Accountants' Handbook, Special Industries and Special Topics / Edition 12

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This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect 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.

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Product Details

  • ISBN-13: 9781118171813
  • Publisher: Wiley
  • Publication date: 6/5/2012
  • Edition description: New Edition
  • Edition number: 12
  • Pages: 864
  • Product dimensions: 6.97 (w) x 9.88 (h) x 1.22 (d)

Meet the Author

Ray Whittington, PhD, CPA, CMA, CIA, is the Dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He was a member of the Auditing Standards Board of the AICPA and has previously served as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of International Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Lynford Graham, CPA, PhD, CFE is a Certified Public Accountant with more than 25 years of public accounting experience in audit practice and national policy development groups. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand, responsible for the technical issues research function and database, auditing research, audit automation and audit sampling techniques. Prior to joining BDO Seidman LLP, Dr. Graham was an Associate Professor of Accounting and Information Systems and a Graduate Faculty Fellow at Rutgers University in Newark, New Jersey, where he taught primarily financial accounting courses. Dr. Graham is a member of the American Institute of Certified Public Accountants, and a recent past member of the AICPA Auditing Standards Board. He is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. Throughout his career he has maintained an active profile in the academic as well as the business community. In 2002 he received the Distinguished Service Award of the Auditing Section of the AAA. His numerous academic and business publications span a variety of topical areas including information systems, internal controls, expert systems, audit risk, audit planning, fraud, sampling, analytical procedures, audit judgment, and international accounting and auditing. Dr. Graham holds an MBA in Industrial Management and PhD in Business and Applied Economics from the University of Pennsylvania (Wharton School).

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Table of Contents


22 Personal Financial Statements
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.

23 Stock-Based Compensation

24 Fair Value Measurement
Mark L. Zyla, CPA/ABV, CFA, ASA Acuitas, Inc.

25 Valuation of Assets, Liabilities, and Nonpublic Companies
Neil J. Beaton, CPA/ABV/CFF, CFA, ASA Grant Thornton, LLP

26 Accounting for Derivatives: A Primer
Ira G. Kawaller Kawaller & Co.

27 Pension Plans and Other Postretirement and Postemployment Benefits
Jason Flynn, FSA, MAAA Deloitte Consulting LLP Timothy Geddes, FSA, MAAA Deloitte Consulting LLP Daniel Thomas, EA, MAAA Deloitte Consulting LLP

28 Not-for-Profit Organizations
Richard F. Larkin, CPA BDO USA, LLP

29 Cost-Volume-Revenue Analysis for Nonprofit Organizations
JAE K. SHIM, PhD California State University, Long Beach

30 Financial Institutions
Zabihollah Zabi Rezaee, PhD, CPA, CMA, CIA, CGFM, CFE, CSOXP, CGRCP, CGOVP The University of Memphis

31 Real Estate and Construction
Benedetto Bongiorno, CPA, CRE Natural Decision Systems, Inc

32 Federal Government Accounting, Budgeting, and Auditing
David M. Zavada, CPA, MPA Partner, Kearney & Company

33 State and Local Government Accounting
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

34 Oil, Gas, and Other Natural Resources
Bill Godshall, CPA Frazier & Deeter, LLC

35 Health Care Organizations
Martha Garner, CPA PwC LLP

36 Regulated Utilities
Darin W. Kempke, CPA KPMG Partner, Power and Utility Audit Sector Leader

37 Producers or Distributors of Films
Francis E. Scheuerell, Jr., CPA Navigant Consulting

38 Estates and Trusts
Philip M. Herr, JD, CPA, PFS AXA Equitable Life Insurance Company Elizabeth Lindsay-Ochoa, JD, LLM (Taxation) AXA Equitable Life Insurance Company

39 Bankruptcy
Grant W. Newton, PhD, CPA, CIRA Pepperdine University

40 Detecting Fraud
W. Steve Albrecht Brigham Young University Conan C. Albrecht Brigham Young University

41 Forensic Accounting in Litigation Consulting Services, Investigations, and Compliance Matters
Yogesh Bahl, CPA, MBA Deloitte Financial Advisory Services LLP Frank Hydoski, PhD Deloitte Financial Advisory Services LLP

42 Introduction to E-Discovery
Jack Moorman PricewaterhouseCoopers LLP Greg Schaffer PricewaterhouseCoopers LLP

43 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire
Lawrence F. Ranallo, CPA PricewaterhouseCoopers LLP Keith R. Ugone, PhD Analysis Group, Inc.


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First Chapter

Accountants' Handbook, Ninth Edition
Volume Two: Special Industries and Special Topics
D. R. Carmichael

Oil, Gas, And Other Natural Resources

Accounting for oil and gas activities can be extremely complex because it encompasses a wide variety of business strategies and vehicles. The industry's diversity developed in response to the risk involved in the exploration process, the volatility of prices, and the fluctuations in supply and demand for oil and gas. In addition to having a working knowledge of accounting procedures, the oil and gas accountant should be familiar with the operating characteristics of companies involved in oil and gas activities and understand the impact of individual transactions.
Oil and gas activities cover a wide spectrum-ranging from exploration and production activities to the refining, transportation, and marketing of products to consumers. Special accounting rules exist for exploration and production activities. Accounting for refining activities is similar in many ways to other process manufacturing businesses. Likewise, transportation and marketing do not differ significantly from one end product to another. This chapter focuses on the special accounting rules for petroleum exploration and production.
The same may be said for the mining and processing of minerals except that the accounting rules for mineral exploration and production are not so formalized as for petroleum.

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