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Accountant's handbook / edited by D. R. Carmichael, Steven B. Lilien, Martin Mellman
Accountant's handbook / edited by D. R. Carmichael, Steven B. Lilien, Martin Mellman
Edizione [7th ed]
Pubbl/distr/stampa New York, : Wiley, 1991
Descrizione fisica 1 v. ; 26 cm.
Disciplina 657
ISBN 04-7161-979-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNICAMPANIA-SUN0075621
New York, : Wiley, 1991
Materiale a stampa
Lo trovi qui: Univ. Vanvitelli
Opac: Controlla la disponibilità qui
Accountant's handbook / edited by D. R. Carmichael, Steven B. Lilien, Martin Mellman
Accountant's handbook / edited by D. R. Carmichael, Steven B. Lilien, Martin Mellman
Edizione [7th ed]
Pubbl/distr/stampa New York, : Wiley, 1991
Descrizione fisica 1 v. ; 26 cm.
Disciplina 657
ISBN 04-7161-979-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNICAMPANIA-VAN0075621
New York, : Wiley, 1991
Materiale a stampa
Lo trovi qui: Univ. Vanvitelli
Opac: Controlla la disponibilità qui
Accountant's handbook / edited by D. R. Carmichael, Steven B. Lilien, Martin Mellman
Accountant's handbook / edited by D. R. Carmichael, Steven B. Lilien, Martin Mellman
Edizione [7th ed]
Pubbl/distr/stampa New York, : Wiley, 1991
Descrizione fisica 1 v. ; 26 cm.
Disciplina 657
ISBN 04-7161-979-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNICAMPANIA-VAN00075621
New York, : Wiley, 1991
Materiale a stampa
Lo trovi qui: Univ. Vanvitelli
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
Accountants' Handbook / Rufus Wixon, Walter G. Kell, Norton M. Bedford
Accountants' Handbook / Rufus Wixon, Walter G. Kell, Norton M. Bedford
Autore WIXON, Rufus
Pubbl/distr/stampa New York : Ronald, 1970
Descrizione fisica P. ; 24 cm
Disciplina 657
Altri autori (Persone) KELL, Walter G.
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-990002393830203316
WIXON, Rufus  
New York : Ronald, 1970
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Accountants’ index : nineteenth supplement : A bibliography of accounting literature, January 1969-December 1970 (inclusive)
Accountants’ index : nineteenth supplement : A bibliography of accounting literature, January 1969-December 1970 (inclusive)
Pubbl/distr/stampa New York : American institute of certified public accountants, c1971
Descrizione fisica 1627 p. ; 24 cm
Disciplina 657
Soggetto topico Contabilità - Bibliografie
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-990002808700203316
New York : American institute of certified public accountants, c1971
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Accounting / Charles T. Horngren, Walter T. Harrison Jr.
Accounting / Charles T. Horngren, Walter T. Harrison Jr.
Autore HORNGREN, Charles T.
Edizione [7. ed.]
Pubbl/distr/stampa Upper Saddle River, : Pearson Prentice Hall, copyr. 2007
Descrizione fisica XXXVI, 1297 p. ; 28 cm
Disciplina 657
Altri autori (Persone) HARRISON, Walter T.
Soggetto topico Bilancio
ISBN 0-13-243960-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-990002892070203316
HORNGREN, Charles T.  
Upper Saddle River, : Pearson Prentice Hall, copyr. 2007
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui
Accounting / Charles T. Horngren, Walter T. Harrison Jr.
Accounting / Charles T. Horngren, Walter T. Harrison Jr.
Autore HORNGREN, Charles T.
Edizione [7. ed.]
Pubbl/distr/stampa Upper Saddle River, : Pearson Prentice Hall, copyr. 2007
Descrizione fisica 2 v. (pagin. varia) ; 28 cm
Disciplina 657
Altri autori (Persone) HARRISON, Walter T.
Soggetto topico Bilancio
ISBN 0-13-239949-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-990003029600203316
HORNGREN, Charles T.  
Upper Saddle River, : Pearson Prentice Hall, copyr. 2007
Materiale a stampa
Lo trovi qui: Univ. di Salerno
Opac: Controlla la disponibilità qui

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