Accounting desk book : the accountant's everyday instant answer book /

Accounting desk book : the accountant's everyday instant answer book / [print] Accountant's everyday instant answer book 2021 acounting desk book Geralyn A. Jover-Ledesma. - 30th edition. - Riverwoods, Illinois : CCH, (c)2021. - 1

Financial reporting. Principles of financial statements, disclosure, analysis, and interpretation Revenue and expenses -- Stockholders' equity -- Statement of cash flows -- Segment reporting -- Standards. Actions of the financial accounting standards board -- Consolidation of variable interest entities -- Governmental accounting -- Governmental fund accounting -- Not-for-profit or exempt organizations -- International standards : accounting -- International standards : auditing, ethics, public sector -- Accounting procedures. Cost accounting -- Budgeting for profit planning and budgetary control -- Change in accounting methods and consideration of accounting periods -- Auditor independence and the audit committee -- Reserved -- Niche accounting. Practice before the IRS and the power of attorney -- Internet accounting -- E-commerce -- Insurance accounting -- Expert witness -- Internal controls for small businesses -- SEC accounting and oversight. The Securities and Exchange Commission : organization and the acts -- The Securities and Exchange Commission : materiality -- The Sarbanes-Oxley Act of 2002 -- Public company accounting oversight board -- Investments. Equity strategies -- Advanced equity strategies -- Debt securities -- Demystifying funds -- Mutual funds -- Reverse mortgages -- Tax matters. Recent tax changes -- Insolvency, debt forgiveness and bankruptcy -- Depreciation -- Asset valuation for tax purposes -- Business use of a home -- Limited liability companies -- Independent contractor or employee? -- Tip income -- The legal environment of accounting : federal law and cases impacting accountants -- The finances of a higher education -- Taxpayer rights.

Accounting Desk Book provides insightful, clear explanations on key areas of daily practice for CPAs and financial services professionals. It offers straightforward discussions on significant developments, important pronouncements, and updated information from the PCAOB and IRS. Guidelines, illustrations, and practical explanations simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to business and client situations. From back cover.



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Accounting--Handbooks, manuals, etc.


Handbook

HF5601.J684.A236 2020