accounting

Detecting accounting fraud before it's too late [electronic resource] / Oriol Amat

Amat, Oriol, author




accounting

Employee benefits design and planning [electronic resource] : a guide to understanding accounting, finance, and tax implications / Bashker D. Biswas

Biswas, Bashker, 1944- author




accounting

Financial accounting [electronic resource] / P. C. Tulsian

Tulsian, P. C., author




accounting

Financial accounting [electronic resource] / Jerry J. Weygandt, PhD, CPA, University of Wisconsin-Madison, Madison, Wisconsin, Paul D. Kimmel, PhD, CPA, University of Wisconsin-Milwaukee, Milwauk, Wisconsin, Donald E. Kieso, PhD, CPA, Northern Illinois Un

Weygandt, Jerry J




accounting

Financial accounting for dummies [electronic resource] / by Maire Loughran, CPA

Loughran, Maire, author




accounting

Financial accounting for management [electronic resource] : an analytical perspective / Ambrish Gupta

Gupta, Ambrish, author




accounting

Financial accounting for management [electronic resource] : an analytical perspective / Ambrish Gupta

Gupta, Ambrish, author




accounting

Financial accounting for managers [electronic resource] / Sanjay Dhamija

Dhamija, Sanjay, author




accounting

Financial accounting [electronic resource] : IFRS edition / Jerry J. Weygandt PhD, CPA, University of Wisconsin--Madison, Madison, Wisconsin, Paul D. Kimmel, PhD, CPA, University of Wisconsin--Milwaukee, Milwaukee, Wisconsin, Donald E. Kieso, PhD, CPA, No

Weygandt, Jerry J




accounting

Financial and accounting guide for not-for-profit organizations [electronic resource] / John H. McCarthy, Nancy E. Shelmon, John A. Mattie

McCarthy, John H




accounting

Implementing Oracle Fusion general ledger and Oracle Fusion accounting hub [electronic resource] / Anil Passi, Nivas Ramanathan, Vladimir Ajvaz

Passi, Anil, author




accounting

International financial reporting standards (IFRSs) 2004 [electronic resource] : including International accounting standards (IASs) and interpretations as at 31 March 2004




accounting

Managerial accounting [electronic resource] / Charles E. Davis, Elizabeth Davis

Davis, Charles E. (Charles Elliot)




accounting

The Portable MBA in finance and accounting [electronic resource] / edited by Theodore Grossman and John Leslie Livingstone




accounting

Private equity accounting, investor reporting, and beyond [electronic resource] / Mariya Stefanova with Yasir Aziz, Stephanie Coxon, Graeme Faulds, David L. Larsen, Ramon Louw, Roland Mills, Henry Todd

Stefanova, Mariya, author




accounting

Project management accounting [electronic resource] : budgeting, tracking, and reporting costs and profitability / Kevin R. Callahan, Gary S. Stetz, Lynne M. Brooks

Callahan, Kevin R




accounting

Project management accounting [electronic resource] : budgeting, tracking, and reporting costs and profitability / Kevin R. Callahan, Gary S. Stetz, Lynne M. Brooks

Callahan, Kevin R., author




accounting

Statistical techniques for forensic accounting [electronic resource] : understanding the theory and application of data analysis / Saurav K. Dutta

Dutta, Saurav K., 1963- author




accounting

Wiley CPAexcel exam review 2014 study guide [electronic resource] : financial accounting and reporting / O. Ray Whittington

Whittington, Ray, 1948- author




accounting

Wiley GAAP 2013 [electronic resource] : interpretation and application of generally accepted accounting principles / Joanne M. Flood

Flood, Joanne M., author




accounting

Wiley GAAP 2016 [electronic resource] : interpretation and application of generally accepted accounting principles / Joanne M. Flood

Flood, Joanne M., author




accounting

Wiley GAAP 2018 [electronic resource] : interpretation and application of generally accepted accounting principles / Joanne M. Flood

Flood, Joanne M., author




accounting

Wiley not-for-profit GAAP 2014 [electronic resource] : interpretation and application of generally accepted accounting principles for not-for-profit organizations / Richard F. Larkin, Marie DiTommaso

Larkin, Richard F., author




accounting

Wiley not-for-profit GAAP 2017 [electronic resource] : interpretation and application of generally accepted accounting principles for not-for-profit organizations / Richard F. Larkin, Marie DiTommaso

Larkin, Richard F., author




accounting

Corporate accounting in Australia / Ron Dagwell, Graeme Wines, Cecilia Lambert ; contributing author, Jim Psaros

Dagwell, Ron, author




accounting

Wiley CPAexcel Exam Review July 2020 Study Guide: Financial Accounting and Reporting


Read More...




accounting

The effect of multidimensional information presentation on the effectiveness and efficiency of a spatial accounting judgment




accounting

Accounting Units of the National Water Data Network




accounting

Comparative international accounting

Title: Comparative international accounting [electronic resource] / Christopher Nobes and Robert B. Parker.
Author: Nobes, Christopher, author.
Imprint: Harlow, England : Pearson, [2020]";"©2020
Shelfmark: Ebook Central
Subjects: Comparative accounting.




accounting

Competency-based accounting education, training, and certification: an implementation guide / Alfred Borgonovo, Brian Friedrich, and Michael Wells

Online Resource




accounting

Nudging in management accounting: assessment of the relevance of nudging in the corporate context / Susanne Rauscher, Annika Zielke

Online Resource




accounting

Financial Accounting: An IFRS Perspective in Romania.

