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

 

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Available: October 2011

The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards.

Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts:

1. What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities.
2. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format.
3. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports.

Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.

The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information).

The 2012 edition is current through the following pronouncements:

- SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information)

- SSAE-17 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 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.

Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASs

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No longer available

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Last Supplement Updated*: April 2014

Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes.

Its exhaustive contents include:

• Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems.
• The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement).
• A section on the European Patent System, describing the European Patent Convention and its implementing regulations.

View a sample chapter

Information is given, inter alia, with respect to the following:
 
Patents:

• Kinds of Patents available
• Duration of protection
• Who may apply
• What may be patented
• Novelty requirements
• Filing, examination and granting procedure
• Requirements for filing application
• Priority
• Annuities and other fees
• Working requirements
• Compulsory licenses
• Rights of prior use
• Restoration
• Infringement
• Assignment
• Licenses
• Marking

 
Trademarks:

• Duration of protection
• Legal effect
• Who may apply
• What can be registered as a mark
• What is excluded from registration
• Filing, examination and registration procedure
• Requirements for registration
• Requirements for renewal
• Assignment
• Licenses
• Infringement
• Fees
• Service marks
• Collective marks
• Certification marks
• Marking
• Use requirements
• Protection of well-known marks
• Cancellation
• Invalidation
• Classification

 Designs:

• What can be protected
• Duration and renewal
• Who may apply
• Novelty requirements
• Procedure
• Requirements for filing application
• Annuities (if any)

 Features:

• Truly global covering nearly 200 countries
• Fast and full access to essential primary

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  Full Article
  
  

Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice.

With Kluwer IP Law Online, you can access all three modules:

1. MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. 
2. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe.
3. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary.

Features & Benefits:
- Exclusive content provided by award-winning law firms and highly esteemed authors
- Save time on research with a single resource
- Overview of recently added materials
- User Manual and customized training sessions available
- Availability of MARC Records
- Time Saving Practice Tools like Smart Charts
- Sign up and access archives
- Search across external resources such as the EPO and WIPO
- Current awareness: News Alerts, Patent Blog and Copyright Blog

View a free demo OR Download the brochure

POWERFUL
This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions.

CONVENIENT
Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere.

AUTHORITATIVE
Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals.

“Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.”
Wouter Pors, Head of IP, Bird & Bird The Netherlands

ORDER THE BROWN BOOK IN PRINT

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

Author: Eric S. Berman, CPA

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR.

Governmental Funds

• The General Fund
• Special Revenue Funds
• Capital Project Funds
• Debt Service Funds
• Permanent Funds

Proprietary Funds

• Enterprise Funds
• Internal Service Funds

Fiduciary Funds

• Pension (and Other Employee Benefits) Trust Funds
• Private-Purpose Trust Funds
• Investment Trust Funds and Individual Investment Accounts
• Agency Funds

The Consolidation and Conversion Process

• Developing Information for Fund Financial Statements
If you would like more details about this product, or would like to order a copy online, please click here.


Full Article

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.

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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U.S. Master GAAP Guide (2015)
Accounting Research Manager - ARM
International Accounting/F

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  

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Available: April 2012

Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.


Related books:

• Federal Taxation: Basic Principles (2013) (U.S.)
• Federal Taxation: Comprehensive Topics (2013) (U.S.)
• Principles of Business Taxation (2013) (U.S.)

 

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

Designed to enhance learning and improve comprehension for students of federal tax. Clear and concise summaries along with hundreds of review questions and answers help students understand the complexities of today's tax laws. Designed as an extra aid for students using CCH's industry-leading tax textbooks, the Study Manual highlights and reinforces the key tax concepts presented in: CCH's Federal Taxation: Comprehensive Topics, CCH's Federal Taxation: Basic Principles and CCH's Principles of Business Taxation.

The CCH Federal Tax Study Manual provides students with an approach that combines self-study with programmed learning.  Throughout the Study Manual, main concepts are presented in a concise yet thorough fashion, allowing students to focus on and apply pertinent information. Chapter-by-chapter summaries and easy-to-read outlines highlight the in-depth textbook explanations. Objective questions and problems (with solutions provided) are structured to help students master, apply and later review materials presented in each chapter.

