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by Lynford Graham, D. R. Carmichael
Accountants' Handbook, Volume One, Financial Accounting and General Topics, 12th Edition
Cover
Update Service
Title Page
Copyright
Preface
About the Editor
About the Contributors
Chapter 1: Financial Accounting and Auditing Organizations
1.1 Role of Financial Accounting and Auditing in the U.S. Economy
1.2 Accounting Standards in the United States
1.3 Role of the Securities and Exchange Commission
1.4 Financial Accounting Standards Board
1.5 Governmental Accounting Standards Board
1.6 Federal Accounting Standards Advisory Board
1.7 American Institute of Certified Public Accountants
1.8 U.S. Auditing Standards
1.9 Public Company Accounting Oversight Board
1.10 American Institute of Certified Public Accountants
1.11 State Boards and Other Organizations
1.12 Government Accountability Office
1.13 Role of International Financial Accounting and Auditing Institutions
1.14 International Accounting Standards Board
1.15 International Organization of Securities Commissions
1.16 European Union
1.17 International Auditing—International Federation of Accountants
1.18 Summary and Commentary
1.19 Additional Reading
1.20 Selected Web Sites
Chapter 2: Framework of Financial Accounting Concepts and Standards: A Historical Perspective
2.1 Financial Accounting and Reporting
2.2 Why We Have a Conceptual Framework
2.3 Financial Accounting Standards Board's Conceptual Framework
Chapter 3: Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards
3.1 Introduction
3.2 Necessary Transition Period
3.3 Case for Adopting One Set of Principles-Based Standards
3.4 Historical Perspective
3.5 Formation and Structure of the IASB
3.6 Structure and Process of the IASB
3.7 Standards in Force
3.8 Impediments to Implementation
3.9 Myths and Misconceptions about International Standards
3.10 Sources and Suggested References
Chapter 4: Financial Statements: Form and Content
4.1 Introduction
4.2 Principles Underlying Financial Statements
4.3 Balance Sheet
4.4 Income Statement
4.5 Statement of Stockholders' Equity
4.6 Statement of Cash Flows
4.7 Articulation of Financial Statements
4.8 Financial Statement Disclosure
4.9 Limitations of Financial Statements
4.10 International Perspective
4.11 References to the Historical Accounting Literature
Chapter 5: Securities and Exchange Commission Reporting Requirements
5.1 Securities and Exchange Commission
5.2 Securities Act of 1933
5.3 Securities Exchange Act of 1934
5.4 Form 10-K and Regulations S-X and S-K
5.5 Form 10-Q
5.6 Form 8-K
5.7 Proxy Statements
Chapter 6: Management Discussion and Analysis
6.1 Overview
6.2 Current Guidance
6.3 Related Accounting Literature
6.4 External Auditor Involvement
Chapter 7: Introduction to Internal Control Assessment and Reporting
7.1 Introduction
7.2 Definition of Internal Control
7.3 Management's Required Reports on Internal Control
7.4 Management Certifications
7.5 Independent Auditor's Responsibilities
7.6 Audit Standards
7.7 Top-Down, Risk-Based Approach for Evaluating Internal Control
7.8 Coordinating with the Independent Auditors
7.9 A New Era
Chapter 8: Accounting for Business Combinations
8.1 Background
8.2 Scope
8.3 Acquisition Method of Accounting
8.4 Leveraged Buyout
8.5 Sources and Suggested References
Chapter 9: Consolidation, Translation, and the Equity Method
9.1 Overview
9.2 Foreign Currency Translation
9.3 Equity Method
9.4 Historical Summary of Major Pronouncements
9.5 Sources and Suggested References
Chapter 10: Analyzing Financial Statements
10.1 Scope of Financial Statement Analysis
10.2 Income Statement Analysis
10.3 Accounting and Reporting Issues
10.4 Balance Sheet Analysis
10.5 Cash Flow Analysis
10.6 Integrated Analysis of Financial Statements
10.7 Fixed Income Analysis
10.8 Finance Company Debt Analysis
10.9 Key Ratios
10.10 Sources and Suggested References
Chapter 11: Cash, Loans, and Investments
11.1 Introduction to Cash
11.2 Accounting for and Reporting Cash
11.3 Loans
11.4 Debt Securities
11.5 Equity Securities
11.6 Sources and Suggested References
Chapter 12: Revenues and Receivables
12.1 Nature and Measurement of Revenue
12.2 Nature and Significance of Receivables
12.3 Criteria for Recognizing Revenue
12.4 Types of Revenue Transactions
