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Federal Income Tax: Code and Regulations - Selected Sections (2012-2013)

Provides a selection of the IRC and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume IRC and Income Tax Regulations.

Special features of this volume include:

  • Convenient shortcut table for computation of corporation income taxes
  • All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers for 2012
  • Many Regulations sections that have not been updated by the Treasury to reflect later legislation are flagged
  • Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e)
  • Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3)
  • Includes CD of entire contents of the book

The 2012-2013 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2012 and other significant developments that took place throughout the year. 

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)

Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

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Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)
Multistate Guide to Estate Planning (2015) (w/CD)
U.S. Master Estate and Gift Tax Guide (2015)
Business Succession Planning Answer Book – 2015 (U.S.)
Fiduciary Accounting Answer Book, 2015 (U.S.)
Grantor Trust Answer Book, 2015 (U.S.)
Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)
Price on Contemporary Estate Planning (2015) (U.S.)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2013

-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

-  Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Reflects developments through March 2013.  

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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012

Related books:

 

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Estate Planning: Principles and Problems, Third Edition

Published: October 2011


This coursebook features a case-study and problems approach in which the principles of estate planning are first introduced and then demonstrated through student analysis of short exercises and simulated client situations. A forms supplement on CD is an additional tool for giving students practice with drafting exercises.

Topics covered:

  • Tax Relief
  • Unemployment Insurance Re-authorization
  • Job Creation Act of 2010
  • Same-sex marriage and planning
  • Uniform Probate Code’s 2008 changes dealing with definitions of children
  • Durable powers of attorney and medical care directives, including “persistent vegetative state”
  • Retirement asset tax planning material
  • Trust “decanting”
  • Family offices and private trust companies
  • Pet Trusts

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Estate Planning with Life Insurance, 5th Edition

This popular guide provides critical insight into the many roles life insurance plays in Estate Planning. An essential reference for anyone involved in estate planning, this book will demonstrate how life insurance can assist your clients in securing lifetime financial success and establishing a strong legacy.

Tax and Family Business Succession Planning Implementing Estate Freezes, 3rd Edition This handy reference includes:
  • A comprehensive Estate Planning Fact Finder
  • How to resolve and plan for estate liquidity needs
  • The role of corporate-owned life insurance in estate and business planning
  • Detailed strategies for funding buy/sell agreements
  • Insurance needs and succession planning for owners of family businesses
  • The use of life insurance in planning with trusts
  • The role of life insurance in charitable giving

New for this edition:
  • Discussion of new income tax rules for 10/8 policies and leveraged insured annuities
  • Discussion and planning issues regarding recent CRA statements on corporate ownership and beneficiary designations
  • Review of proposed new rules for exempt life insurance policies
  • Expanded commentary regarding the transfer of insurance policies between corporations and shareholders
  • Update on changes to dividend tax rates and the capital gains exemption
  • Expanded commentary on post-mortem tax planning including “pipeline” planning
  • Detailed new section on family shareholders agreements
  • Review of new rules affecting retirement compensation arrangements
  • Important new cases concerning shareholder disputes and dependant and spousal support claims
  • Expanded case studies

Glenn Stephens LLB, was called to the Ontario Bar in 1982 and spent two years with a major accounting firm before joining the insurance industry as a tax and estate planning consultant. Glenn subsequently became a partner in a Toronto law firm before returning to the insurance industry in 1996 as a tax and estate planning consultant to a major Canadian insurance distributor. Glenn is a Director, Planning Services with PPI Advisory in Toronto, and provides tax and legal support to PPI Associates across Canada. He has been with PPI since 2004. Glenn has le

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Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms.

  • Concise presentation that covers all the basic material required for an introductory tax course.
  • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
  • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
  • Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.
  • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.    
  • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
  • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes:
  1. An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.
  2. Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.
  3. CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.
9780808038009   8-1/2" x 11"    848 pages


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Essentials of Federal Income Taxation for Individuals and Business (2014) (U.S.)

Author: Linda M. Johnson, Ph.D., CPA

Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. This book builds foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

  • Concise presentation that covers all the basic material required for an introductory tax course.
  • Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
  • Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
  • Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
  • Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.  
  • End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
  • Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
  1. Overview of the Tax Structure
  2. Tax Determination, Payments and Reporting Procedures
  3. Gross Income Inclusions
  4. Gross Income Exclusions and Deductions for AGI
  5. Personal Itemized Deductions
  6. Other Itemized Deductions
  7. Self-Employment
  8. Depreciation and Amortization
  9. Rental Activities
  10. Property: Basis and Nontaxable Exchanges
  11. Property: Capital Gains and Losses, and Depreciation Recapture
  12. NOLs, AMT, and Business Tax Credits
  13. Withholding, Payroll, and Estimated Taxes
  14. C Corporations
  15. Partnerships and S Corporations

  16.       Tax Tables
          Earned Income Credit Tables
848 pages


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1040 Express Answers (201

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Draft Legislation and Explanatory Notes Re Income Tax and Sales Tax--2014 Budget and other Measures

On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

If you would like more details about this product, or would like to order a copy online, please click here.




