estimated example expected expense factors fair value FASB Financial financial statements financing fund future governmental grant income income tax increase incurred institutions interest investment issued liabilities limited loans loss measurement ment method not-for-profit notes obligation operations Opinion option organizations partnership payments pension performance period practice present principles profit prospective purchase real estate reasonable received recognized recorded regulations reporting restricted result revenue risk securities separate SFAS shares significant specific Standards tion transactions trust types unit