Accountants' handbook. Volume 1, Financial accounting and general topics / [edited by] D.R. Carmichael, O. Ray Whittington, Lynford Graham.

Format:

Book

Author/Creator:

Carmichael, D., author.

Contributor:

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

Whittington, Ray, 1948-

Graham, Lynford.

Language:

English

Subjects (All):

Accounting--Encyclopedias.

Accounting.

Accounting--Handbooks, manuals, etc.

Physical Description:

1 online resource (1057 p.)

Edition:

11th ed.

Other Title:

Special industries and special topics

Place of Publication:

Hoboken, N.J. : John Wiley, c2007.

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 handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed 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.

Contents:

ACCOUNTANTS' HANDBOOK: Volume One, Eleventh Edition; ABOUT THE EDITORS; ABOUT THE CONTRIBUTORS; PREFACE; CONTENTS; Chapter 1: FINANCIAL ACCOUNTING REGULATIONS AND ORGANIZATIONS; 1.1 THE SOCIAL ROLE OF FINANCIAL ACCOUNTING; 1.2 GOVERNMENTAL AGENCIES; 1.3 STANDARD-SETTING ORGANIZATIONS; 1.4 PROFESSIONAL ORGANIZATIONS; 1.5 SUMMARY; 1.6 SOURCES AND SUGGESTED REFERENCES; Chapter 2: THE FRAMEWORK OF FINANCIAL ACCOUNTING CONCEPTS AND STANDARDS; 2.1 FINANCIAL ACCOUNTING AND REPORTING; 2.2 WHY WE HAVE A CONCEPTUAL FRAMEWORK; 2.3 THE FINANCIAL ACCOUNTING STANDARDS BOARD'S CONCEPTUAL FRAMEWORK

2.4 INVITATION TO LEARN MORE2.5 SOURCES AND SUGGESTED REFERENCES; Chapter 3: SECURITIES AND EXCHANGE COMMISSION REPORTING REQUIREMENTS; 3.1 THE SECURITIES AND EXCHANGE COMMISSION; 3.2 THE SECURITIES ACT OF 1933; 3.3 THE SECURITIES EXCHANGE ACT OF 1934; 3.4 FORM 10-K AND REGULATIONS S-X AND S-K; 3.5 FORM 10-Q; 3.6 FORM 8-K; 3.7 PROXY STATEMENTS; 3.8 SOURCES AND SUGGESTED REFERENCES; Chapter 4: INTRODUCTION TO INTERNAL CONTROL ASSESSMENT AND REPORTING; 4.1 INTRODUCTION; 4.2 DEFINITION OF INTERNAL CONTROL; 4.3 MANAGEMENT'S REQUIRED REPORTS ON INTERNAL CONTROL; 4.4 MANAGEMENT CERTIFICATIONS

4.5 THE INDEPENDENT AUDITOR'S RESPONSIBILITIES4.6 THE AUDIT STANDARDS; 4.7 A TOP-DOWN, RISK-BASED APPROACH FOR EVALUATING INTERNAL CONTROL; 4.8 COORDINATING WITH THE INDEPENDENT AUDITORS; 4.9 A NEW ERA; Chapter 5: PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD; 5.1 BACKGROUND; 5.2 PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD AUTHORITY; 5.3 STRUCTURE; 5.4 FUNDING; 5.5 REGISTRATION; 5.6 STANDARDS; 5.7 INSPECTIONS; 5.8 INVESTIGATIONS; Chapter 6: EARNINGS MANAGEMENT; 6.1 EARNINGS MANAGEMENT BY DISTORTING THE APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

6.2 EARNINGS MANAGEMENT BY THE FAULTY DESIGN OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES66.3 SOURCES AND SUGGESTED REFERENCES; Chapter 7: FORGETTING OUR DUTIES TO THE USERS OF FINANCIAL REPORTS: THE LESSON OF ENRON; 7.1 NEGLECT OF OUR DUTIES; 7.2 OURSELVES TO BLAME; 7.3 THE CENTRAL FAILURE; 7.4 A GOOD START; Chapter 8: MANAGEMENT DISCUSSION AND ANALYSIS*; 8.1 OVERVIEW; 8.2 CURRENT REQUIREMENTS; 8.3 RELATED ACCOUNTING LITERATURE; 8.4 EXTERNAL AUDITOR INVOLVEMENT; Chapter 9: GLOBAL ACCOUNTING AND AUDITING; 9.1 INTRODUCTION; 9.2 INTERNATIONAL STANDARD-SETTING ORGANIZATIONS

9.3 SOURCES AND SUGGESTED REFERENCESVALUABLE WEB SITE SOURCES; Chapter 10: FINANCIAL STATEMENTS: FORM AND CONTENT; 10.1 INTRODUCTION; 10.2 PRINCIPLES UNDERLYING FINANCIAL STATEMENTS; 10.3 BALANCE SHEET; 10.4 INCOME STATEMENT; 10.5 STATEMENT OF STOCKHOLDERS' EQUITY; 10.6 STATEMENT OF CASH FLOWS; 10.7 ARTICULATION OF FINANCIAL STATEMENTS; 10.8 FINANCIAL STATEMENT DISCLOSURE; 10.9 LIMITATIONS OF FINANCIAL STATEMENTS; 10.10 SOURCES AND SUGGESTED REFERENCES; Chapter 11: INCOME STATEMENT PRESENTATION AND EARNINGS PER SHARE; 11.1 OFFICIAL PRONOUNCEMENTS ON INCOME STATEMENT PRESENTATION

11.2 DISCONTINUED OPERATIONS

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on publisher supplied metadata and other sources.

ISBN:

9786610827039

9781280827037

1280827033

9780470108925

0470108924

OCLC:

233804424