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Accountants' Handbook, 12th Edition (2013 Cumulative Supplement)

Accountants' Handbook, 12th Edition (2013 Cumulative Supplement)

Author: D. R. Carmichael; Lynford Graham
Publisher: John Wiley & Sons
ISBN: 9781118752326
Published In: October 2013
Format: Paperback , 112 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents

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Comprehensive coverage of the field for accounting professionals who need quick, understandable, and thorough exposure to complex accounting-related subjects

The Accountants' Handbook series has the longest tradition of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire to obtain quick, understandable, and thorough exposure to complex accounting-related subjects. 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 users of accounting information.

Reflects the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS
Written by nationally recognized accounting professionals
Provides a single reference for accounting professionals, with comprehensive analysis on over 45 critical areas of accounting

Comprehensive content provides analysis on over 40 critical areas of accounting. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook, Twelfth Edition.

Preface vii

About the Editor ix

About the Contributors xi

4a XBRL Reporting in the EDGAR Database (New) 1
CLINTON E. WHITE, JR., MBA, DBA
University of Delaware

7 Introduction to Internal Control Assessment and Reporting (Addendum) 23
LYNFORD GRAHAM, CPA, PHD, CFE
Bentley University

10a Implementing the Balanced Scorecard (New) 25
LES LIVINGSTONE, MBA, PHD, CPA (NY & TX)
University of Maryland, University College

12 Revenues and Receivables (Revised) 43
ALAN S. GLAZER, PHD, CPA
Franklin & Marshall College
CYNTHIA L. KROM, PHD, CPA, CFE
Franklin & Marshall College
HENRY R. JAENICKE, PHD, CPA
Late of Drexel University

13a Assigning Indirect Manufacturing Costs to Products (New) 47
LES LIVINGSTONE, MBA, PHD, CPA (NY & TX)
University of Maryland, University College

31 Real Estate and Construction (Addendum) 59
BENEDETTO BONGIORNO, CPA, CRE
Natural Decision Systems, Inc.

33 State and Local Government Accounting (Revised) 61
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

38 Estates and Trusts (Revised) 71
PHILIP M. HERR, JD, CPA, PFS
AXA Equitable Life Insurance Company
ELIZABETH LINDSAY-OCHOA, JD, LLM (TAXATION)
Tompkins Financial Advisors

Index 79