Online Resource




accounting

Practical lean accounting: a proven system for measuring and managing the lean enterprise, second edition / Brian Maskell, Bruce Baggaley, Larry Grasso

Online Resource




accounting

Investment decisions and the logic of valuation: linking finance, accounting, and engineering / Carlo Alberto Magni

Online Resource




accounting

Financial sustainability of public sector entities: the relevance of accounting frameworks / Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi, editors

Online Resource




accounting

Forensic and Investigative Accounting (4th Edition

CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. 

The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.  

Learning Aids:

  • Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors.
  • CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.

Table of Contents

PART ONE: THE FIELD AND PRACTICE OF FORENSIC

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accounting

Manual of Accounting PWC – IFRS 2011 (3 books

PricewaterhouseCoopers' Manual of Accounting – IFRS 2011 provides practical guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

The Manual contains:

  • Straight forward explanations on how to prepare financial statements in accordance with IFRS
  • Insights based on PwC's IFRS experience around the world, with input from over 100 members of the Global Accounting Consulting Services authoring team
  • Updated practical worked examples and extracts from company reports as well as model IFRS financial statements, which help to illustrate the explanations.

Key updates include:

  • Guidance on new standards and IFRICs issued since September 2009 including:
    • Amendment to IFRS 1 on IFRS 7 exemption
    • 2010 Annual improvements
    • Amendment to IFRIC 14, 'Pre-payments of a minimum funding requirement
  • Updated references to IAS 27 and IFRS 3
  • A new chapter on related party disclosures under IAS 24 (revised)
  • Latest PwC views and interpretations

The 2011 set includes:



accounting

International Financial/Accounting Reporting Standards Guide 2011

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information. 

The International Accounting/Financial Reporting Standards Guide 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. 

Material in the International Accounting/Financial Reporting Standards Guide can be easily located several ways:  the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Table of Contents directs you to a specific topic area; and the Index provides a quick page reference.

The 2011 International Accounting/Financial Reporting Standards Guide includes the following topics:

  • 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

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




accounting

Accounting Research Manager - ARM

Accounting Research Manager is a comprehensive financial reporting knowledge base that provides materials designed to help solve your most pressing issues. Updated daily, it is the most timely, complete, interpretive, and objective resource for your financial reporting needs. Discover how it can answer your specific issues through our various modules and access IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB content in one searchable database.

Accounting Research Manager provides one-stop access to U.S. and international authoritative and proposal stage literature with direct links to CCH interpretations and guidance. Other research tools simply summarize the authoritative literature, leaving you the time-consuming task of deciphering often-complex information. It provides the explanations that give you the clearest possible picture, and interpretive guidance written by experts in the field helps you understand and comply with rapidly changing accounting, auditing, governmental, and SEC standards.

Benefits include:

  • Reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results
  • Find insightful interpretations on U.S. GAAP, GAAS and SEC rules
  • Keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. Subscribers receive an e-mail newsletter highlighting the key developments of the week. It provides links to IASB (including IFRS), FASB, AICPA, SEC, EITF, PCAOB, IIA, COSO, GASB, GAO, and OMB authoritative and proposal-stage literature, plus insightful guidance from financial reporting experts

Modules Available
Register here for a free trial of all modules for 14 days.



accounting

Forensic and Investigative Accounting (5th Edition)

Available: July 2011

Author: D. Larry Crumbley, CPA, CFD, Cr.FA

CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants-external, internal, forensic consultants, and corporate accountants-must possess this knowledge base and develop these techniques.

CONTENTS:
Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together.

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING
Chapter 1 - Introduction to Forensic and Investigative Accounting

Chapter 2 - Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME
Chapter 3 - Fraudulent Financial Reporting

Chapter 4 - Detecting Fraud in Financial Reporting.

Chapter 5 - Employee Fraud: The Misappropriation of Assets.

Chapter 6 - Indirect Methods of Reconstructing Income.

Chapter 7 - Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT
Chapter 8 - Litigation Services Provided by Accountants

Chapter 9 - Proper Evidence Management.

Chapter 10 - Commercial Damages.

