000			03387cam a2200361 i 4500
001			on1237713394
003			OCoLC
005			20240919085830.0
008			210217s2020 iluak f 001 0 eng d
020			_a9780808054863 _qp
035			_a(OCoLC)1237713394
040			_aMVP _beng _erda _cMVP _dOCLCO _dCTW _dOCLCO _dOCLCQ _dOCLCL _dSBI
049			_aSBIM
050	0	4	_aHF5601.J684.A236 2020
245	0	0	_aAccounting desk book : _bthe accountant's everyday instant answer book / _cGeralyn A. Jover-Ledesma. _hPR
246	3	0	_aAccountant's everyday instant answer book
246	1	8	_a2021 acounting desk book
250			_a30th edition.
260			_aRiverwoods, Illinois : _bCCH, _c(c)2021.
300			_a1
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
505	0		_aFinancial reporting. Principles of financial statements, disclosure, analysis, and interpretation _tRevenue and expenses -- _tStockholders' equity -- _tStatement of cash flows -- _tSegment reporting -- _tStandards. Actions of the financial accounting standards board -- _tConsolidation of variable interest entities -- _tGovernmental accounting -- _tGovernmental fund accounting -- _tNot-for-profit or exempt organizations -- _tInternational standards : accounting -- _tInternational standards : auditing, ethics, public sector -- _tAccounting procedures. Cost accounting -- _tBudgeting for profit planning and budgetary control -- _tChange in accounting methods and consideration of accounting periods -- _tAuditor independence and the audit committee -- _tReserved -- _tNiche accounting. Practice before the IRS and the power of attorney -- _tInternet accounting -- _tE-commerce -- _tInsurance accounting -- _tExpert witness -- _tInternal controls for small businesses -- _tSEC accounting and oversight. The Securities and Exchange Commission : organization and the acts -- _tThe Securities and Exchange Commission : materiality -- _tThe Sarbanes-Oxley Act of 2002 -- _tPublic company accounting oversight board -- _tInvestments. Equity strategies -- _tAdvanced equity strategies -- _tDebt securities -- _tDemystifying funds -- _tMutual funds -- _tReverse mortgages -- _tTax matters. Recent tax changes -- _tInsolvency, debt forgiveness and bankruptcy -- _tDepreciation -- _tAsset valuation for tax purposes -- _tBusiness use of a home -- _tLimited liability companies -- _tIndependent contractor or employee? -- _tTip income -- _tThe legal environment of accounting : federal law and cases impacting accountants -- _tThe finances of a higher education -- _tTaxpayer rights.
520	0		_aAccounting 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.
530			_a2
650		0	_aAccounting _vHandbooks, manuals, etc.
655		2	_aHandbook
700	1		_aJover-Ledesma, Geralyn A., _e1 _4aut
710	2		_aCCH Incorporated.
902			_a1 _bCynthia Snell _c122 _dElin Johnson
942			_cBK _hHF5601 _m2021. _QCC _2lcc _z31923001891031
999			_c104453 _d104453