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Discovery: Principles and Practice in Canadian Common Law, 2nd Edition

Published: February 2009


Wouldn't it be great to have a how-to guide in your pocket when navigating the complex discovery process?

Discovery: Principles and Practice in Canadian Common Law, 2nd Edition is the practical manual and legal text in one that describes the current state of the law, guides you through each stage of the process and covers the skills required to execute an effective and smooth discovery.

Topics covered:

  • Privilege
  • Examination practice tips
  • Written interrogatories
  • Preparing a witness
  • Use of discovery at trial
  • Email documentary production case law
  • Privilege issues arising from email production cases
  • The use of e-discovery

If you would like more details about this product, or would like to order a copy online, please click here.




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Disability Insurance and Other Living Benefits, 3rd Edition

The 1990’s witnessed the end of job creation in the sectors that historically purchased disability insurance. A new era has begun: roughly 1 million contract workers have emerged. They are found in almost all industries and occupations. As diverse as the general public – there is an equal number of men and women, many highly educated, others not, with wide-ranging earnings levels and all in need of disability and other healthcare benefits.

Insurers have responded by unbundling disability insurance and expanding their offerings to include critical illness, health, drug, dental, travel, and other classless, non- income based products.

The author, Jacqueline Figas, looks at disability insurance and other living benefits in the context of the realities faced in today’s challenging work and lifestyle environment.

Included in this edition:

  • Health benefits planning for pre and post-retirement years
  • Traditional products and coverage for specialized markets
  • Insuring “temps” and “independent contractors”
  • Critical illness insurance
  • Private health and dental insurance
  • Checklists, charts and other planning tools

Jacqueline is a benefits consultant through her company, Health Assured Financial Group, and has over 30 years of experience in health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele.

She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects of aging.

She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through CCH Canadian Limited include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”.

Available March 1st, 2009 – Pre-order your copy today!

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Corporate Partnering: Structuring and Negotiating Domestic and International Strategic Alliances

This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing.

Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements.

Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists.


Table of contents:
Chapter 1
Corporate Partnering/Strategic Alliances
Chapter 2 Preliminary Agreements
Chapter 3 The Alliance Agreements
Chapter 4 Equity Investments by One Partner in the Other
Chapter 5 Partnering with Universities and Non-Profit Research Institutes
Chapter 6 Spin-Out Transactions
Chapter 7 Life Sciences Transactions
Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements
Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements
Chapter 10 Teaming Agreement

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Corporate Finance and the Securities Laws, Fourth Edition

Corporate Finance and the Securities Laws has been winning over practitioners with its clear "how to do it" approach ever since its publication in 1990. This acclaimed guide is now completely updated in this Fourth Edition to help you meet the challenges of raising capital in today's increasingly regulated marketplace.

Written in plain English by two top experts in the field, this guide is the go-to resource that explains the mechanics of corporate finance together with the statutes that govern each type of deal.

You will receive expert corporate finance analysis, procedural guidance and practical securities law pointers every step of the way to help you structure all types of corporate finance deals, root out problems before deals are put in motion, shepherd transactions through the regulatory process and know what to do when securities law problems crop up.

Table of Contents:

  • Chapter 1: Overviews of the Securities Act of 1933 and the Integrated Disclosure System
  • Chapter 2: Syndicate Procedures and Underwriting Documents
  • Chapter 3: Selected Issues in the Registration and Distribution Process
  • Chapter 4: Manipulative Practices and Market Activities During Distributions
  • Chapter 5: Liabilities and Due Diligence
  • Chapter 6: Rules of the Self-Regulatory Organizations
  • Chapter 7: Private Placements
  • Chapter 8: Shelf Registrations (Rule 415)
  • Chapter 9: International Financings
  • Chapter 10: Commercial Paper
  • Chapter 11: Innovative Financing Techniques
  • Chapter 12: Convertible, Exchangeable and "Linked" Securities; Warrants
  • Chapter 13: Transactions with Securityholders: Stock Repurchases, Debt Restructurings and Rights Offerings
  • Chapter 14: Asset-Backed Securities

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Corporate Controller's Handbook of Financial Management (2014-2015) W/CD-ROM (U.S.)

