The plant is one of the company's three units that were served a warning letter in November 2015 for not following the prescribed operational and manufacturing quality standards

The incident took place even as state Director General of Police DG Sawang was inspecting the vapour leak spot and talking to the management on the measures taken to restore normalcy.

The Madras High Court has ordered all State-run Tasmac liquor shops to be shut down till lockdown on May 17. However, online sales and home delivery h

The Tamil Nadu government moved the Supreme Court challenging a Madras High Court order for closure of state-run liquor outlets on Saturday on the gro

Online Resource

Dodecahedral ‘silicages’ could carry drugs or diagnostic agents

Available: November 2011

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book.        

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

Available: September 2011

Author: George Georgiades, CPA

The 2011-2012 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, and then modify it as necessary. Also included is a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification as well as references to pre-Codification FASB literature. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

 

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

The features and functionality you need to simplify the complex process of preparing financial statements.

Save valuable time by locating the right disclosure requirements quickly with the IFRS Interactive Disclosure Checklist. This software is loaded with features that simplify the complex process of preparing financial statements. Just by answering some simple questions, you’ll be able to quickly locate the right disclosure requirements plus you’ll have access to line-by-line disclosure guidance, ensuring disclosures are complete and accurate.

Consistent with the International Financial Reporting Standards

This software is organized by accounting topic consistent with the International Financial Reporting Standards and can be used on its own or linked to the Standards content in your CCH IFRS research subscription for additional guidance on the scope and interpretation. The completed checklist can be placed in annual or quarterly workpapers to provide support for review and compliance procedures.

• Tailor each checklist to ensure that only relevant questions are asked, and customize which questions you want to print.
• Roll forward checklists from prior periods; log and highlight preparer comments.
• Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.
• With regular updates, you’ll stay current and see what has changed between updates.

IFRS Interactive Disclosure Checklist is the optimal tool to ensure your disclosures are complete and accurate:

Customizable — Tailor each checklist to ensure that only relevant questions are asked. You can even customize which questions you want to print.

Time saving features — Roll forward checklists from prior periods, keeping only the information you want; log and highlight preparer comments.

Uncomplicated navigation — Find what you need using checklist filters, dynamic contents window and ‘find’ feature.

Interactive — Save valuable time by locating the right disclosure requirements quickly. You’ll get line-by-line disclosure guidance and forms can be filled in on-screen or printed out.

Helpful tools — Problem answers and disclosures are tracked automatically; on-screen guidance and tips will help you prepare statements with confidence.

Integration — Use checklists alongside CCH’s IFRS for Canada research content to meet all your IFRS information needs. Integrate the checklist tool into your internal control processes for a seamless workflow..

Updated regularly — Stay current and easily see what changed between updates.

IFRS Inte

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

Full Article

Author: Paul A. Mackey, CPA

SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants.

The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement.

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.

The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book:

1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
3. MD&A Disclosures Checklist. This checklist outlines SEC disclosures required in MD&A that are included in 1933 and 1934 domestic filings.

PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
- General Disclosures
- Cash
- Accounts and Notes Receivable
- Financial Instruments
- Inventory
- Other Investments
- Fixed Assets, Repairs and Maintenance, and Depreciation
- Intangible Assets and Amortization
- Accounts and Notes Payable
- Debt and Guarantors of Debt
- Leases
- Income Taxes
- Common Stock, Preferred Stock, and Noncontrolling Interests
- Revenue Recognition
- Share-Based Payment
- Pension Plans, Other Postretirement Plans, and ESO

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

Author: Ronald G. Pippin, CPA

A practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis, and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in SEC 1933 or 1934 Act filings. It can be used to prepare and review the financial statement disclosures of non-small business, domestic registrants.
 
The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?"  If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. 

Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume.  The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures.  

The CD contains three checklists covering the same disclosure questions and requirements in the book:

1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1934 and 1933 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial companies is organized by accounting topic.
2. SEC Disclosures Checklist Mandated by the Sarbanes-Oxley Act of 2002. This checklist outlines the certification, disclosure, and reporting requirements resulting from the SEC rules mandated by the Sarbanes-Oxley Act of 2002.
3. MD&A Disclosures Checklist. This checklist outlines the required SEC disclosures from MD&A included in 1934 and 1933 domestic filings.

CONTENTS:
PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES
- General Disclosures
- Cash
- Accounts and Notes Receivable
- Inventory
- Other Investments
- Fixed Assets, Repairs and Maintenance, and Depreciation
- Intangible Assets and Amortization
- Accounts and Notes Payable
- Debt and Guarantors of Debt
- Leases
- Income Taxes
- Common and Preferred Stock and Noncontrolling Interests
- Revenue Recognition
- Share-Based Payment
- Pension Plans, Other Postretirement Plans, and ESOPs
- Bankruptcy
- Business Combinations
- Quasi-Reorganizations
- Subsidiary's or Division's Separate Financial Statemen

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

The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders.

The third edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of management’s discussion and analysis (MD&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications.

Critical areas analyzed include:

• Disclosure requirements and anti-fraud provisions
• The duty to disclose
• Dissemination
• Issues involving materiality
• Disclosure of bad news
• Negotiations
• Dealing with analysts
• And much more!

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

 Author: George Georgiades, CPA,

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. Examples of Financial Statement Disclosures.

The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

Part I General Principles
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resou

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

Full Article

George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements.

6" x 9"     848 pages


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

Author: George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

• Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
• Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
• Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
• Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

Also included is a financial statement disclosures checklist.

• Part 1 General Principles (Topic Codes 100s)
• Part 2 Presentation (Topic Codes 200s)
• Part 3 Assets  (Topic Codes 300s)
• Part 4 Liabilities (Topic Codes 400s)
• Part 5 Equity (Topic Codes 500s)
• Part 6 Revenue (Topic Codes 600s)
• Part 7 Expenses (Topic Codes 700s)
• Part 8 Broad Transactions (Topic Codes 800s)
• Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. Examples of Financial Statement Disclosures

 The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

CONTENTS:

Part I General Principles  
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resources on the Web  
Cross-Reference to Original Pronouncements    
Index  
CD-ROM Instructions  

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

Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport

Stressing that their lives were ruined completely, the protestors even put two dead bodies in front of the building.