LEADER 05528nam 2200733 a 450 001 9910790277803321 005 20230912123112.0 010 $a1-280-59263-X 010 $a9786613622464 010 $a1-118-25280-2 010 $a1-118-25286-1 035 $a(CKB)2670000000177357 035 $a(EBL)821930 035 $a(OCoLC)793165393 035 $a(SSID)ssj0000654165 035 $a(PQKBManifestationID)12246967 035 $a(PQKBTitleCode)TC0000654165 035 $a(PQKBWorkID)10655975 035 $a(PQKB)11527516 035 $a(WaSeSS)IndRDA00115368 035 $a(Au-PeEL)EBL821930 035 $a(CaPaEBR)ebr10559395 035 $a(CaONFJC)MIL362246 035 $a(Au-PeEL)EBL7147298 035 $a(CaSebORM)9781118252871 035 $a(MiAaPQ)EBC821930 035 $a(MiAaPQ)EBC7147298 035 $a(EXLCZ)992670000000177357 100 $a20080808d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial accounting and general topics$b[electronic resource] /$fLynford Graham, D.R. Carmichael 205 $a12th ed. 210 $aHoboken, N.J. $cJohn Wiley & Sons$dc2012 215 $a1 online resource (946 p.) 225 0 $aAccountants' handbook ;$vv. 1 300 $a"Published simultaneously in Canada." 311 $a1-118-25287-X 311 $a1-118-17182-9 320 $aIncludes bibliographical references and index. 327 $aAccountants' Handbook; Contents; Preface; About the Editor; About the Contributors; 1 Financial Accounting and Auditing Organizations; 1.1 Role of Financial Accounting and Auditing in the U.S. Economy; 1.2 Accounting Standards in the United States; 1.3 Role of the Securities and Exchange Commission; 1.4 Financial Accounting Standards Board; 1.5 Governmental Accounting Standards Board; 1.6 Federal Accounting Standards Advisory Board; 1.7 American Institute of Certified Public Accountants; 1.8 U.S. Auditing Standards; 1.9 Public Company Accounting Oversight Board 327 $a1.10 American Institute of Certified Public Accountants1.11 State Boards and other Organizations; 1.12 Government Accountability Office; 1.13 Role of International Financial Accounting and Auditing Institutions; 1.14 International Accounting Standards Board; 1.15 International Organization of Securities Commissions; 1.16 European Union; 1.17 International Auditing-International Federation of Accountants; 1.18 Summary and Commentary; 2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective; 2.1 Financial Accounting and Reporting 327 $a2.2 Why we have a Conceptual Framework2.3 Financial Accounting Standards Board's Conceptual Framework; 2.4 Invitation to Learn More; 2.5 Sources and Suggested References; 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards; 3.1 Introduction; 3.2 Necessary Transition Period; 3.3 Case for Adopting One Set of Principles-Based Standards; 3.4 Historical Perspective; 3.5 Formation and Structure of the IASB; 3.6 Structure and Process of the IASB; 3.7 Standards in Force; 3.8 Impediments to Implementation 327 $a3.9 Myths and Misconceptions about International Standards3.10 Sources and Suggested References; 4 Financial Statements: Form and Content; 4.1 Introduction; 4.2 Principles Underlying Financial Statements; 4.3 Balance Sheet; 4.4 Income Statement; 4.5 Statement of Stockholders' Equity; 4.6 Statement of Cash Flows; 4.7 Articulation of Financial Statements; 4.8 Financial Statement Disclosure; 4.9 Limitations of Financial Statements; 4.10 International Perspective; 4.11 References to the Historical Accounting Literature; 5 Securities and Exchange Commission Reporting Requirements 327 $a5.1 Securities and Exchange Commission5.2 Securities ACT of 1933; 5.3 Securities Exchange ACT of 1934; 5.4 Form 10-K and Regulations S-X and S-K; 5.5 Form 10-Q; 5.6 Form 8-K; 5.7 Proxy Statements; 6 Management Discussion and Analysis; 6.1 Overview; 6.2 Current Guidance; 6.3 Related Accounting Literature; 6.4 External Auditor Involvement; 7 Introduction to Internal Control Assessment and Reporting; 7.1 Introduction; 7.2 Definition of Internal Control; 7.3 Management's Required Reports on Internal Control; 7.4 Management Certifications; 7.5 Independent Auditor's Responsibilities 327 $a7.6 Audit Standards 330 $aThis highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on 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. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, 606 $aAccounting$vEncyclopedias 606 $aAccounting$vHandbooks, manuals, etc 615 0$aAccounting 615 0$aAccounting 676 $a657 700 $aGraham$b Lynford$0927571 701 $aCarmichael$b D. R$g(Douglas R.),$f1941-$01519785 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910790277803321 996 $aFinancial accounting and general topics$93758064 997 $aUNINA