reporting International Accounting/Financial Reporting Standards Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:38:30 GMT 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. Full Article
reporting International Accounting/Financial Reporting Standards Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:01:49 GMT Authors: David Alexander, Professor of Accounting & Finance and Simon Archer Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation 9780808039242 6" x 9" 696 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Full Article
reporting International Accounting/Financial Reporting Standards Guide (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:48:55 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets -Full Article
reporting International Accounting/Financial Reporting Standards Guide (2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:48:17 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related-Party Disclosures - Revenue - Segment Reporting - Share-Based Payment Part III: Industry-Specific Standards - Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation Related Products of Interest - Revenue Recognition Guide (2013) (U.S.) - GAAP Guide, 2013 (U.S.) - GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) - Governmental GAAP Guide, 2013 (U.S.) - Governmental GAAP Practice Manual (2013) (U.S.) - Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.) - Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) - Knowledge-Based Compilations & Reviews, 2013 - Financial Accounting and Reporting, 2012 - GAAP Financial Statement DisclosuIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Full Article
reporting Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:27:20 GMT Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity InstrumentsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:29:08 GMT Authors: Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments 1000 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Financial Accounting and Reporting, 2012 By www.cch.ca Published On :: Fri, 15 Jun 2012 11:59:47 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Financial Accounting and Reporting (2014) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 13:23:15 GMT 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/If you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording. The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135. Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property. The webinar archive will include the following topics: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article
reporting Reporting the unreported: the reliability and comparability of the literature on organic solvent nanofiltration By feeds.rsc.org Published On :: Green Chem., 2020, Accepted ManuscriptDOI: 10.1039/D0GC00775G, PerspectiveHai Anh Le Phuong, Christopher F Blanford, Gyorgy SzekelyOrganic solvent nanofiltration (OSN) is an energy-efficient separation technique that has the potential to improve environmental sustainability in many industrial sectors, including food processing, biorefineries, and in the production of...The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
reporting Delhi Confidential: Reporting Digitally By indianexpress.com Published On :: Thu, 23 Apr 2020 18:31:13 +0000 Full Article Delhi Confidential
reporting Lucknow: Hotel in Lalitpur sealed for not reporting about Iranians’ stay By indianexpress.com Published On :: Wed, 25 Mar 2020 00:37:15 +0000 Full Article Cities Lucknow
reporting ‘Take action against healthcare staff not reporting to work’: BMC to private hospitals By indianexpress.com Published On :: Fri, 01 May 2020 21:09:42 +0000 Full Article Cities Mumbai
