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Accountants' handbook [[electronic resource] ] . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael
| Accountants' handbook [[electronic resource] ] . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2012 |
| Descrizione fisica | 1 online resource (866 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R |
| Soggetto topico | Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-94106-6
1-118-40710-5 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 Compensation
23.1 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 Basics 25.5 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 Derivatives 26.8 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 Environment 28.2 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 Donation Appendix 28.4: Factors to be Considered in Assessing Whether a Donor has Made a Bona Fide Pledge to a Donee |
| Record Nr. | UNINA-9910462189703321 |
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accountants' handbook [[electronic resource] ] . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael
| Accountants' handbook [[electronic resource] ] . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2012 |
| Descrizione fisica | 1 online resource (866 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R |
| Soggetto topico | Accounting |
| ISBN |
1-283-94106-6
1-118-40710-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 Compensation
23.1 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 Basics 25.5 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 Derivatives 26.8 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 Environment 28.2 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 Donation Appendix 28.4: Factors to be Considered in Assessing Whether a Donor has Made a Bona Fide Pledge to a Donee |
| Record Nr. | UNINA-9910785736003321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accountants' handbook . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael
| Accountants' handbook . Volume two Special industries and special topics / / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2012 |
| Descrizione fisica | 1 online resource (866 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R |
| Soggetto topico | Accounting |
| ISBN |
1-283-94106-6
1-118-40710-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 Compensation
23.1 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 Basics 25.5 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 Derivatives 26.8 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 Environment 28.2 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 Donation Appendix 28.4: Factors to be Considered in Assessing Whether a Donor has Made a Bona Fide Pledge to a Donee |
| Record Nr. | UNINA-9910813898703321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham
| Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham |
| Autore | Graham Lynford |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (371 p.) |
| Disciplina |
346.73/06648
657.95 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Corporations - Auditing - Law and legislation - United States
Business enterprises |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-282-54831-X
9786612548314 0-470-60372-0 1-118-26908-X 0-470-60398-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies; Contents; Preface; Acknowledgments; About the Author; Chapter 1: Introduction and Company Requirements; Chapter 2: The COSO Internal Control Framework; Chapter 3: Project Scoping; Chapter 4: Project Planning; Chapter 5: Documentation of Internal Controls; Chapter 6: Testing and Evaluating Entity-Level Controls; Chapter 7: Testing and Evaluating Activity-Level Controls; Chapter 8: Evaluating Control Deficiencies and Reporting on Internal Control Effectiveness; Key Resources; Index |
| Record Nr. | UNINA-9910140603103321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham
| Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham |
| Autore | Graham Lynford |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (371 p.) |
| Disciplina |
346.73/06648
657.95 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Corporations - Auditing - Law and legislation - United States
Business enterprises |
| ISBN |
1-282-54831-X
9786612548314 0-470-60372-0 1-118-26908-X 0-470-60398-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies; Contents; Preface; Acknowledgments; About the Author; Chapter 1: Introduction and Company Requirements; Chapter 2: The COSO Internal Control Framework; Chapter 3: Project Scoping; Chapter 4: Project Planning; Chapter 5: Documentation of Internal Controls; Chapter 6: Testing and Evaluating Entity-Level Controls; Chapter 7: Testing and Evaluating Activity-Level Controls; Chapter 8: Evaluating Control Deficiencies and Reporting on Internal Control Effectiveness; Key Resources; Index |
| Record Nr. | UNINA-9910831163103321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham
| Complying with Sarbanes-Oxley section 404 [[electronic resource] ] : a guide for small publicly held companies / / Lynford Graham |
| Autore | Graham Lynford |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (371 p.) |
| Disciplina |
346.73/06648
657.95 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Corporations - Auditing - Law and legislation - United States
Business enterprises |
| ISBN |
1-282-54831-X
9786612548314 0-470-60372-0 1-118-26908-X 0-470-60398-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies; Contents; Preface; Acknowledgments; About the Author; Chapter 1: Introduction and Company Requirements; Chapter 2: The COSO Internal Control Framework; Chapter 3: Project Scoping; Chapter 4: Project Planning; Chapter 5: Documentation of Internal Controls; Chapter 6: Testing and Evaluating Entity-Level Controls; Chapter 7: Testing and Evaluating Activity-Level Controls; Chapter 8: Evaluating Control Deficiencies and Reporting on Internal Control Effectiveness; Key Resources; Index |
| Record Nr. | UNINA-9910877727403321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael
| Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2012 |
| Descrizione fisica | 1 online resource (946 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R <1941-> (Douglas R.) |
| Collana | Accountants' handbook |
| Soggetto topico | Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-59263-X
9786613622464 1-118-25280-2 1-118-25286-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accountants' 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
1.10 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 2.2 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 3.9 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 5.1 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 7.6 Audit Standards |
| Record Nr. | UNINA-9910461619903321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael
| Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2012 |
| Descrizione fisica | 1 online resource (946 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R <1941-> (Douglas R.) |
| Collana | Accountants' handbook |
| Soggetto topico | Accounting |
| ISBN |
1-280-59263-X
9786613622464 1-118-25280-2 1-118-25286-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accountants' 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
1.10 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 2.2 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 3.9 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 5.1 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 7.6 Audit Standards |
| Record Nr. | UNINA-9910790277803321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting and general topics / / Lynford Graham, D.R. Carmichael
| Financial accounting and general topics / / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2012 |
| Descrizione fisica | 1 online resource (946 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R <1941-> (Douglas R.) |
| Collana | Accountants' handbook |
| Soggetto topico | Accounting |
| ISBN |
1-280-59263-X
9786613622464 1-118-25280-2 1-118-25286-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accountants' 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
1.10 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 2.2 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 3.9 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 5.1 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 7.6 Audit Standards |
| Record Nr. | UNINA-9910824093303321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal control audit and compliance : documentation and testing under the new COSO framework / / Lynford Graham
| Internal control audit and compliance : documentation and testing under the new COSO framework / / Lynford Graham |
| Autore | Graham Lynford |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (431 p.) |
| Disciplina | 657/.458 |
| Collana | Wiley Corporate F&A Series |
| Soggetto topico | Auditing, Internal |
| ISBN |
1-118-99647-X
1-119-02954-6 1-118-99630-5 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | What we all share -- Setting the scope of your documentation project: identifying the core -- The risk assessment component -- Control environment -- Control activities -- Information and communication -- Monitoring -- Evidence and testing -- Developing questionnaires and conducting interviews -- Assessing the severity of identified controls deficiencies -- Reporting requirements -- Project management and tools assessment design -- Illustrative forms and templates -- Summing up. |
| Record Nr. | UNINA-9910208957503321 |
|
Graham Lynford
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| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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