Financial accounting and general topics / Lynford Graham, D.R. Carmichael.

Format:

Book

Author/Creator:

Graham, Lynford.

Contributor:

Carmichael, D. R. (Douglas R.), 1941-

Series:

Accountants' handbook ; v. 1

Language:

English

Subjects (All):

Accounting--Encyclopedias.

Accounting.

Accounting--Handbooks, manuals, etc.

Physical Description:

1 online resource (946 p.)

Edition:

12th ed.

Place of Publication:

Hoboken, N.J. : John Wiley & Sons, c2012.

Language Note:

English

System Details:

text file

Summary:

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,

Contents:

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

Notes:

"Published simultaneously in Canada."

Includes bibliographical references and index.

ISBN:

9786613622464

9781280592638

128059263X

9781118252802

1118252802

9781118252864

1118252861

OCLC:

793165393