Accountants' Handbook: Financial Accounting and General Topics, Twelfth Edition, Volume One

  • 27h
  • D.R. Carmichael, Lynford Graham
  • John Wiley & Sons (US)
  • 2012

This 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, healthcare, and IFRS.

In this Book

  • Financial Accounting and Auditing Organizations
  • Framework of Financial Accounting Concepts and Standards—A Historical Perspective
  • Future Directions in Financial Accounting Standards—The Potential Role of International Accounting Standards
  • Financial Statements—Form and Content
  • Securities and Exchange Commission Reporting Requirements
  • Management Discussion and Analysis
  • Introduction to Internal Control Assessment and Reporting
  • Accounting for Business Combinations
  • Consolidation, Translation, and the Equity Method
  • Analyzing Financial Statements
  • Cash, Loans, and Investments
  • Revenues and Receivables
  • Inventory
  • Goodwill and Other Intangible Assets
  • Leases
  • Property, Plant, Equipment, and Depreciation
  • Accounting for Income Taxes
  • Liabilities
  • Shareholders' Equity
  • Partnerships and Joint Ventures
  • Prospective Financial Statements
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