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

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Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA

A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States.

Each case:

1. lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations;
2. provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure;
3. is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and
4. includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.

350 pages

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Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,,
Lester E. Heitger, CPA,,
G. Stevenson Smith

This book is a complete and readily teachable text on today's most timely accounting topics. It 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.

This book 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 6th 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.

CONTENTS:

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.
Chapter 11 — Litigation Support in Special Situations.
Chapter 12 — Computing Economic Damages.

PART FOUR: CYBERCRIME

Chapter 13 — Computer Forensics: A Brief Introduction.
Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal.
Chapter 15 — Cybercrime Management: Legal Issues.
Chapter 16 — Cybercrime Management: Loss Valuations.

PART FIVE: BUSINESS VALUATIONS

Chapter 17 — Business Valuation.

PART SIX: FOREN

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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

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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


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Authors: Dr. L. Murphy Smith, CPA,  Dr. Katherine T. Smith  Shannon Knight Deer, CPA

Especially designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1 The Accounting Information System and Financial Statements
Chapter 2 The Financial Statements
Chapter 3 Accounting Transaction Processing
Chapter 4 Measuring Profitability and Financial Position on the Financial Statements
Chapter 5 Cash, Internal Control, and Ethics
Chapter 6 Accounts and Notes Receivable
Chapter 7 Accounting for the Merchandising Firm
Chapter 8 Plant Assets, Intangibles, and Long-Term Investments
Chapter 9 Liabilities
Chapter 10 Accounting for the Corporation
Chapter 11 More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12 The Statement of Cash Flows
Chapter 13 Financial Statement Analysis
Chapter 14 Accounting for Global Commerce

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Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA

Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology.

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1:     The Accounting Information System
Chapter 2:     The Financial Statements
Chapter 3:     Accounting Transaction Processing
Chapter 4:     Measuring Profitability and Financial Position on the Financial Statements
Chapter 5:     Cash, Internal Control, and Ethics
Chapter 6:     Accounts and Notes Receivable
Chapter 7:     Accounting for the Merchandising Firm
Chapter 8:     Plant Assets, Intangibles, and Long-Term Investments
Chapter 9:     Liabilities
Chapter 10:   Accounting for the Corporation
Chapter 11:   More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12:   The Statement of Cash Flows
Chapter 13:   Financial Statement Analysis
Chapter 14:   Accounting for Global Commerce

9780808037873    8-1/

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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

1. Overview of Basic Fiduciary Concepts
2. Trust Situs
3. Overview of Fiduciary Accounting
4. Definitions and Fiduciary Duties — UPIA Sections 102 and 103
5. Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105
6. Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202
7. Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303
8. Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402
9. Business and Other Activities Conducted by the Trustee — UPIA Section 403
10. Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408
11. Deferred Compensation, Annuities and Similar Payments — UPIA Section 409
12. Liquidating Assets — UPIA Section 410
13. Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412
14. Underproductive Property — UPIA Section 413
15. Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415
16. Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502
17. Transfers from Income to Principal — UPIA Sections 503 and 504
18. Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506