Accountants' Handbook, 10th Edition Volume 1: Financial Accounting and General Topics

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The 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 ...

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Overview

The 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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Product Details

  • ISBN-13: 9780471269915
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/11/2003
  • Edition description: REV
  • Edition number: 10
  • Pages: 1104
  • Product dimensions: 6.80 (w) x 9.90 (h) x 1.50 (d)

Meet the Author

D.R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has been called upon by media as an authority on accounting ethical responsibilities. Dr. Carmichael has appeared on major network segments, including ABC News, Nightline, and Moneyline, and is frequently quoted in the Wall Street Journal and The New York Times.

Paul Rosenfield, CPA, was the Director of Accounting Standards Division of the American Institute of Certified Public Accountants for 14 years. He previously was the first secretary general of the International Accounting Standards Committee, director of the Technical Research Division of the American Institute of Certified Public Accountants, and a member of the staff of its Accounting Research Division. He has authored two books and numerous articles in professional and academic journals.

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Table of Contents

VOLUME ONE: FINANCIAL ACCOUNTING AND GENERAL TOPICS.

The Framework of Financial Accounting Concepts and Standards (Reed K. Storey).

Financial Accounting Regulations and Organizations (Joseph V. Carcello).

SEC Reporting Requirements (Debra J. MacLaughlin and Wendy Hambleton).

Earnings Management (Paul Rosenfield).

Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron (Paul Rosenfield).

Management Discussion and Analysis (Stephen Bryan).

Global Accounting and Auditing (Richard C. Jones).

Financial Statements: Form and Content (Jan R. Williams).

Income Statement Presentation and Earnings per Share (Juan Aguerrebere).

Accounting for Business Combinations (Paul Pacter).

Consolidation, Translation, and the Equity Method (Steven Rubin).

Statement of Cash Flows (Judith Weiss).

Interim Financial Statements (Anthony J. Mottola).

Analyzing Financial Statements (Gerald I. White and Ashwinpaul C. Sondhi).

Price-Change Reporting (Paul Rosenfield).

Cash and Investments (Luis E. Cabrera).

Revenues and Receivables (Alan S. Glazer and Henry R. Jaenicke).

Inventory (Richard R. Jones and Gary L. Smith).

Property, Plant, Equipment, and Depreciation (Richard H. Moseley).

Goodwill and Other  Intangible Assets (Lailani Moody).

Leases (James R. Adler).

Accounting for Income Taxes (E. Raymond Simpson).

Liabilities (Frederick Gill).

Derivatives and Hedge Accounting (Robert L. Royall & Francine Mellors).

Shareholders' Equity (Martin Benis).

Auditing Standards and Audit Reports (Dan M. Guy & Alan J. Winters).

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