05309nam 2200637 a 450 991081389870332120230801224837.01-283-94106-61-118-40710-5(CKB)2670000000262551(EBL)894292(OCoLC)815649374(SSID)ssj0000746595(PQKBManifestationID)12302259(PQKBTitleCode)TC0000746595(PQKBWorkID)10863174(PQKB)11455441(MiAaPQ)EBC894292(Au-PeEL)EBL894292(CaPaEBR)ebr10643086(CaONFJC)MIL425356(EXLCZ)99267000000026255120130111d2012 uy 0engur|n|---|||||txtccrAccountants' handbookVolume twoSpecial industries and special topics /Lynford Graham, D.R. Carmichael12th ed.Hoboken, N.J. John Wiley & Sons, Inc.20121 online resource (866 p.)Description based upon print version of record.1-118-17181-0 Includes bibliographical references and index.Accountants' Handbook - Volume Two; Contents; Preface; About the Editor; About the Contributors; 22 Personal Financial Statements; 22.1 What are They? and Why Do We Need Them?; 22.2 Practical Tips; 22.3 Rules and Guidance in Presenting Asset Values; 22.4 Rules and Guidance in Presenting Liabilities; 22.5 Provision for Income Taxes; 22.6 Statement of Changes in Net Worth; 22.7 Disclosures; 22.8 Compilation; 22.9 Review; 22.10 Audits; 22.11 Reports; 22.12 Compiled Statements Only for Client Internal USE; 22.13 Sources and Suggested References; 23 Stock-Based Compensation23.1 History of Accounting for Stock-Based Compensation23.2 Accounting for Stock-Based Compensation; 23.3 Estimating Fair Value; 23.4 Special Topics; 23.5 Disclosure; 24 Fair Value Measurement; 24.1 Introduction; 24.2 Why the Trend Toward Fair Value Accounting?; 24.3 History and Evolution of Fair Value; 24.4 Fair Value Measurements Standards and Concepts; 24.5 Fair Value Option; 24.6 Auditing Fair Value Measurements; 24.7 Conclusion; 25 Valuation of Assets, Liabilities, and Nonpublic Companies; 25.1 Introduction; 25.2 Standards of Value; 25.3 Auditing Guidance; 25.4 Business Valuation Basics25.5 Business Valuation Methods25.6 Discounts and Premiums; 25.7 What a Valuation Report Should Contain; 25.8 Intangible Assets-ASC 805/350 Issues; 25.9 Does It All Add up?; 25.10 Credentials of a Valuation Analyst; Appendix A BVR's Glossary of Business Valuation Terms, 2009; Appendix B Additional Sources of Study; 26 Accounting for Derivatives: A Primer; 26.1 Overview; 26.2 Definition of a Derivative; 26.3 Exemptions; 26.4 Embedded Derivative Instruments; 26.5 Accounting Treatment; 26.6 Disclosures; 26.7 International Financial Reporting Standards and Derivatives26.8 Sources and Suggested References27 Pension Plans and Other Postretirement and Postemployment Benefits; 27.1 Background, Environment, and Overview; 27.2 Sponsor Accounting; 27.3 Sponsor Accounting for Nonrecurring Events; 27.4 Sponsor Accounting for Nonqualified Plans; 27.5 Plan Accounting; 27.6 Accounting for Postretirement Benefits Other Than Pensions; 27.7 Employers' Accounting for Postemployment Benefits; 27.8 Sources and Suggested References; 27.9 Appendix; 28 Not-For-Profit Organizations; 28.1 Not-For-Profit Accounting Environment28.2 Not-For-Profit Accounting Principles and Reporting Practices28.3 Specific Types of Organizations; 28.4 Audit Considerations for a Not-For-Profit Organization; 28.5 Sources and Suggested References; Appendix 28.1: Factors to be Considered in Distinguishing Contracts for the Purchase of Goods or Services from Restricted Grants; Appendix 28.2: Factors to be Considered in Assessing Whether Contributed Services Require Specialized Skills; Appendix 28.3: List of Factors to be Considered in Determining Whether an Organization Would Typically Need to Purchase Services if not Provided by DonationAppendix 28.4: Factors to be Considered in Assessing Whether a Donor has Made a Bona Fide Pledge to a DoneeThis 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 accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.AccountingEncyclopediasAccountingHandbooks, manuals, etcAccountingAccounting657Graham Lynford1638996Carmichael D. R1683998MiAaPQMiAaPQMiAaPQBOOK9910813898703321Accountants' handbook4055199UNINA