Accountants' Handbook, Volume 1: Financial Accounting and General TopicsD. R. Carmichael, O. Ray Whittington, Lynford Graham This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. |
Contents
Volume One Eleventh Edition Chapter 2 THE FRAMEWORK OF FINANCIAL ACCOUNTING CONCEPTS AND STANDARDS | 1 |
Volume One Eleventh Edition Chapter 3 SECURITIES AND EXCHANGE COMMISSION REPORTING REQUIREMENTS | 1 |
Volume One Eleventh Edition Chapter 4 INTRODUCTION TO INTERNAL CONTROL ASSESSMENT AND REPORTING | 71 |
Volume One Eleventh Edition Chapter 5 PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD | 87 |
Volume One Eleventh Edition Chapter 6 EARNINGS MANAGEMENT | 97 |
Volume One Eleventh Edition Chapter 7 FORGETTING OUR DUTIES TO THE USERS OF FINANCIAL REPORTS THE LESSON OF ENRON | 103 |
Volume One Eleventh Edition Chapter 8 MANAGEMENT DISCUSSION AND ANALYSIS | 107 |
Volume One Eleventh Edition Chapter 9 GLOBAL ACCOUNTING AND AUDITING | 127 |
Volume One Eleventh Edition Chapter 17 PRICECHANGE REPORTING | 47 |
Volume One Eleventh Edition Chapter 18 CASH TRANSFERS OF FINANCIAL ASSETS LOANS AND INVESTMENTS | 1 |
Volume One Eleventh Edition Chapter 19 REVENUES AND RECEIVABLES | 1 |
Volume One Eleventh Edition Chapter 20 INVENTORY | 1 |
Volume One Eleventh Edition Chapter 21 PROPERTY PLANT EQUIPMENT AND DEPRECIATION | 1 |
Volume One Eleventh Edition Chapter 22 GOODWILL AND OTHER INTANGIBLE ASSETS | 1 |
Volume One Eleventh Edition Chapter 23 LEASES | 33 |
Volume One Eleventh Edition Chapter 24 ACCOUNTING FOR INCOME TAXES | 1 |
Volume One Eleventh Edition Chapter 10 FINANCIAL STATEMENTS FORM AND CONTENT | 147 |
Volume One Eleventh Edition Chapter 11 INCOME STATEMENT PRESENTATION AND EARNINGS PER SHARE | 1 |
Volume One Eleventh Edition Chapter 12 ACCOUNTING FOR BUSINESS COMBINATIONS | 1 |
Volume One Eleventh Edition Chapter 13 CONSOLIDATION TRANSLATION AND THE EQUITY METHOD | 1 |
Volume One Eleventh Edition Chapter 14 STATEMENT OF CASH FLOWS | 1 |
Volume One Eleventh Edition Chapter 15 INTERIM FINANCIAL STATEMENTS | 35 |
Volume One Eleventh Edition Chapter 16 ANALYZING FINANCIAL STATEMENTS | 1 |
Volume One Eleventh Edition Chapter 25 LIABILITIES | 1 |
Volume One Eleventh Edition Chapter 26 DERIVATIVES AND HEDGE ACCOUNTING | 1 |
Volume One Eleventh Edition Chapter 27 SHAREHOLDERS EQUITY | 1 |
Volume One Eleventh Edition Chapter 28 AUDITING STANDARDS AND AUDIT REPORTS FOR NONPUBLIC COMPANIES | 1 |
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Other editions - View all
Accountants' Handbook, Financial Accounting and General Topics D. R. Carmichael,O. Ray Whittington,Lynford Graham No preview available - 2007 |
Common terms and phrases
accepted accounting principles accounting principles acquired acquisition activities adjustments AICPA allocation amortized APB Opinion apply assets and liabilities audit auditors balance sheet business combination business enterprises capital cash flows changes Committee company’s comprehensive income Concepts Statement consolidated costs debt depreciation determine diluted EPS disclosed disclosure discussed earnings economic effect EITF Issue entity entity’s equity method estimated example exchange expense fair value FASB FASB Statement filed Financial Accounting Financial Accounting Standards financial reporting financial statements future GAAP guidance income statement income taxes incurred intangible assets interest interim internal control inventory investment investors LIFO loans losses management’s material MD&A measurement Norwalk paragraph PCAOB percent period procedures purchase received recognized registrant registrant’s results of operations revenue recognition Sarbanes-Oxley Act securities SFAS significant specific statement of cash Statement of Financial stockholders subsidiary transactions