06470cam a2200805Ma 4500 ocn807062223 OCoLC 20170830082158.0 m o d cr zn||||||||| 120719s2012 njua obf 001 0 eng d 9781118224403 (electronic bk.) 111822440X (electronic bk.) 9781118237618 (electronic bk.) 1118237617 (electronic bk.) 9781118262528 (electronic bk.) 1118262522 (electronic bk.) 9781119204121 (electronic bk.) 1119204127 (electronic bk.) 9781118115886 (pbk.) 1118115880 (pbk.) 9781283960274 1283960273 AU@ 000052891444 CHNEW 000604285 DEBBG BV041052846 DEBBG BV041070076 DEBBG BV041909094 DEBSZ 397186665 DEBBG BV043394990 (OCoLC)807062223 (OCoLC)824729282 (OCoLC)826853537 (OCoLC)876046671 (OCoLC)880745475 EA630CEF-5EC5-46B9-903D-C00986BACD3B OverDrive, Inc. http://www.overdrive.com CtWfDGI eng pn STF B24X7 OCLCO OCLCQ N$T YDXCP OCLCF UKDOC OCLCO TEFOD OCLCQ MHW EBLCP MEAUC DEBSZ AU@ CDX E7B IDEBK IIB H9Z UMI DEBBG TEFOD DG1 OCLCQ OCL OCLCQ MAIN HF5636 .D377 2012eb BUS 001010 bisacsh 657 23 Dauber, Nicky A. The complete CPA reference / Nick A. Dauber, Jae K. Shim, Joel G. Siegel. [electronic resource] Complete certified public accountant reference [5th ed.]. Hoboken, N.J. : Wiley, ©2012. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier 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. 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. Accounting Handbooks, manuals, etc. Accounting. Accounting Handbooks, manuals, etc. Financial statements. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting. fast (OCoLC)fst00795379 Electronic books. Handbooks and manuals. fast (OCoLC)fst01423877 Shim, Jae K. aut Siegel, Joel G. aut Siegel, Joel G. Vest pocket CPA. Print version: 9781118115886 http://onlinelibrary.wiley.com/book/10.1002/9781119204121 Wiley Online Library ddc BK 206118 206118