12.5 Revenue Adjustments and Aftercosts
12.6 Ancillary Revenue
12.7 Statement Presentation
12.8 Sources and Suggested References
Chapter 13: Inventory
13.1 Overview
13.2 Essential Inventory Concepts
13.3 Types of Inventory
13.4 Determining Physical Quantities
13.5 Valuation Methods
13.6 Flow of Costs
13.7 Control Objectives and Procedures
13.8 Financial Statement Disclosure Requirements
13.9 International Standards on Inventory Accounting
13.10 Sources and Suggested References
Chapter 14: Goodwill and Other Intangible Assets
14.1 Characterization of Intangible Assets
14.2 Accounting and Financial Management Overview
14.3 Initial Recognition and Measurement of Intangible Assets
14.4 Accounting for Intangible Assets
14.5 Certain Identifiable Intangible Assets
14.6 Intangible Assets in Specialized Industries
14.7 Accounting for Goodwill
14.8 Deferred Income Taxes
14.9 Financial Statement Presentation
14.10 Disclosures
14.11 Effective Date and Transition Provisions of SFAS No. 142 (ASC 350)
14.12 Sources and Suggested References
Chapter 15: Leases
15.1 Introduction and Background Information
15.2 Accounting Issues and Pronouncements
15.3 Operating Leases
15.4 Capital Leases
15.5 Direct Financing Leases
15.6 Sales-Type Leases
15.7 Sale or Assignment of a Lease or of Property Subject to a Lease Accounted for as a Sales-Type or Direct Financing Lease
15.8 Leveraged Leases
15.9 Real Estate Leases
15.10 Selected Issues in Lease Accounting
15.11 Examples of Lease Disclosure
15.12 FASB Adds Lease Accounting Back on Its Agenda
15.13 Sources and Suggested References
Chapter 16: Property, Plant, Equipment, and Depreciation
16.1 Nature of Property, Plant, and Equipment
16.2 Cost
16.3 Impairment of Value
16.4 Expenditures During Ownership
16.5 Disposals
16.6 Asset Retirement Obligations
16.7 Depreciation
16.8 Service Life
16.9 Depreciation Base
16.10 Depreciation Methods
16.11 Depreciation Rates
16.12 Depreciation for Tax Purposes
16.13 Financial Statement Presentation and Disclosure
16.14 Sources and Suggested References
Chapter 17: Accounting for Income Taxes
17.1 Accounting Recognition of Income Taxes
17.2 Applying FASB ASC 740
17.3 FASB ASC 740-10: Accounting for Uncertainty in Income Taxes
17.4 Financial Reporting
17.5 Accounting for Income Taxes in Interim Periods
17.6 International Financial Reporting Standards
17.7 Sources and Suggested References
17.8 Valuable Web Sites
Chapter 18: Liabilities
18.1 Nature of Liabilities
18.2 Interest
18.3 Current Liabilities
18.4 Nature and Issue of Bonds Payable
18.5 Bond Interest Payments, Premium, and Discount Amortization
18.6 Bond Redemption, Refunding, and Conversion
18.7 Statement Presentation of Long-Term Debt
18.8 Other Long-Term Liabilities
18.9 Financial Instruments With Characteristics of Both Liabilities and Equity
18.10 Restructuring and Extinguishment of Liabilities
18.11 Accounting for Selected Financing Instruments
18.12 Fair Value Option
18.13 International Perspective
18.14 Predecessor Literature and Other Reference Materials
Chapter 19: Shareholders' Equity
19.1 The Corporation
19.2 Shares of Stock
19.3 Issuance of Stock
19.4 Common Stock Adjustments
19.5 Reacquisition and Retirement of Capital Stock
19.6 Share-Based Payments
19.7 Retained Earnings
19.8 Other Items Affecting Stockholders' Equity
19.9 Disclosure of Information about Capital Structure
19.10 Sources and Suggested References
Chapter 20: Partnerships and Joint Ventures
20.1 Nature and Organization of The Partnership Entity
20.2 Accounting for Partnership Operations
20.3 Accounting for Changes in Firm Membership
20.4 Incorporation of a Partnership
20.5 Partnership Realization and Liquidation
20.6 Limited Partnerships
20.7 Nonpublic Investment Partnerships
20.8 Joint Ventures
20.9 Sources and Suggested References
Chapter 21: Prospective Financial Statements
21.1 Types of Prospective Financial Statements
21.2 Limitations on the Use of Prospective Financial Statements
21.3 Developing Prospective Financial Statements
21.4 Presentation and Disclosure of Prospective Financial Statements
21.5 Types of Accountants' Services
21.6 Compilation Services
21.7 Examination Services
21.8 Agreed-Upon Procedures
21.9 Internal Use Services
21.10 Sources and Suggested References
Index
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