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




accounting

Tax Accounting in Mergers and Acquisitions 2011 (M&A - U.S.)

Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

  1. Decide if the transaction should be taxable or nontaxable.
  2. Structure the deal for the best results-stock or asset acquisition.
  3. Achieve desired business objectives.
This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.

Chapter 1       Taxable and Tax-Free Acquisitions
Chapter 2       Basic Concepts in Deductibility and Capitalization
Chapter 3       Accounting for Restructuring Transactions under Code §351, 338, 381, 721, and 1001
Chapter 4       Treatment of Contingent Liabilities
Chapter 5       Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6       Final Capitalization Regulations
Chapter 7       Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8       Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9       Amortization of Intangibles under Code §197
Chapter 10     Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11     Consolidated Return Tax Accounting Issues
Chapter 12     Tax Accounting Issues in Bankruptcies and Work-outs

Related Books:



accounting

International Accounting/Financial Reporting Standards Guide (2012)

Available: November 2011

This book 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.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

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  

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




accounting

Accounting Desk Book (2012) (U.S.)

Available: December 2011

The 2012 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

The 2012 Edition of the Accounting Desk Book covers the following topics:

FINANCIAL REPORTING

- Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
- Chapter 2: Revenue and Expenses
- Chapter 3: Stockholders' Equity
- Chapter 4: Statement of Cash Flows
- Chapter 5: Segment Reporting

STANDARDS

- Chapter 6: Actions of the Financial Accounting Standards Board
- Chapter 7: Consolidation of Variable Interest Entities
- Chapter 8: Governmental Accounting
- Chapter 9: Governmental Fund Accounting
- Chapter 10: Not-for-Profit or Exempt Organizations
- Chapter 11: International Standards: Accounting
- Chapter 12: International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES

- Chapter 13: Cost Accounting
- Chapter 14: Budgeting for Profit Planning and Budgetary Control
- Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
- Chapter 16: Auditor Independence and the Audit Committee
- Chapter 17: Taxpayer Rights

NICHE TOPICS

- Chapter 18: Practice Before the IRS and the Power of Attorney
- Chapter 19: Internet Accounting
- Chapter 20: E-Commerce and E-Communication
- Chapter 21: Insurance Accounting

- Chapter 22: Expert Witness

- Chapter 23: Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT

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accounting

CCH Accounting for Income Taxes,, 2011 Edition

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

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

Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin.  

Publication Date

07/15/2010

Content and Topics

  • Preface
  • About The Authors

SECTION I: INTERPRETATIONS

  • Paragraphs 1–2: Introduction
  • Paragraphs 3–5: Scope
  • Paragraphs 6–15: Objectives And Basic Principles
  • Temporary Differences
  • Paragraphs 16–34: Recognition And Measurement
  • Annual Computation Of Deferred Tax Liabilities And Assets
  • A Change In Valuation Allowance
  • An Enacted Change In Tax Laws Or Rates
  • A Change In The Tax Status Of An Enterprise
  • Regulated Enterprises
  • Business Combinations
  • Opinion 23 And U.S. Steamship Enterprise
  • Temporary Differences
  • Paragraphs 35–39: Intraperiod Tax Allocation
  • Certain Quasi Reorganizations
  • Paragraph 40: Separate Financial Statements Of A Subsidiary
  • Paragraphs 41–42: Financial Statement Presentation
  • Paragraphs 43–49: Financial Statement Disclosure
  • Paragraphs 50–59: Effective Date And Transition
  • Prior Business Combinations
  • If you would like more details about this product, or would like to order a copy online, please click here.




accounting

CCH Accounting for Income Taxes, 2012 Edition

Available: June 2011

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

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

Related Books:

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accounting

Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite

About the CCH Accountants' Suite

Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals.

This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity.

Make the move to the paperless office today!
  CCH Accountants' Suite Brochure

Select a suite application to learn more about what the product can do for you and your firm:


accounting

Tax Accounting in Mergers and Acquisitions, 2014 Edition (U.S.)

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results–stock or asset acquisition.
3. Achieve desired business objectives.

Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs

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




accounting

Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.)

Author: Glenn R. Carrington

Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

  1. Decide if the transaction should be taxable or nontaxable.
  2. Structure the deal for the best results–stock or asset acquisition.
  3. Achieve desired business objectives.
Chapter 1 Taxable and Tax-Free Acquisitions
Chapter 2 Basic Concepts in Deductibility and Capitalization
Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001
Chapter 4 Treatment of Contingent Liabilities
Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6 Final Capitalization Regulations
Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9 Amortization of Intangibles under Code §197
Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11 Consolidated Return Tax Accounting Issues
Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs


9780808039327   7" x 10"    1,090 pages

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

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accounting

International Accounting/Financial Reporting Standards Guide (2015)

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

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GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)
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Full Article


accounting

International Accounting/Financial Reporting Standards Guide (2014)

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