Jae K. Shim, PhD,
Joel G. Siegel, Ph.D., CPA,
Nick Dauber, MS, CPA

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management. Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give CFOs, corporate financial managers, and controller’s quick answers to day-to-day questions.

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free, back-of-the book CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

- Capital Budgeting: Advice of Project Change Form
- Capital Budgeting: Appropriation Request Form
- Capital Budgeting: Economic Feasibility Study for a New Information System
- Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
- Capital Budgeting: Lease Versus Purchase Evaluation Report
- Capital Budgeting: Project Application Form
- Internal Control: Internal Control Assessment Form
- Internal Control: Computer Applications
- Checklist: Medium to Large Business
- Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
- Variance Analysis: Daily Labor Mix Report
- Variance Analysis: Daily Material Usage Report by Week
- Variance Analysis: Labor Performance Report
- Variance Analysis: Monthly Material Variance Report
- Variance Analysis: Marketing Performance Report for a Regional Sales Manager
- Variance Analysis: Marketing Performance Report for a Vice-President

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U.S. Master Depreciation Guide (2015)
Affordable

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Corporate Controller's Handbook of Financial Management (2013-2014)

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions.  

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

-    Capital Budgeting: Advice of Project Change Form
-    Capital Budgeting: Appropriation Request Form
-    Capital Budgeting: Economic Feasibility Study for a New Information System
-    Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
-    Capital Budgeting: Lease Versus Purchase Evaluation Report
-    Capital Budgeting: Project Application Form
-    Internal Control: Internal Control Assessment Form
-    Internal Control: Computer Applications
-    Checklist: Medium to Large Business
-    Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
-    Variance Analysis: Daily Labor Mix Report
-    Variance Analysis: Daily Material Usage Report by Week
-    Variance Analysis: Labor Performance Report
-    Variance Analysis: Monthly Material Variance Report
-    Variance Analysis: Marketing Performance Report for a Regional Sales Manager
-    Variance Analysis: Marketing Performance Report for a Vice-President

If you would like more details about this product, or would like to order a copy online, please click here.




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Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.)

Available: June 2012

A comprehensive source of practical solutions, strategies, techniques, procedures, and formulas covering all key aspects of accounting and financial management.  Its examples, checklists, step-by-step instructions, and other practical working tools simplify complex financial management issues and give you answers to day-to-day questions. 

The Handbook covers important developments in government rules, accounting procedures, taxation and information technology. It includes references to relevant topics of the FASB Accounting Standards Codification references, as well as Accounting Standards Updates. The practical, hands-on guidance helps diagnose a firm's financial health, boost financial results, avoid unpleasant surprises, cut costs, and make financial decisions with confidence.

This edition also includes a free CD-ROM containing searchable PDFs of each chapter, along with the following Excel forms:

  • Capital Budgeting: Advice of Project Change Form
  • Capital Budgeting: Appropriation Request Form
  • Capital Budgeting: Economic Feasibility Study for a New Information System
  • Capital Budgeting: Initial Cash Outlay and Operating Costs Checklist for a New Information System
  • Capital Budgeting: Lease Versus Purchase Evaluation Report
  • Capital Budgeting: Project Application Form
  • Internal Control: Internal Control Assessment Form
  • Internal Control: Computer Applications
  • Checklist: Medium to Large Business
  • Internal Control: Financial Reporting Information Systems and Controls Checklist — Medium to Large Business
  • Variance Analysis: Daily Labor Mix Report
  • Variance Analysis: Daily Material Usage Report by Week
  • Variance Analysis: Labor Performance Report
  • Variance Analysis: Monthly Material Variance Report
  • Variance Analysis: Marketing Performance Report for a Regional Sales Manager
  • Variance Analysis: Marketing Performance Report for a Vice-President

Related books:

 

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CCH/Advocis Education Program Course 2: Contemporary Practices in Financial Planning, 10th Edition

COURSE 2 (Advocis 232)
CONTEMPORARY PRACTICES IN FINANCIAL PLANNING: 10th Edition

Students are introduced to basic income tax laws and then move into a more advanced understanding, as it relates to areas of financial planning. A review of the professional and ethical responsibilities associated with the role of a financial planner and an understanding of the structures and services within the financial industry are covered in the course. Different forms of business structures are explored in depth, along with an understanding of trusts.

If you would like more details about this product, or would like to order a copy online, please click here.




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CCH Accounting for Income Taxes, 2015 Edition (U.S.)

