GAAP GUIDE LEVEL A analyzes authoritative GAAP li... more

GAAP GUIDE LEVEL A analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including FASB statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. In Clear Language, each pronouncement and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.The 2009 edition covers to up to FAS -163 and contains the following specific information: Changes in the GAAP hierarchy promulgated in FAS- 162(The Hierarchy of Generally Accepted Accounting Principles). Changes required by FAS -141 (R) (Business Combinations). Reporting requirements for noncontrolling interests required by FAS 160 (Noncontrolling Interests in Consolidated Financial Statements). Amendments to FAS 133 found in FAS-161 (Disclosures about Derivative Instruments and Hedging Activities). Recently issued FAS 163 (Accounting for Financial Guarantee Insurance Contacts).The book can be used in conjunction with GAAP Guide Level B,C, and D and the twice-monthly GAAP Update Service.GAAP Guide Level A meets accounting industry standards overseen by the peer review system and contains a document covering the peer review of this book.... less

This book has been prepared as a practical guide ... more

This book has been prepared as a practical guide to the application of International Accounting and Financial Reporting Standards (IFRS). Substantially updated updated since the last edition published in 2005, the book contains a disclosure checklist and a set of pro-forma financial statements. The book reflects all standards extant for reporting of periods commencing on or after 1 January 2007... less

"Novel and Conventional Methods in Audit, Investi... more

"Novel and Conventional Methods in Audit, Investigation and Fraud Detection, published by CCH, is a book which offers an insightful and descriptive account of the frauds, accounting irregularities and methodologies to detect them by using a combination of novel and conventional audit approaches.The methodologies are clearly and vividly described with extensive case studies and examples. The objective of this book is to provide a practical approach for investigation not only to auditors but for any person entrusted with the task of investigating a white collar crime. The book intends to provide greater awareness of the existence of possible frauds and an insight into structured as well as uncommon methods of fraud detection. It attempts to bring together in one place case studies of certain typical frauds that have been researched and adapted from real life situations. "... less

Revenue is the top line in the income statement a... more

Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. Revenue Recognition Guide is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize recognition and clarifies those revenue recognition concepts that are vague.For issues not addressed in the accounting literature, the Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles.The Guide also provides examples of key points, includes excerpts from the financial statements of public companies, illustrating key concepts and judgments, and discusses revenue recognition projects on the agendas of the various accounting standard-setters.Revenue Recognition Guide is organizes into 13 chapters. Within these chapters, a numbers of observations and Practice Pointers highlight key consequences of the accounting guidance and identifies issues to watch for when dealing with certain revenue transactions. SEC Registrant Alerts highlights issues that the SEC is particularly focused on, as well typically followed by non-public companies.To facilitate research, the text includes references to pertinent paragraphs of the authoritative literature addressing key points.Material can be located several ways: the Cross- References shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference based on topic.... less

In a single affordable volume CCH's U.S. Master G... more

In a single affordable volume CCH's U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles. The Guide explains and analyzes Accounting Research Bulletins, Accounting Principle Board Opinions, Financial Accounting Standards Board Statements, FASB Interpretations, and FASB Technical Bulletins. Summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Abstracts, AICPA Statements of Position, and selected SEC Staff Accounting Bulletins is also included. The U.S. Master GAAP Guide groups pronouncements into Topics, which are arranged to follow major balance sheet headings. This organization allows the reader to find all current pronouncements on a given subject in one section of the book. The book features a "What's New In This Edition" section that reports on new changes made since the previous edition. Substantive developments are integrated into the relevant discussions found in each Topic. The book uses a helpful three-step approach for each Topic, giving readers easy access to practical insights and depth of understanding. First, the U.S. Master GAAP Guide features flowcharts that illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding. Third, detailed examples show the specific computations and accounting requirements. Published annually in August, CCH's U.S. Master GAAP Guide includes all the latest pronouncements issued through the first half of the year, including SAB No. 110, SFAS No. 161, EITF No. D-109, SAB No. 109, FSP SFAS No. 140-3, FSP SFAS 157-1, FSP SFAS 157-2, FSP FIN 48-1, FSP FIN 48-2, FSP SOP 07-1-1, EITF No. 07-1, SOP 07-1, EITF No. 07-2, EITF No. 07-3, EITF No. 07-4, EITF No. 07-5, and EITF No. 07-6.... less

