TY  - BOOK
AU  - Dauber,Nicky A.
AU  - Shim,Jae K.
AU  - Siegel,Joel G.
AU  - Siegel,Joel G.
TI  - The complete CPA reference
SN  - 9781118224403
AV  - HF5636 .D377 2012eb
U1  - 657 23
PY  - 2012///
CY  - Hoboken, N.J.
PB  - John Wiley & Sons
KW  - Accounting
KW  - Handbooks, manuals, etc
KW  - Financial statements
KW  - BUSINESS & ECONOMICS
KW  - Financial
KW  - bisacsh
KW  - fast
KW  - Electronic books
KW  - Handbooks and manuals
N1  - Previous ed. published as The vest pocket CPA / Joel G. Siegel, Nick Dauber, Jae K. Shim. 2008; Title from title screen; Includes bibliographical references and index; The Complete CPA Reference; Contents; About the Authors; Acknowledgments; Introduction; PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CHAPTER 1 Financial Statement Reporting: The Income Statement; Income Statement Format; Comprehensive Income; Extraordinary Items; Nonrecurring Items; Discontinued Operations; Revenue Recognition; Realization; At the Completion of Production; Requirements; During Production; Cash Basis; Recognition of Franchise Fee Revenue by the Franchisor; Other Revenue Considerations; Multiple Deliverables; Software Revenue Recognition; Research and Development CostsAdvertising Costs; Restructuring Charges; Other Expense Considerations; Earnings per Share; Diluted Earnings per Share; Antidilutive Securities; CHAPTER 2 Financial Statement Reporting: The Balance Sheet; Assets; Accounts Receivable; Inventory; Fixed Assets; Depreciation; Capitalized Interest; Nonmonetary Transactions; Impairment or Disposal of Long-Lived Assets; Involuntary Conversion; Asset Retirement Obligations; Disclosure; Intangibles; Financial Assets; Insurance; Liabilities; Bonds Payable; Extinguishment of Debt; Estimated Liabilities; Accounting for Compensated AbsencesAccounting for Special Termination Benefits to Employees; Refinancing of Short-Term Debt to Long-Term Debt; Callable Obligations by the Creditor; Disclosure of Long-Term Purchase Obligations; Exit or Disposal Activities; Fair Value Measurements; Fair Value Option for Financial Assets and Financial Liabilities; Electing the Fair Value Option; Events; Instrument Application; Balance Sheet; Statement of Cash Flows; Disclosures; Eligible Items at Effective Date; Available-for-Sale and Held-to-Maturity Securities; Stockholders' Equity; Preferred Stock; Stock RetirementAppropriation of Retained Earnings (Reserve); Treasury Stock; Cost Method; Par Value Method; Quasi-Reorganization; Dividends; Stock Split; Stock Options; Debt Issued with Stock Warrants; Fractional Share Warrants; Disclosure; CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures; Statement of Cash Flows; Interim Reporting; Personal Financial Statements; Incorporation of a Business; Partnerships; Bonus Method; Goodwill Method; CHAPTER 4 Accounting and Disclosures; Hierarchy of GAAP; FASB Accounting Standards Codification; Accounting Changes; Change in Accounting PrincipleChange in Accounting Estimate; Change in Reporting Entity; Correction of an Error; Prior-Period Adjustments; Disclosure of Accounting Policies; Development-Stage Companies; Troubled Debt Restructuring; Debtor; Creditor; Segmental Reporting; Imputing Interest on Notes; Accounting for Futures Contracts; Oil- and Gas-Producing Companies; CHAPTER 5 Key Financial Accounting Areas; Consolidations; Noncontrolling Interests in Consolidated Financial Statements; Business Combinations; Investments in Securities; Stock Investments; Market Value Adjusted; Equity Method; ecn
N2  - The newly updated fast-reference problem solver The Complete CPA Desk Reference-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful
UR  - http://dx.doi.org/10.1002/9781119204121
ER  -