Accounting Desk Book (2013), 22nd Edition

Name: Accounting Desk Book (2013), 22nd Edition
Brand: CCH U.S.
SKU: 9780808031659
Price: 2357.10 HKD
Availability: OutOfStock
Author: Lois Ruffner Plank; Donald Morris; Bryan R. Plank; Christie Plank Ciraulo
ISBN: 9780808031659

Edited by Lois Ruffner Plank · Donald Morris · Bryan R. Plank · Christie Plank Ciraulo

CCH U.S. January 2013

Specifications

ISBN-13: 9780808031659
Publisher: CCH U.S.
Publication: January 2013
Format: Paperback , 1304 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

The 2013 Accounting Desk Book is a practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. The book provides information that is key to the consideration of an engagement in a new area of practice or to field a client's question. New developments are discussed within the context of the topics in each chapter.

Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to client situations.

The 2013 Edition of the Accounting Desk Book covers the following topics:

FINANCIAL REPORTING
- Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
- Chapter 2: Revenue and Expenses
- Chapter 3: Stockholders' Equity
- Chapter 4: Statement of Cash Flows
- Chapter 5: Segment Reporting
STANDARDS
- Chapter 6: Actions of the Financial Accounting Standards Board
- Chapter 7: Consolidation of Variable Interest Entities
- Chapter 8: Governmental Accounting
- Chapter 9: Governmental Fund Accounting
- Chapter 10: Not-for-Profit or Exempt Organizations
- Chapter 11: International Standards: Accounting
- Chapter 12: International Standards: Auditing, Ethics, Public Sector
ACCOUNTING PROCEDURES
- Chapter 13: Cost Accounting
- Chapter 14: Budgeting for Profit Planning and Budgetary Control
- Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods
- Chapter 16: Auditor Independence and the Audit Committee
- Chapter 17: Taxpayer Rights
NICHE TOPICS
- Chapter 18: Practice Before the IRS and the Power of Attorney
- Chapter 19: Internet Accounting
- Chapter 20: E-Commerce and E-Communication
- Chapter 21: Insurance Accounting
- Chapter 22: Expert Witness
- Chapter 23: Keep It Honest and Profitable
SEC ACCOUNTING & OVERSIGHT
- Chapter 24: The Securities and Exchange Commission -- Organization and the Acts
- Chapter 25: The Securities and Exchange Commission -- Materiality
- Chapter 26: The Sarbanes-Oxley Act
- Chapter 27: Public Company Accounting Oversight Board
INVESTMENTS
- Chapter 28: The CPA as a Financial Planner
- Chapter 29: Equity Strategies
- Chapter 30: Advanced Equity Strategies
- Chapter 31: Debt Securities
- Chapter 32: Demystifying Funds
- Chapter 33: Mutual Funds
- Chapter 34: Mutual Fund "Profile" Disclosure Option
- Chapter 35: Plain English Disclosure Rule
- Chapter 36: Derivatives
- Chapter 37: Consideration of Real Estate as an Asset
- Chapter 38: Saving for a Higher Education
TAX MATTERS
- Chapter 39: American Jobs Creation Act and Working Families Tax Relief Act
- Chapter 40: Federal Bankruptcy -- 2005 Changes and Federal Tax Aspects
- Chapter 41: Depreciation
- Chapter 42: Asset Valuation for Tax Purposes
- Chapter 43: Business Use of the Home
- Chapter 44: Limited Liability Companies
- Chapter 45: Independent Contractor or Employees
- Chapter 46: Tip Income

Appendix A: Financial Planning Tables
Appendix B: Index to Journal Entries
Appendix C: Tax Terminology
Appendix D: Investment Vocabulary
Appendix E: The Going Concern Company
Appendix F: Guidelines for Interim Reporting
Appendix G: Reporting Cash Payments of Over $10,000
Appendix H: Goodwill
Appendix I: Foreign Currency Translations

About the Author

Lois Ruffner Plank is the co-editor of the Encyclopedia of Accounting Systems and she helped to create the Accounting Desk Book with her late husband, Tom. M. Plank. Her career in public relations, marketing and professional publishing spans several decades in which she has edited professional journals, books and newspapers.

Donald Morris, Ph.D., CPA, M.S. (Taxation) worked in public accounting for 17 years and headed his own accounting firm for more than a decade. He now serves as professor of accounting at Eastern New Mexico State University. Professor Morris teaches accounting, auditing, tax, ethics and fraud courses.

Bryan R. Plank is a Vice-President with a large securities firm in San Diego. Mr. Plank has more than 20 years experience in the securities industry and currently serves on the NASD committee for the Los Angeles District.

Christie Plank Ciraulo is a professional writer, researcher and media consultant. In addition to her work on the Accounting Desk Book, she also assists in the Encyclopedia of Accounting Systems. She has contributed to the development, research, writing and editing of theAccounting Desk Book for several editions.