id International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:43:50 GMT Published: October 2008 It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations. For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause. Table of Contents: Contents of Sample Clauses Introduction Chapter 1: Preliminary Matters Chapter 2: Drafting the Agreement Chapter 3: The Goods Being Sold Chapter 4: Trade Terms Chapter 5: Price Chapter 6: Permits, Licenses and Certificates Chapter 7: Payment Chapter 8: Delivery Chapter 9: Transfer of Title and Risk Chapter 10: Bills of Lading and Other Documents for Carriage of Goods Chapter 11: Insurance Chapter 12: Inspection Chapter 13: Warranties Chapter 14: Force Majeure and Hardship Chapter 15: Termination and Penalty Clauses Chapter 16: Intellectual Property Chapter 17: Other Obligations of the Parties Chapter 18: Dispute Resolution Chapter 19: Governing Law Chapter 20: Language Chapter 21: Miscellaneous Provisions Appendix 1: The CISG Appendix 2: UNIDROIT Principles of International Commercial Contracts Appendix 3: The Principles of European Contract Law If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT Published: February 2010 Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide. Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences. The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge. The practical guidance includes: How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses What preliminary steps parties should consider to preserve their rights when a dispute arises Whether and how to appoint counsel When and how to perform an early case assessment (ECA) How to organise and conduct international mediations and arbitration proceedings How to enforce (or set aside) arbitral awards Securing the benefit of additional protections available through investment treaties The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id International Accounting/Financial Reporting Standards Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:01:49 GMT Authors: David Alexander, Professor of Accounting & Finance and Simon Archer Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation 9780808039242 6" x 9" 696 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Full Article
id International Accounting/Financial Reporting Standards Guide (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:48:55 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets -Full Article
id International Accounting/Financial Reporting Standards Guide (2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:48:17 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related-Party Disclosures - Revenue - Segment Reporting - Share-Based Payment Part III: Industry-Specific Standards - Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation Related Products of Interest - Revenue Recognition Guide (2013) (U.S.) - GAAP Guide, 2013 (U.S.) - GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) - Governmental GAAP Guide, 2013 (U.S.) - Governmental GAAP Practice Manual (2013) (U.S.) - Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.) - Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) - Knowledge-Based Compilations & Reviews, 2013 - Financial Accounting and Reporting, 2012 - GAAP Financial Statement DisclosuIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:55:14 GMT Byrle M. Abbin This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates 7" x 10" 2,232 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Like-Kind Exchanges UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:35:30 GMT Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents. Volume 1: 1. Overview of the Fiduciary Entity 2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy 3. Principles of Federal Income Tax for Fiduciaries 4. Itemized Deductions 5. Distributions 6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules 7. Estimated Taxes 8. Passive Activity Loss Limitations 9. Trusts: Formation to Termination 10. Charitable Remainder Trusts 11. Charitable Lead Trusts 12. Alternative Use of Grantor Trusts in Transactional Planning 13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust 14. Grantor Trust Rules 15. Foreign Trusts Treated as Grantor Trusts Volume 2 16. Estates: Formation to Termination 17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests 18. Income Tax Aspects of Generation-Skipping Transfers 19. State Taxation of Fiduciaries and Beneficiaries 20. Special Commercial Trusts 21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 22. Foreign Trusts and Estates If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Texas Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:22:48 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Texas Taxes 2014 By www.cch.ca Published On :: Mon, 29 Oct 2012 13:04:24 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 372 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Pennsylvania Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:45:34 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Pennsylvania Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:46:19 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 924 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Ohio Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:42:03 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Ohio Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:40:07 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 384 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to North Carolina Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:25:40 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to North Carolina Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:36:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 696 pages Related Products State Tax Handbook (2014) California Connecticut Florida Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to New York Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:00:40 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products New York Residency and Allocation Audit Handbook (2014) New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to New York Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:12:53 