Richard Petersen

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication.

Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)
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Governmental GAAP Guide, 2015 (U.S.)
SEC Disclosures Checklists, (2014 Edition) W/ CD-ROM
Financial

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CCH Accounting for Income Taxes, 2014 Edition (U.S.)

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

If you would like more details about this product, or would like to order a copy online, please click here.




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CCH Accounting for Income Taxes, 2013 Edition (U.S.)

Available: June 2012

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication.

Appendix III
contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

Related books:



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Canadian Income Tax Act with Regulations, Annotated - Academic 98th Edition

When it comes to staying on top of the latest tax laws, Canadian Income Tax Act with Regulations, Annotated is the defi nitive guide on the Income Tax Act in Canada. Containing the full text of the Act, with comprehensive notes, annotations, references and commentary, it’s the resource of choice for more than 10,000 tax professionals across the country. No other single reference offers the same degree of authoritative analysis and editorial excellence on the Income Tax Act.

Provide your students with valuable insight and analysis from our 23-member editorial board, which includes some of the most distinguished tax experts in Canada.

This guide is also available in eBook format featuring the same familiar look and feel of the print edition, with robust search functionality and the convenience and portability of the iPad.

Also, available as a special bundle with

Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015


Federal Income Taxation: Fundamentals, 7th Edition, 2014-2015

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California Income Tax Laws and Regulations Annotated (2013)

This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2013.

California Income Tax Laws and Regulations Annotated presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code:


-    Personal Income Tax

-    Administration of Franchise and Income Tax

-    Senior Citizens Property Tax Assistance and Postponement Law

-    Taxpayers' Bill of Rights

-    Corporation Tax

-    Multistate Tax Compact



Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law.  Detailed indexes precede the Personal Income Tax, Administration of Franchise and Income Tax Laws, and the Corporation Tax provisions.  In addition, Federal-California and California-Federal cross reference tables make research thorough and easy.



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Business Franchise Guide

Since the early days of franchise law over 20 years ago, the Business Franchise Guide has been the only single source of federal and state franchise and distribution laws, regulations, uniform disclosure formats and full-text case reporting.

It contains hundreds of pages of FTC and UFOC guidelines that aid franchisers in developing a uniform format for use under various state laws that require disclosure and registration prior to the sale of franchises. Our experienced editorial staff at CCH has included more than 900 pages of explanations analyzing nearly 150 franchise law topics, with annotations dating back to 1980.

Features:

  • Obtain FTC and UFOC guidelines necessary for creating disclosure/ registration documents
  • Gain access to over nearly 5,000 court and administrative decisions that litigators can use in their cases
  • Guide yourself with the help of more than 900 pages of CCH explanations and analysis that present franchise law in easy-to-understand terms
  • Unlock international franchise laws with the English translations of laws and regulations in 18 jurisdictions that keep franchisors with businesses outside the U.S. up-to-date and in compliance
  • Stay current with monthly updates along with a newsletter that highlights the latest franchise law changes and developments
  • Anticipate new legal requirements with a monthly list of pending state and federal legislation

If you would like more details about this product, or would like to order a copy online, please click here.




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Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition

Published: April 2006


To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

  • The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
  • Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
  • Generous use of examples to convey ideas and applications
  • A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
  • Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
  • An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

  • New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
  • The latest information on executive compensation
  • Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
  • An expanded chapter on insurance that now includes health insurance, auto insurance, and more
  • New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
  • New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

If you would like more details about this product, or would like to order a copy online, please click here.




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Best Practices in Financial Planning for Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover:

  • The role of the accountant in financial planning
  • What is permitted and what is prohibited
  • The importance of the engagement letter
  • The financial planning process from setting goals to presenting the plan
  • Best practices and lessons learned

Part One:
Why Financial Planning is Important to Accountants Archived Webinar 2012

If you would like more details about this product, or would like to order a copy online, please click here.