The IFRS Student Manual 2010 presents IFRS for th... more

The IFRS Student Manual 2010 presents IFRS for the academic and professional student. This new guide has been compiled by Professor Chris Nobes, Fellow ACCA Professor of Accounting, to ensure that the content is relevant for both undergraduates and studying professionals.Unlike other student books, the book includes real company illustrations and numerical examples to show the practical application of IFRS. The content included in PwCs IFRS Student Manual 2010 has been adapted from the full manual (Manual of Accounting IFRS 2010), covering all but the most specialists of areas to ensure it is relevant to both the student and newly qualified professional. Information is easy to digest and the reader avoids distraction by complex issues they are unlikely to be exposed to in their early career.... less

iGAAP Financial Reporting Standards in India Incl... more

iGAAP Financial Reporting Standards in India Including a Comparison with IFRS is a practical and comprehensive accounting guide for companies that are based in India. It includes a standard-by-standard and section-by-section comparison with the provisions of the IFRSs. With Indian GAAP set to converge with the IFRSs from 2011, this book is the ideal one-stop reference guide for all. With clear and detailed explanations and examples of IFRS and Indian GAAP, this book helps meet the challenge of converging of Indian GAAP with the IFRSs.... less

PwC Manual of accounting - IFRS 2011 Pack is your... more

PwC Manual of accounting - IFRS 2011 Pack is your essential guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB). At a Glance: IFRS, International Accounting Standards, Global IFRS, going concern, revenue recognition, segmental reporting, retirement benefits, earnings per share, financial instruments, financial statements, goodwill, impairment of fixed assets, disclosure presentation. Product description: Updated by the technical team at PwC, the Manual of accounting - IFRS 2011 Pack provides comprehensive guidance on the interpretation and application of IFRS.This three volume set comprises:Manual of accounting - IFRS 2011*This main volume contains clear, practical guidance on how companies should prepare their financial statements in accordance with IFRS. It also deals with the reporting requirements for interim reports and preliminary announcements, and includes hundreds of worked examples and extracts from company reports.... less

An invaluable resource written by an expert in th... more

An invaluable resource written by an expert in this field, this encyclopedia gives an in-depth study of the recording, maintenance and preparation of financial statements for various types of businesses. All subjects are dealt elaborately in these volumes.11 VOLUME SETVolume 1: Principles Of Double Entry A Macro ApproachVolume 2: Practice Of Double EntryVolume 3: Organisational AccountsVolume 4: Operational AccountsVolume 5: Partnership AccountsVolume 6: Company Accounts BasicVolume 7: Company Accounts AdvancedVolume 8: Banking, Insurance And Public Utility AccountsVolume 9: Management AccountingVolume 10: Indian Accounting StandardsVolume 11: Accounting Dictionary... less

The structure and contents of the thoroughly revi... more

The structure and contents of the thoroughly revised version of this book Cost & Management Accounting for Managers (CMAM) have been developed through intensive researches, including detailed interactions with teachers and other experts in the subject. It caters to the need of diverse groups of potential users, taking into consideration the curricula in this subject of most of the leading institutions offering academic and professional courses. Of course the authors own experience spanning over around four decades as a teacher and practitioner both as corporate executive and as consultant have been brought to bear upon this work.Key features: Includes a wide range of topicsstarting from the ABC of Costing and ending with some of the latest tenets of Management Accounting A large number of practical illustrations, all developed from the current and emerging industrial scenario Covers elements of course curricula (BBA, MBA) for undergraduate/postgraduate coursesThis book will be useful to students as well as managers pursuing professional courses in Accounting and allied disciplines (like ICAI, ICWAI, ICS, etc.)... less