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006 m o d
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008 120719s2012 njua obf 001 0 eng d
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019 _a824729282
_a826853537
_a876046671
_a880745475
020 _a9781118224403
_q(electronic bk.)
020 _a111822440X
_q(electronic bk.)
020 _a9781118237618
_q(electronic bk.)
020 _a1118237617
_q(electronic bk.)
020 _a9781118262528
_q(electronic bk.)
020 _a1118262522
_q(electronic bk.)
020 _a9781119204121
_q(electronic bk.)
020 _a1119204127
_q(electronic bk.)
020 _z9781118115886
_q(pbk.)
020 _z1118115880
_q(pbk.)
020 _z9781283960274
020 _z1283960273
029 1 _aAU@
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029 1 _aCHNEW
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029 1 _aDEBBG
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029 1 _aDEBBG
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029 1 _aDEBSZ
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035 _a(OCoLC)807062223
_z(OCoLC)824729282
_z(OCoLC)826853537
_z(OCoLC)876046671
_z(OCoLC)880745475
037 _aEA630CEF-5EC5-46B9-903D-C00986BACD3B
_bOverDrive, Inc.
_nhttp://www.overdrive.com
050 4 _aHF5636
_b.D377 2012eb
072 7 _aBUS
_x001010
_2bisacsh
082 0 4 _a657
_223
049 _aMAIN
100 1 _aDauber, Nicky A.
245 1 4 _aThe complete CPA reference /
_cNick A. Dauber, Jae K. Shim, Joel G. Siegel.
246 3 _aComplete certified public accountant reference
250 _a[5th ed.].
260 _aHoboken, N.J. :
_bJohn Wiley & Sons,
_c©2012.
300 _a1 online resource
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
500 _aPrevious ed. published as The vest pocket CPA / Joel G. Siegel, Nick Dauber, Jae K. Shim. 2008.
500 _aTitle from title screen.
504 _aIncludes bibliographical references and index.
505 0 _aThe 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.
505 8 _aResearch 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.
505 8 _aAccounting 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.
505 8 _aStock 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.
505 8 _aChange 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.
520 _aThe 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.
650 0 _aAccounting
_vHandbooks, manuals, etc.
650 4 _aAccounting.
650 4 _aAccounting
_vHandbooks, manuals, etc.
650 4 _aFinancial statements.
650 7 _aBUSINESS & ECONOMICS
_xAccounting
_xFinancial.
_2bisacsh
650 7 _aAccounting.
_2fast
_0(OCoLC)fst00795379
655 4 _aElectronic books.
655 7 _aHandbooks and manuals.
_2fast
_0(OCoLC)fst01423877
700 1 _aShim, Jae K.
_4aut
700 1 _aSiegel, Joel G.
_4aut
700 1 _aSiegel, Joel G.
_tVest pocket CPA.
776 0 8 _iPrint version:
_z9781118115886
856 4 0 _uhttp://dx.doi.org/10.1002/9781119204121
_zWiley Online Library
994 _a92
_bDG1
999 _c19726
_d19685
526 _becn