Accountants' Handbook, Special Industries and Special TopicsJohn Wiley & Sons, 13 Μαΐ 2003 - 840 σελίδες The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition 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. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting. |
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Σελίδα 28-58
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Σελίδα 28-59
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Σελίδα 28-61
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Σελίδα 28-63
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Σελίδα 28-69
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Περιεχόμενα
SPECIAL INDUSTRIES AND SPECIAL TOPICS 27 Oil Gas and Other Natural Resources | xxvii |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 28 Real Estate and Construction | 28-1 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 29 Financial Institutions | 28-55 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 30 Producers or Distributors of Films | 28-119 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 31 Regulated Utilities | 31-1 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 32 State and Local Government Accounting | 31-43 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 33 NotforProfit Organizations | 31-143 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 34 Providers of Health Care Services | 31-205 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 37 StockBased Compensation | 31-341 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 38 Prospective Financial Statements | 31-401 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 39 Personal Financial Statements | 39-1 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 40 Partnerships and Joint Ventures | 39-25 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 41 Estates and Trusts | 39-59 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 42 Valuation of Nonpublic Companies | 39-93 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 43 Bankruptcy | 42-8 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 44 Forensic Accounting and Litigation Consulting Services | 42-50 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 35 Accounting for Government Contracts | 31-263 |
SPECIAL INDUSTRIES AND SPECIAL TOPICS 36 Pension Plans and Other Postretirement and Postemployment Benefits | 31-291 |
Συχνά εμφανιζόμενοι όροι και φράσεις
accepted accounting principles accounting principles accrual activities actuarial present value adjustment AICPA allocated amortization amount APB Opinion apply assumptions audit award balance sheet bank basis benefit book value capital cash flows changes compensation cost contract contributions creditors debt debtor December 31 deferred depreciation determined disclosure discount earnings per share EITF Issue employee entity equity estimated fair value FASB Statement federal fees financial reporting fixed assets forecast fund future GAAP GASB governmental grant health care organizations income statement income tax incurred interest investment lease liabilities loans loss ment method mortgage mortgage loans Norwalk not-for-profit organizations obligation operations partnership payment period present prospective financial statements purchase purposes real estate received recognized recorded regulations regulatory restricted result revenue risk securities securitization SFAS significant specific Statement of Financial stock option tion transactions trust valuation