VOLUME ONE: FINANCIAL ACCOUNTING AND GENERAL TOPICS
1 Financial Accounting and Auditing Organizations
Lynford Graham, CPA, PhD, CFE Bentley University
2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective
Reed K. Storey, PhD, CPA Financial Accounting Standards Board
3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards
Tom Jones
4 Financial Statements: Form and Content
Jan R. Williams, PhD, CPA College of Business Administration, University of Tennessee
5 Securities and Exchange Commission Reporting Requirements
Wendy Hambleton, CPA BDO USA, LLP
6 Management Discussion and Analysis
Sydney K. Garmong, CPA Crowe Horwath LLP Brad A. Davidson, CPA Crowe Horwath LLP
7 Introduction to Internal Control Assessment and Reporting
Lynford Graham, CPA, PhD, CFE Bentley University
8 Accounting for Business Combinations
James Mraz, CPA, MBA University of Maryland, University College
9 Consolidation, Translation, and the Equity Method
James Mraz, CPA, MBA University of Maryland, University College
10 Analyzing Financial Statements
Noah P. Barsky, PhD, CPA, CMA Villanova University Frank J. Grippo, MBA, CPA, CFE William Paterson University B. Scott Teeter, MBA, CMA The Ryland Group, Inc.
11 Cash, Loans, and Investments
Michael A. Antonetti, CPA, CMA Crowe Horwath LLP
12 Revenues and Receivables
Alan S. Glazer, PhD, CPA Franklin & Marshall College Cynthia L. Krom, PhD, CPA Franklin & Marshall College Henry R. Jaenicke, PhD, CPA Late of Drexel University
13 Inventory
Richard R. Jones, CPA Ernst & Young LLP Anna T. Szurgot, CPA Ernst & Young LLP
14 Goodwill and Other Intangible Assets
James Mraz, CPA, MBA University of Maryland, University College
15 Leases
Francis E. Scheuerell, Jr., CPA Navigant Consulting
16 Property, Plant, Equipment, and Depreciation
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.
17 Accounting for Income Taxes
Lynne Glennon, CPA, MST Financial Accounting Standards Board
18 Liabilities
Frederick Gill, CPA American Institute of Certified Public Accountants, Accounting Standards Team
19 Shareholders’ Equity
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.
20 Partnerships and Joint Ventures
Francis E. Scheuerell, Jr., CPA Navigant Consulting
21 Prospective Financial Statements
Don M. Pallais, CPA
VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS
22 Personal Financial Statements
George I. Victor, CPA Giambalvo, Stalzer & Company, CPAs, P.C.
23 Stock-Based Compensation
24 Fair Value Measurement
Mark L. Zyla, CPA/ABV, CFA, ASA Acuitas, Inc.
25 Valuation of Assets, Liabilities, and Nonpublic Companies
Neil J. Beaton, CPA/ABV/CFF, CFA, ASA Grant Thornton, LLP
26 Accounting for Derivatives: A Primer
Ira G. Kawaller Kawaller & Co.
27 Pension Plans and Other Postretirement and Postemployment Benefits
Jason Flynn, FSA, MAAA Deloitte Consulting LLP Timothy Geddes, FSA, MAAA Deloitte Consulting LLP Daniel Thomas, EA, MAAA Deloitte Consulting LLP
28 Not-for-Profit Organizations
Richard F. Larkin, CPA BDO USA, LLP
29 Cost-Volume-Revenue Analysis for Nonprofit Organizations
JAE K. SHIM, PhD California State University, Long Beach
30 Financial Institutions
Zabihollah Zabi Rezaee, PhD, CPA, CMA, CIA, CGFM, CFE, CSOXP, CGRCP, CGOVP The University of Memphis
31 Real Estate and Construction
Benedetto Bongiorno, CPA, CRE Natural Decision Systems, Inc
32 Federal Government Accounting, Budgeting, and Auditing
David M. Zavada, CPA, MPA Partner, Kearney & Company
33 State and Local Government Accounting
Cynthia Pon, CPA Macias Gini O’Connell LLP Richard A. Green, CPA Macias Gini O’Connell LLP Caroline H. Walsh, CPA Macias Gini O’Connell LLP
34 Oil, Gas, and Other Natural Resources
Bill Godshall, CPA Frazier & Deeter, LLC
35 Health Care Organizations
Martha Garner, CPA PwC LLP
36 Regulated Utilities
Darin W. Kempke, CPA KPMG Partner, Power and Utility Audit Sector Leader
37 Producers or Distributors of Films
Francis E. Scheuerell, Jr., CPA Navigant Consulting
38 Estates and Trusts
Philip M. Herr, JD, CPA, PFS AXA Equitable Life Insurance Company Elizabeth Lindsay-Ochoa, JD, LLM (Taxation) AXA Equitable Life Insurance Company
39 Bankruptcy
Grant W. Newton, PhD, CPA, CIRA Pepperdine University
40 Detecting Fraud
W. Steve Albrecht Brigham Young University Conan C. Albrecht Brigham Young University
41 Forensic Accounting in Litigation Consulting Services, Investigations, and Compliance Matters
Yogesh Bahl, CPA, MBA Deloitte Financial Advisory Services LLP Frank Hydoski, PhD Deloitte Financial Advisory Services LLP
42 Introduction to E-Discovery
Jack Moorman PricewaterhouseCoopers LLP Greg Schaffer PricewaterhouseCoopers LLP
43 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire
Lawrence F. Ranallo, CPA PricewaterhouseCoopers LLP Keith R. Ugone, PhD Analysis Group, Inc.
Index