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 624 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to New Jersey Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:56:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to New Jersey Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:59:55 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 312 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Michigan Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:18:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Michigan Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:14:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 440 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Massachusetts Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:04:43 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Massachusetts Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 13:08:00 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 324 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Maryland Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 13:11:11 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 360 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Illinois Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:49:52 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Illinois Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:11:22 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 408 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Florida Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:19:58 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Florida Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:03:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 312 pages Related Products State Tax Handbook (2014) California Connecticut North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Connecticut Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:13:31 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to Connecticut Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:32:21 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 324 pages Related Products State Tax Handbook (2014) California Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to California Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 10:09:39 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Guidebook to California Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 12:38:34 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 784 pages Related Products State Tax Handbook (2014) Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Governmental GAAP Guide, 2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:46:55 GMT Eric S. Berman, CPA Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. I. Basic Governmental Accounting Concepts and Standards 1 Foundation and Overview of Governmental Generally Accepted Accounting Principles 2 Budgetary Accounting and Reporting 3 Basis of Accounting and Measurement Focus 4 Governmental Reporting Entity 5 Terminology and Classification II. Fund Accounting 6 Governmental Funds 7 Proprietary Funds 8 Fiduciary Funds III. Specific Accounting and Reporting Issues 9 Deposits, Investments, and Derivative Instruments 10 Capital Assets 11 Other Assets 12 Long-Term Debt 13 Pension, Postemployment, and Other Employee Benefit Liabilities 14 Leases and Service Concession Arrangements 15 Risk Management, Claims, and Judgments 16 Other Liabilities 17 Revenues: Nonexchange and Exchange Transactions 18 Expenses/Expenditures: Nonexchange and Exchange Transactions 19 Special Assessments IV. Financial Reporting by General-Purpose Governments 20 Comprehensive Annual Financial Report V. Stand-Alone Financial Reporting by Special-Purpose Governments 21 Public Colleges and Universities 22 Pension and Other Postemployment Benefit Plans 23 Public Entity Risk Pools 6" x 9" 920 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Governmental GAAP Guide, 2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 15:26:12 GMT Author: Eric S. Berman, CPA Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements and Interpretations Pertinent AICPA Statements of Position and Auditing and Accounting Guides. This material is restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles. I. Basic Governmental Accounting Concepts and Standards 1. Foundation and Overview of Governmental Generally Accepted Accounting Principles 2. Budgetary Accounting and Reporting 3. Basis of Accounting and Measurement Focus 4. Governmental Reporting Entity 5. Terminology and Classification II. Fund Accounting 6. Governmental Funds 7. Proprietary Funds 8. Fiduciary Funds III. Specific Accounting and Reporting Issues 9. Deposits, Investments, and Derivative Instruments 10. Capital Assets 11. Other Assets 12. Long-Term Debt 13. Pension, Postemployment, and Other Employee Benefit Liabilities 14. Leases and Service Concession Arrangements 15. Risk Management, Claims, and Judgments 16. Other Liabilities 17. Revenues: Nonexchange and Exchange Transactions 18. Expenses/Expenditures: Nonexchange and Exchange Transactions 19. Special Assessments IV. Financial Reporting by General-Purpose Governments 20. Comprehensive Annual Financial Report V.Stand-Alone Financial Reporting by Special-Purpose Governments 21. Public Colleges and Universities 22. Pension and Other Postemployment Benefit Plans 23. Public Entity Risk Pools Accounting Resources on the Web Cross-Reference Index 920 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Governmental GAAP Guide, 2013 (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:17:20 GMT Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond. I. Basic Governmental Accounting Concepts and Standards Foundation and Overview of Governmental Generally Accepted Accounting Principles Budgetary Accounting and Reporting Basis of Accounting and Measurement Focus Governmental Reporting Entity Terminology and Classification II. Fund Accounting 6. Governmental Funds 7. Proprietary Funds 8. Fiduciary Funds III. Specific Accounting and Reporting Issues 9. Deposits, Investments, and Derivative Instruments 10. Capital Assets 11. Other Assets 12. Long-Term Debt 