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« on: November 26, 2010, 07:05:44 PM »

This highly regarded reference is relied on by a considerable part of the
accounting profession in their day-to-day work. This handbook is the first place
many accountants look to find answers to practice questions. Its comprehensive
scope is widely recognized and relied on. 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 other preparers and users of accounting information.

Table of Contents


1. Financial Accounting Regulations and Organizations (Joseph V. Carcello, PhD,
CPA, CIA, CMA, University of Tennessee).
2. The Framework of Financial Accounting Concepts and Standards (Reed K. Storey,
PhD, CPA, Financial Accounting Standards Board).
3. Securities and Exchange Commission Reporting Requirements (Debra J.
MacLaughlin, CPA, BDO Seidman LLP; Wendy Hambleton, CPA, BDO Seidman LLP).
4. Introduction to Internal Control Assessment and Reporting (Michael J. Ramos).
5. Public Company Accounting Oversight Board, Don Pallais, CPA).
6. Earnings Management (Paul Rosenfield, CPA).
7. Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron
(Paul Rosenfield, CPA).
8. Management Discussion and Analysis (Sydney Garmong, CPA, Crowe Chizek and
Company LLC).
9. Global Accounting and Auditing (Richard C. Jones, PhD, CPA, Hofstra University).
10. Financial Statements: Form and Content (Jan R. Williams, PhD, CPA, College of
Business Administration University of Tennessee).
11. Income Statement Presentation and Earnings per Share (Juan Aguerrebere, Jr.,
CPA, Perez Abreu, Aguerrebere, Sueiro LLC).
12. Accounting for Business Combinations (Paul Pacter, PhD, CPA, Director IAS
Global Office Deloitte Touche Tohmatsu).
13. Consolidation, Translation, and the Equity Method (Steven Rubin, CPA,
Deloitte & Touche LLP).
14. Statement of Cash Flows (Judith Weiss, CPA).
15. Interim Financial Statements (Anthony J. Mottola, CPA, Mottola & Associates, Inc.).
16. Analyzing Financial Statements (Gerald I. White, CFA, Grace & White, Inc.;
Ashwinpaul C. Sondhi, PhD, A. C. Sondhi and Associates, LLC).
17. Price-Change Reporting (Paul Rosenfield, CPA).
18. Cash, Transfers of Financial Assets, Loans, and Investments (Luis E. Cabrera,
CPA, American Institute of Certified Public Accountants).
19. Revenues and Receivables (Alan S. Glazer, PhD, CPA, Franklin & Marshall
College; Henry R. Jaenicke, PhD, CPA, Drexel University).
20. Inventory (Richard R. Jones, CPA, Ernst & Young LLP; Gary L. Smith, CPA,
Ernst & Young LLP).
21. Property, Plant, Equipment, and Depreciation (Richard H. Moseley, American
Express Tax and Business Services, Inc.).
22. Goodwill and Other Intangible Assets (Lailani Moody, CPA, MBA, Grant Thornton LLP).
23. Leases (James R. Adler, CPA, CFE, PhD, Adler Consulting, Ltd.).
24. Accounting for Income Taxes (E. Raymond Simpson, CPA, Financial Accounting
Standards Board).
25. Liabilities (Frederick Gill, CPA, American Institute of Certified Public
Accountants Accounting Standards Team Senior Technical Manager).
26. Derivatives and Hedge Accounting (Robert L. Royall II, CPA, CFA, MBA, Ernst &
Young LLP; Francine Mellors, CPA, Ernst & Young LLP).
27. Shareholders’ Equity (Martin Benis, PhD, CPA, The Stan Ross Department of
Accountancy Zicklin School of Business Bernard M. Baruch College, CUNY).
28. Auditing Standards and Audit Reports for Nonpublic Companies (Dan M. Guy,
PhD, CPA, Clemson University; Alan J. Winters, PhD, CPA, Clemson University).
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