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Antitrust Law: An Analysis of Antitrust Principles and Their Application

The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

Table of Contents:

  • Chapter 1: Objectives of the Antitrust Laws
  • Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
  • Chapter 3: The System of Remedies: Basic Issues
  • Chapter 4: The Economic Basis for Antitrust Policy
  • Chapter 5: Market Power and Market Definition
  • Chapter 6: Monopolization
  • Chapter 7: Monopolization: Particular Exclusionary Practices
  • Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
  • Chapter 9: Mergers: Generally and Horizontal
  • Chapter 10: Vertical Mergers
  • Chapter 11: Conglomerate Mergers
  • Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
  • Chapter 13: Interlocking Directors
  • Chapter 14: Conspiracy, Horizontal and Vertical
  • Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
  • Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
  • Chapter 17: Tying Arrangements
  • Chapter 18: Exclusive Dealing and Related Practices
  • Chapter 19: Horizontal Agreements: An Introduction
  • Chapter 20: Horizontal Agreements Limiting Participants' Output
  • Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
  • Chapter 22: Horizontal Agreements Excluding Rivals
  • Chapter 23: The Robinson-Patman Act
  • Chapter 24: State Antitrust Law: A Brief Introduction
  • Complete Table of Contents
  • Chapter Table of Cases
  • Index

 

If you would like more details about this product, or would like to order a copy online, please click here.




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Almanac of Business & Industrial Financial Ratios (2015) (U.S.)

Philip Wilson

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

It comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

8 ½" x 11"   824 pages

Related Products
Full Article


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Almanac of Business & Industrial Financial Ratios (2014)

Author: Dr. Leo Troy

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries.

Data for each industry is divided into 13 categories based on company size. You'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.

Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation
    services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

824 pages

Related Products

2013 U.S. Master Tax Guide + the

If you would like more details about this product, or would like to order a copy online, please click here.




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Almanac of Business & Industrial Financial Ratios (2013)

Author: Dr. Leo Troy

The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. 

Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more.

The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin.
The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac.

The book is organized by the following major industry sectors, which in turn cover 199 industries, including:

  • Agriculture, forestry, fishing, and hunting
  • Mining
  • Utilities
  • Construction
  • Manufacturing
  • Wholesale trade
  • Retail trade
  • Transportation and warehousing
  • Information
  • Finance and insurance
  • Real estate and rental leasing
  • Professional, scientific and technical services
  • Management of companies (holding companies)
  • Administrative and support and waste management and remediation services
  • Health care and social assistance
  • Arts, entertainment and recreation
  • Accommodation and food services
  • Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

If you would like more details about this product, or would like to order a copy online, please click here.




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Traditional Chinese architecture: twelve essays / Fu Xinian ; edited by Nancy S. Steinhardt ; translated by Alexandra Harrer

Rotch Library - NA1540.F82513 2017




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Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan

Online Resource




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Prestandard for Performance-Based Wind Design.

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Temporary works: principles of design and construction.

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BIM in principle and in practice / Peter Barnes

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Chinese architecture: a history / Nancy Shatzman Steinhardt

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Düşünceler işler, 2004-2018: Thought works, 2004-2018 / Nevzat Sayın

Rotch Library - NA1373.S39 D87 2019




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Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande

Rotch Library - NA105.I5747 2018




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Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao

Online Resource




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Paths uncharted / Balkrishna Doshi

Rotch Library - NA1510.D67 A2 2019




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Nicole De Vésian -- gardens: modern design in Provence / Louisa Jones

Rotch Library - SB470.V47 J66 2019




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Non-standard architectural productions: between aesthetic experience and social action / edited by Sandra Karina Löschke

Rotch Library - NA2542.4.N66 2020




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Heating Systems Troubleshooting & Repair: Maintenance Tips and Forensic Observations.

Online Resource




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Congreso internacional eficiencia engergética y edificación histórica: actas = International conference energy efficiency in historic buildings: proceedings / edited by Fundación de Casas Históricas y Singulares, Fundación Ar

Online Resource




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Modern management methods: architecture, historic value, and the electronic image / Caitlin Blanchfield and Farzin Lotfi-Jam

Rotch Library - NA680.B533 2019




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Brininstool + Lynch: making architecture 1989-2019 / essay by Reed Kroloff

Rotch Library - NA737.B685 A4 2019




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Chinese architecture: a history / Nancy Shatzman Steinhardt

Rotch Library - NA1540.S738 2019




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Der Orient in der Schweiz: neo-islamische Architektur und Interieurs des 19. und 20. Jahrhunderts = L'Orient en Suisse: architecture et intérieurs néo-islamiques des 19e et 20e siècles / herausgegeben von Francine Giese, Leïla el-W

Rotch Library - NA1347.O75 2019




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The concept of monument in Achaemenid Empire / Mehr Azar Soheil

Rotch Library - NA2543.S46 S64 2019




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A handbook of sustainable building design and engineering: an integrated approach to energy, health and operational performance / edited by Dejan Mumovic and Mat Santamouris

Barker Library - TH880.H358 2019




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AAG2018: Advances in Architectural Geometry 2018 / Lars Hesselgren [and 5 others], editors

Rotch Library - NA2760.A38 2018