Accountants' Handbook, 2 Volume Set, 2004 Supplement

Overview

The 2004 Supplement includes the following new chapters:
  • Introduction to Internal Control Assessment and Reporting
  • Financial Expert Witness Challenges and Exclusions
  • Introduction to E-Discovery
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Overview

The 2004 Supplement includes the following new chapters:
  • Introduction to Internal Control Assessment and Reporting
  • Financial Expert Witness Challenges and Exclusions
  • Introduction to E-Discovery
Read More Show Less

Product Details

  • ISBN-13: 9780471464747
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/16/2004
  • Edition description: Older Edition
  • Edition number: 10
  • Pages: 96
  • Product dimensions: 5.63 (w) x 7.95 (h) x 0.27 (d)

Meet the Author

D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at the Zicklin School of Business, The Stan Ross Department of Accountancy at Bernard M. Baruch College, The City University of New York. Until 1983, he was the vice president, auditing, at the AICPA, where he was in charge of the development of professional standards. Dr. Carmichael has written numerous professional books, college texts, and articles in professional as well as academic journals. He has acted as a consultant to CPA firms, state and federal government agencies, public corporations, and attorneys. He has dealt with issues related to accounting, auditing, ethics, and controls standards and practices. He has testified as an expert witness in civil and criminal litigation and proceedings.
Note: D. R. Carmichael, PhD, CPA, CFE, is the chief auditor and director of professional standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the preparation of this supplement. The views of Dr. Carmichael expressed in the Tenth Edition are solely his and not necessarily those of the PCAOB or any other member of its staff.
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Table of Contents

Note to the Reader: Chapters or Sections not in the main bound volume are indicated by “(New)” after the title.

VOLUME ONE: FINANCIAL ACCOUNTING AND GENERAL TOPICS.

3A Introduction to Internal Control Assessment and Reporting (New) (MICHAEL J. RAMOS).

9 Income Statement Presentation and Earnings per Share (JUAN AGUERREBERE, JR., CPA, Perez-Abreu, Aguerrebere, Sueiro LLC).

13 Interim Financial Statements (ANTHONY J. MOTTOLA, CPA, Mottola & Associates, Inc.).

17 Revenues and Receivables (ALAN S. GLAZER, PhD, CPA, Franklin & Marshall College; HENRY R. JAENICKE, PhD, CPA, Drexel University).

VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS.

44A Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire (New) (LAWRENCE F. RANALLO, CPA, PricewaterhouseCoopers LLP; KEITH R. UGONE, PhD, Analysis Group, Inc.).

44B Introduction to E-Discovery (New) (JACK MOORMAN, PricewaterhouseCoopers LLP; GREG SCHAFFER, PricewaterhouseCoopers LLP).

Index.

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