Accountants' Handbook, Volume One, Financial Accounting and General Topics, 12th Edition

Preface

About the Editor

About the Contributors

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