Accountants' Handbook, Special Industries and Special TopicsWiley, 1999 - 768 pages This book provides comprehensive coverage of the field to both accounting professionals and professionals in other fields who have a need or desire to obtain a quick, understandable, and thorough exposure to a complex accounting-related subject. It is designed as a single reference source that provides an answer to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other users and preparers of accounting information. |
Contents
Richard P Graff | 24-2 |
Consolidation Translation and the Equity Method | 24-9 |
FINANCIAL ACCOUNTING AND GENERAL TOPICS | 26-1 |
Copyright | |
30 other sections not shown
Other editions - View all
Accountants' Handbook, Special Industries and Special Topics D. R. Carmichael,Steven B. Lilien,Martin Mellman No preview available - 1999 |
Common terms and phrases
accounting principles accrual activities AICPA allocated amortization amount APB Opinion applicable appropriate assumptions audit award balance sheet banks basis capital cash flows changes compensation cost contract debt December 31 deferred taxes depreciation determined disclosure discount earnings per share effect EITF Issue Emerging Issues Task employee entity equity estimated fair value FASB Statement FDIC federal fees Financial Accounting Standards financial reporting forecast fund future GAAP GASB governmental guidance hedge impairment income statement income taxes incurred institutions interest rate interest rate swap lease liabilities ment method mortgage loans Norwalk not-for-profit operations organizations partnership payments pension cost period plan assets present profit prospective financial statements purchase purposes real estate received recognized recorded regulated regulatory assets repurchase agreements restricted result revenue risk securities securitization seller SFAS significant specific Statement of Financial stock option tion transactions types utility