Accountants' Handbook, 10th Edition, Volume 2, Special Industries and Special Topics, 10th Edition

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Edition: 10th
Format: Paperback
Pub. Date: 2003-04-01
Publisher(s): Wiley
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Summary

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.

Table of Contents

VOLUME ONE: FINANCIAL ACCOUNTING AND GENERAL TOPICS
1 The Framework of Financial Accounting Concepts and Standards
REED K. STOREY, PhD, CPA
Financial Accounting Standards Board
2 Financial Accounting Regulations and Organizations
JOSEPH V. CARCELLO, PhD, CPA, CIA, CMA
University of Tennessee
3 SEC Reporting Requirements
DEBRA J. MACLAUGHLIN, CPA
BDO Seidman LLP
WENDY IIAMBLETON, CPA
BDO Seidman LLP
4 Earnings Management
PAUL ROSENHTLD, CPA
5 Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron
PAUL ROSENHELD, CPA
Management Discussion and Analysis
STEPHEN BRYAN, MBA, PhD
The Stan Ross Department of Accountancy Zicklin school of Business
Bernard M. Baruch College, CUMY
7 Global Accounting and Auditing
RICHARD C. JONES, PhD, CPA
Hofstro University
8 Financial Statements: Form and Content
JAN R. WILLIAMS, PhD, CPA
College of Business Administration University of Tennessee
9 Income Statement Presentation and Earnings per Share
JUAN AGUERREBERE, JR., CPA
Perez-Abreu, Aguerrebere, sueiro LLC
10 Accounting for Business Combinations
PAUL PACTER, PhD, CPA
Director
IAS Global Office
Deloitte Touche Tohmatsu
11 Consolidation, Translation, and the Equity Method
STEVEN RUBIN, CPA
Deloitte & Touche LLP
12 Statement of Cash Flows
JUDITH WEISS, CPA
13 Interim Financial Statements
ANTHONY J. MOTTOLA, CPA
Mottola & Associates, Inc.
14 Analyzing Financial Statements
GERALD I. WHITE, CFA
Grace & White, Inc.
ASHWINPAUL C. SONDHI, PhD
A. C. Sondhi and Associates, LLC
15 Price-Change Reporting
PAUL ROSENFTELD, CPA
16 Cash and Investments
LUIS E. CABRERA, CPA
American Institute of Certified Public Accountants
17 Revenues and Receivables
ALAN S. GLAZER, PhD, CPA
Franklin & Marshall College
HENRY R. JAENICKE, PhD, CPA
Drexel University
18 Inventory
RICHARD R. JONES, CPA
Ernst & Young LLP
GARY L. SMrr, CPA
Ernst & Young LLP
19 Property, Plant, Equipment, and Depreciation
RICHARD H. MOSELEY, CPA
American Express Tax and Business Services, Inc.
20 Goodwill and Other Intangible Assets
LAILANI MOODY, CPA, MBA
Grant Thornton LLP
21 Leases
JAMES R. ADLER, CPA, CFE, PhD
Adler Consulting, Ltd.
22 Accounting for Income Taxes
E. RAYMOND SIMPSON, CPA
Financial Accounting Standards Board
23 Liabilities
FREDERICK GILL, CPA
Senior Technical Manager
Accounting Standards Team
American Institute of Certified Public Accountants
24 Derivatives and Hedge Accounting
ROBERT L. ROYALL II, CPA, CFA, MBA
Ernst & Young LLP
FRANCINE MELLORS, CPA
Ernst & Young LLP
25 Shareholders' Equity
MARTIN BEMs, PhD, CPA
The Stan Ross Department of Accountancy
Zicklin School of Business
Bernard M. Baruch College, CUNY
26 Auditing Standards and Audit Reports
DAN M. Guy, PhD, CPA
Clemson University
ALAN J. WINTERS, PhD, CPA
Clemson University
VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS
27 Oil, Gas, and Other Natural Resources
RICHARD P. GRAFF, CPA
The Graff Consulting Group
JOSEPH B. FEITEN, CPA
28 Real Estate and Construction
CLIFFORD H. SCHWARTZ, CPA
PricewaterhouseCoopers LLP
SUZANNE MCELYEA, CPA
PricewaterhouseCoopers LLP
29 Financial Institutions
LAURA J. PHILLIPS, CPA
Ernst & Young LLP
MARK R. ROUCHARD, CPA
Ernst & Young LLP
DALE K. THOMPSON, CPA
Ernst & Young LLP
ALAN M. KALL, CPA
Ernst & Young LLP
KEITH M. HOUSUM, CPA
Ernst & Young LLP
30 Producers or Distributors of Films
PAUL ROSENFIELD, CPA
31 Regulated Utilities
BENJAMIN A. MCKNJGHT III, CPA
Arthur Andersen LLP, Retired
32 State and Local Government Accounting
ANDREW J. BLOSSOM, CPA
KPMG Peat Marwick LLP
ANDREW GOTTSCHALK, CPA
KPMG Peat Marwick LLP
JOHN R. MILLER, CPA, CGFM
KPMG Peat Marwick LLP
WARREN RUPPEL, CPA
DiTomasso & Ruppel, CPAs
33 Not-for-Profit Organizations
RONALD F. RIES, CPA
American Express Tax and Business Services, Inc.
IAN J. BENJAMIN, CPA
American Express Tax and Business services, Inc.
34 Providers of Health Care Services
MARTHA GARNER, CPA
PricewaterhouseCoopers LLP
35 Accounting for Government Contracts
MARGARET M. WORTHINGTON, CPA
36 Pension Plans and Other Postretirement and Postemployment Benefits
VINCENT AMOROSO, FSA
Deloitte & Touche LLP
JASON FLYNN, FSA
Deloitte & Touche LLP
ERIC KLIS, FSA
Deloitte & Touche LLP
37 Stock-Based Compensation
PETER T. CHINGOS, CPA
Mercer Human Resources Consulting
WALTON T. CONN, JR., CPA
KPMG Peat Marwick LLP
JOHN R. DEMING, CPA
KPMG Peat Marwick LLP
38 Prospective Financial Statements
DON M. PALLATS, CPA
39 Personal Financial Statements
DENNIS S. NEIER, CPA
Goldstein Golub Kessler LLP
JOEL O. STEINBERG, CPA
Goldstein Golub Kessler LLP
40 Partnerships and Joint Ventures
GERARD L. YARNALL, CPA
Deloitte & Touche, LLP
RONALD J. PATTEN, PhD, CPA
DePaul University
41 Estates and Trusts
PHILIP M. HERR, JD, CPA
Kingsbridge Financial Group, Inc.
42 Valuation of Nonpublic Companies
ALLVN A. JOYCE
Allyn A. Joyce & Co., Inc.
JACOB P. ROOSMA, CPA
Williamette Management Associates
43 Bankruptcy
GRANT W. NEWTON, PhD, CPA, CIRA
Pepperdine University
44 Forensic Accounting and Litigation Consulting Services
DENNIS S. NEIER, CPA
American Express Tax and Business Services, Inc.
MARGARET R. KOLB, CPA
American Express Tax and Business Services, Inc.
Index

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