13. Pension, Postemployment, and Other Employee Benefit Liabilities 14. Leases and Service Concession Arrangements 15. Risk Management, Claims, and Judgments 16. Other Liabilities 17. Revenues: Nonexchange and Exchange Transactions 18. Expenses/Expenditures: Nonexchange and Exchange Transactions 19. Special Assessments IV. Financial Reporting by General-Purpose Governments 20. Comprehensive Annual Financial Report V. Stand-Alone Financial Reporting by Special-Purpose Governments 21. Public Colleges and Universities 22. Pension and Other Postemployment Benefit Plans 23. Public Entity Risk Pools If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id GAAS Guide, 2015 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:48:50 GMT Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011, SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards: SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on Auditing Standards—2013) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement neIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id GAAS Guide, 2014 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 15:07:12 GMT Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including: Statements on Auditing Standards (SASs) and AU-C Sections, Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. The 2014 Edition includes coverage of the following: SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards. The sample letters, reports, and checklists found in the text are included on a CD-ROM. They can be customized. AU 200: General Principles and Responsibilities AU 300: Risk Assessment and Response to Assessed Risks AU 500: Audit Evidence AU 600: Using the Work of Others AU 700: Audit Conclusions and Reporting If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id GAAS Guide, 2013 (with CD-ROM) By www.cch.ca Published On :: Fri, 15 Jun 2012 15:31:34 GMT The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all AU sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU 200, AU 230, AU 260, AU 705, AU 720, AU 915, and AU 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, and SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board. As such, SAS-122 supersedes most of the existing auditing standards and recodifies the clarified and converged standards in one place (essentially similar to the design of SAS-1 many years ago). In addition, as part of its efforts, the ASB has issued these new standards using a new codification numbering sequence. We adopt this new numbering sequence in this year’s Guide. The 2013 Edition includes coverage of the following: SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affectIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id GAAP Guide, 2013 (U.S.) By www.cch.ca Published On :: Mon, 24 Sep 2012 15:00:34 GMT CCH's 2013 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. This two-volume set's detailed cross-reference table, index, and useful references to the original GAAP literature help you quickly locate the information you need in the way you are most comfortable with. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—Receivables Chapter 19 ASC 320—Investments—Debt and Equity Securities Chapter 20 ASC 323—Investments—Equity Method & Joint Ventures Chapter 21 ASC 325—Investments—Other Chapter 22 ASC 330—Inventory Chapter 23 ASC 340—Deferred Costs and Other Assets Chapter 24 ASC 350—Intangibles—Goodwill and Other Chapter 25 ASC 360—Property, Plant, and Equipment Chapter 26 ASC 405—Liabilities Chapter 27 ASC 410—Asset Retirement and Environmental Obligations Chapter 28 ASC 420—Exit or Disposal Cost Obligations Chapter 29 ASC 430—Deferred Revenue Chapter 30 ASC 440—Commitments Chapter 31 ASC 450—Contingencies Chapter 32 ASC 460—Guarantees Chapter 33 ASC 470—Debt Chapter 34 ASC 480—Distinguishing Liabilities From Equity Chapter 35 ASC 505—Equity Chapter 36 ASC 605—Revenue Recognition Chapter 37 ASC 705—Cost of Sales and Services Chapter 38 ASC 710—Compensation—General Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits Chapter 40 ASC 715—Compensation—Retirement Benefits Chapter 41 ASC 718—Compensation—Stock Compensation Chapter 42 ASC 720—Other Expenses Chapter 43 ASC 730—Research and Development Chapter 4If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id GAAP Guide (2015) Book or CD (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:35:32 GMT Authors: Jan R. Williams, Ph.D., CPA; Joseph V. Carcello, Ph.D., CPA, CMA, CIA; Terry Neal, CPA; and Judith Weiss, CPA CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105— Generally Accepted Accounting Principles Chapter 2 ASC 205— Presentation of Financial Statements Chapter 3 ASC 210— Balance Sheet Chapter 4 ASC 215— Statement of Shareholder Equity Chapter 5 ASC 220— Comprehensive Income Chapter 6 ASC 225— Income Statement Chapter 7 ASC 230— Statement of Cash Flows Chapter 8 ASC 235— Accounting Policies and Standards Chapter 9 ASC 250— Accounting Changes and Error Corrections Chapter 10 ASC 255— Changing Prices Chapter 11 ASC 260— Earnings Per Share Chapter 12 ASC 270— Interim Reporting Chapter 13 ASC 272— Limited Liability Entities Chapter 14 ASC 274— Personal Financial Statements Chapter 15 ASC 275—If you would like more details about this product, or would like to order a copy online, please click here. Full Article id GAAP Guide (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 12:28:18 GMT CCH's 2014 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—ReceivablesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT Clark Nuber This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. * Real-world examples * Filled-in-forms and checklists * Worksheets * Discussion of unresolved issues * Traps for the unwary Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax Chapter 2 Heading - Items A-M Chapter 3 Part I - Summary Chapter 4 Part II - Signature Block Chapter 5 Part III - Statement of Program Service Accomplishments Chapter 6 Part IV - Checklist of Required Schedules Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance Chapter 8 Part VI- Governance, Management, and Disclosure Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors Chapter 10 Part VIII - Statement of Revenue Chapter 11 