Related Products

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.)
Federal Tax Practitioner’s Guide (2015) (U.S.)
Federal Taxation Practice and Procedure (11th Edition) (US)
Federal Taxation: Basic Principles (2014)
Principles of Business Taxation (2014) (U.S.)

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

The Alternative Dispute Resolution Practice Manual has been carefully compiled to give you everything you need to speed up the resolution of disputes in the following practice areas:

• Commercial Law
• Insurance Law
• Environmental Law
• Family Law
• School Mediation
• Employment and Labour Law
• Landlord and Tenant Law

Key topics include:

• Dispute Resolution Spectrum
• Arbitration
• Mediation
• Mini-trials
• Negotiation
• Liability of ADR Neutrals
• Court-annexed ADR
• Preparing for and Attending Mediation
• ADR in the Workplace

The manual also provides checklists, legislation, rules of various arbitration and mediation organizations, selected international material, a directory of dispute resolution centers and services, as well as sample agreements, clauses and practical “how to” advice. Included with your subscription is the quarterly newsletter, ADR Forum.

Number of Volumes: 2

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Online Resource

Rotch Library - NA2000.E97 2019

Is your business eligible for government assistance? Thousands of companies receive help from the federal government, the provinces, and territories every year. Government Assistance Manual can help you do the same. It outlines the scope and type of assistance available, eligibility requirements, and tax incentive information. It also includes the full texts of relevant federal government bulletins and circulars. It covers federal, provincial, and territorial government assistance programs for Canadian businesses and provides contacts for further information.

Features include:

• Key comments on how to make use of assistance incentives under the Income Tax Act
• Commentary on tax incentives
• Reprints of Interpretation Bulletins and Information Circulars
• Federal assistance programs – General and specific
• Provincial assistance programs – All ten provinces and three territories
• Names and addresses of government agencies
• Press releases of new developments in government assistance that could benefit your organization

Updated quarterly.

Related Products

• Canadian Business Management Manual and Government Assistance Manual – COMBO
• Canadian Business Management Manual
• Management Matters

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In response to many requests from subscribers, we have created this value-packed combo. Both are widely regarded as essential publications for all organizations. Canadian Business Management Manual provides practical guidance and information for business managers covering a wide range of key topics. Government Assistance Manual offers comprehensive guidance to hundreds of federal and provincial government assistance programs for Canadian business.

Includes monthly newsletter, Management Matters.

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Just about every area that can affect a business is covered in this practical information source. Designed for business managers, Canadian Business Management Manual will be helpful to anyone who is responsible for managing a large or small organization or a particular area of a business. It gives you easy-to-read information on a wide range of business and human resources issues, along with examples, checklists, and procedures.

Topics covered:

• Facts and figures (CPI and Lending Rates)
• Start-ups
• Planning
• Financing and Finance
• Insurance
• Marketing
• Intellectual Property
• E-Commerce
• Commercial Law
• Director and Officer Liability/Corporate Governance
• Franchising
• Environmental Management
• Business Failure – Written by Frank Bennett
• Human Resource Quick Facts
• Statutory Deductions and Remittances
• Labour Standards
• Human Rights
• Privacy
• Workplace Health & Safety
• Workers' Compensation
• Taxation Quick Facts
• Income Tax
• Sales Tax
• Capital Taxes
• New Developments

Includes monthly newsletter, Management Matters.

Related Products

• Canadian Business Management Manual and Government Assistance Manual – COMBO
• Government Assistance Manual

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FOR HUMAN RESOURCE MANAGEMENT ASSOCIATION OF MANITOBA (HRMAM) MEMBERS ONLY The Ultimate HR Manual - Western Edition (Manitoba), the "how-to" resource for HR professionals in Western Canada, will be available September 2008, officially endorsed by HRMAM. HERE'S WHY THIS HR MANUAL IS DIFFERENT FROM THE REST.

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