Part IX - Statement of Functional Expenses Chapter 12 Part X - Balance Sheet Chapter 13 Part XI - Reconciliation of Net Assets Chapter 14 Part XII - Financial Statements and Reporting Chapter 15 Schedule A - Public Charity Status and Public Support Chapter 16 Schdule B - Schedule of Contributors Chapter 17 Schedule C - Political Campaign and Lobbying Activities Chapter 18 Schedule D - Supplemental Financial Statements Chapter 19 Schedule E - Schools Chapter 20 Schedule F - Statement of Activities Outside the United States Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Chapter 22 Schedule H - Hospitals Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Chapter 24 Schedule J - Compensation Information Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds Chapter 26 Schedule L - Transactions With Interested Persons Chapter 27 Schedule M - Noncash Contributions Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships Practice Aids Index Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article id Form 990 Compliance Guide, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 09:24:49 GMT This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. - Real-world examples - Filled-in-forms and checklists - Worksheets - Discussion of unresolved issues - Traps for the unwary 1. Introduction to Form 990, Return of Organization Exempt From Income Tax 2. Form 990 Heading 3. Part I - Summary 4. Part II - Signature Block 5. Part III - Statement of Program Service Accomplishments 6. Part IV - Checklist of Required Schedules 7. Part V - Statements Regarding Other IRS Filings and Tax Compliance 8. Part VI- Governance, Management, and Disclosure 9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors 10. Part VIII - Statement of Revenue 11. Part IX - Statement of Functional Expenses 12. Part X - Balance Sheet 13. Part XI - Reconciliation of Net Assets 14. Part XII - Financial Statements and Reporting 15. Schedule A - Public Charity Status and Public Support 16. Schedule B - Schedule of Contributors 17. Schedule C - Political Campaign and Lobbying Activities 18. Schedule D - Supplemental Financial Statements 19. Schedule E - Schools 20. Schedule F - Statement of Activities Outside the United States 21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities 22. Schedule H - Hospitals 23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. 24. Schedule J - Compensation Information 25. Schedule K - Supplemental Information on Tax-Exempt Bonds 26. Schedule L - Transactions With Interested Persons 27. Schedule M - Noncash Contributions 28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets 29. Schedule O - Supplemental Information to Form 990 30. Schedule R - Related Organizations and Unrelated Partnerships If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article id Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article id Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT Authors: Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments 1000 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Fiduciary Accounting Answer Book, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:13:36 GMT Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties — UPIA Sections 102 and 103 Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303 Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee — UPIA Section 403 Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments — UPIA Section 409 Liquidating Assets — UPIA Section 410 Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412 Underproductive Property — UPIA Section 413 Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502 Transfers from Income to Principal — UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506 9780808039174 7" x 10" 350 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Full Article id Fiduciary Accounting Answer Book, 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:58:00 GMT The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties - UPIA Sections 101-103 Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303 Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee - UPIA Section 403 Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments - UPIA Section 409 Liquidating Assets - UPIA Section 410 Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412 Underproductive Property - UPIA Section 413 Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502 Transfers from Income to Principal - UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506 Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts Appendix B Text of the Uniform Principal and Income Act 350 pages Related Products Accounting Desk Book – 23rd edition (2014) (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/If you would like more details about this product, or would like to order a copy online, please click here. Full Article id Federal Tax Practitioner’s Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:27:16 GMT Author: Susan Flax Posner Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that present the details in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions <If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..187..372..557..742..927..1112..1297..14821804 1805 18061845» Recent Trending VIDEO: The Great Heights of the Building Arts World Wide Security Goes Green! HID Global Sustainability Practices Incident involving highwall collapse spurs MSHA safety alert Wagner Meters rolls out Rapid RH 4.0 New Emser offering solid as a Rock Viridian Introduces Engineered Reclaimed Hardwood Line Black Friday, Cyber Monday, Travel Tuesday 2024 What’s the “Holiday” in Holiday Beers? Fantastic Holiday Treats (and Where to Find Them) Eight Vinyl Gift Ideas for the Holidays Knives Out: An Extremely Sharp Holiday Gift Guide Zen and the Art of Holiday Pet Sitting Season’s Reelings: Your 2024 Holiday Movie Guide Holidays For Humans Subscribe To Our Newsletter
id GAAP Guide (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 12:28:18 GMT CCH's 2014 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—ReceivablesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT Clark Nuber This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. * Real-world examples * Filled-in-forms and checklists * Worksheets * Discussion of unresolved issues * Traps for the unwary Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax Chapter 2 Heading - Items A-M Chapter 3 Part I - Summary Chapter 4 Part II - Signature Block Chapter 5 Part III - Statement of Program Service Accomplishments Chapter 6 Part IV - Checklist of Required Schedules Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance Chapter 8 Part VI- Governance, Management, and Disclosure Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors Chapter 10 Part VIII - Statement of Revenue Chapter 11 Part IX - Statement of Functional Expenses Chapter 12 Part X - Balance Sheet Chapter 13 Part XI - Reconciliation of Net Assets Chapter 14 Part XII - Financial Statements and Reporting Chapter 15 Schedule A - Public Charity Status and Public Support Chapter 16 Schdule B - Schedule of Contributors Chapter 17 Schedule C - Political Campaign and Lobbying Activities Chapter 18 Schedule D - Supplemental Financial Statements Chapter 19 Schedule E - Schools Chapter 20 Schedule F - Statement of Activities Outside the United States Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Chapter 22 Schedule H - Hospitals Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Chapter 24 Schedule J - Compensation Information Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds Chapter 26 Schedule L - Transactions With Interested Persons Chapter 27 Schedule M - Noncash Contributions Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships Practice Aids Index Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article
id Form 990 Compliance Guide, 2013 By www.cch.ca Published On :: Fri, 22 Mar 2013 09:24:49 GMT This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. - Real-world examples - Filled-in-forms and checklists - Worksheets - Discussion of unresolved issues - Traps for the unwary 1. Introduction to Form 990, Return of Organization Exempt From Income Tax 2. Form 990 Heading 3. Part I - Summary 4. Part II - Signature Block 5. Part III - Statement of Program Service Accomplishments 6. Part IV - Checklist of Required Schedules 7. Part V - Statements Regarding Other IRS Filings and Tax Compliance 8. Part VI- Governance, Management, and Disclosure 9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors 10. Part VIII - Statement of Revenue 11. Part IX - Statement of Functional Expenses 12. Part X - Balance Sheet 13. Part XI - Reconciliation of Net Assets 14. Part XII - Financial Statements and Reporting 15. Schedule A - Public Charity Status and Public Support 16. Schedule B - Schedule of Contributors 17. Schedule C - Political Campaign and Lobbying Activities 18. Schedule D - Supplemental Financial Statements 19. Schedule E - Schools 20. Schedule F - Statement of Activities Outside the United States 21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities 22. Schedule H - Hospitals 23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. 24. Schedule J - Compensation Information 25. Schedule K - Supplemental Information on Tax-Exempt Bonds 26. Schedule L - Transactions With Interested Persons 27. Schedule M - Noncash Contributions 28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets 29. Schedule O - Supplemental Information to Form 990 30. Schedule R - Related Organizations and Unrelated Partnerships If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article
id Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT Authors: Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments 1000 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Fiduciary Accounting Answer Book, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 15:13:36 GMT Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties — UPIA Sections 102 and 103 Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303 Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee — UPIA Section 403 Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments — UPIA Section 409 Liquidating Assets — UPIA Section 410 Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412 Underproductive Property — UPIA Section 413 Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502 Transfers from Income to Principal — UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506 9780808039174 7" x 10" 350 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Full Article
id Fiduciary Accounting Answer Book, 2014 (US) By www.cch.ca Published On :: Mon, 29 Oct 2012 13:58:00 GMT The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: An overview of fiduciary responsibility How situs impacts a will or trust The Uniform Principal & Income Act How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties - UPIA Sections 101-103 Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105 Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202 Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303 Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402 Business and Other Activities Conducted by the Trustee - UPIA Section 403 Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408 Deferred Compensation, Annuities and Similar Payments - UPIA Section 409 Liquidating Assets - UPIA Section 410 Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412 Underproductive Property - UPIA Section 413 Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415 Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502 Transfers from Income to Principal - UPIA Sections 503 and 504 Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506 Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts Appendix B Text of the Uniform Principal and Income Act 350 pages Related Products Accounting Desk Book – 23rd edition (2014) (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/If you would like more details about this product, or would like to order a copy online, please click here. Full Article
id Federal Tax Practitioner’s Guide (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 09:27:16 GMT Author: Susan Flax Posner Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved Six chapters on deductions and exemptions that present the details in clear language Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
