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Informationen zum Autor Nick Dauber , MS, CPA, is the author of four books and has served as book reviewer for major book publishers and has had articles published in many professional accounting journals. He is Instructor of Auditing and Taxation at Queens College of the City University of New York and has been in professional practice for over twenty-five years. Jae K. Shim , PHD, CPA, a prolific accounting and finance expert, has over fifty college and professional books to his credit. He is Professor of Accounting and Finance at California State University, Long Beach, and is CEO of Delta Consulting Company, a financial consulting and training firm. Joel G. Siegel , PHD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. Siegel was a member of the audit staff of Coopers & Lybrand and has consulted many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review. He is Professor of Accounting at Queens College of the City University of New York. Klappentext The newly updated fast-reference problem solverThe 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 topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures.* Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB* Incorporates Accounting Standards Codification (ASC) throughout the book* Adds new chapters on professional ethics and quality controls for CPA firms* Features a new section on International Financial Reporting Standards (IFRS)Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting. Zusammenfassung 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. Inhaltsverzeichnis About the Authors xxi Acknowledgments xxiii Introduction xxv Part I Commonly Used Generally Accepted Accounting Principles Chapter 1 Financial Statement Reporting: The Income Statement 3 Income Statement Format 4 Comprehensive Income 4 Extraordinary Items 5 Nonrecurring Items 6 Discontinued Operations 6 Revenue Recognition 8 Other Revenue Considerations 18 Multiple Deliverables 18 Software Revenue Recognition 19 Research and Development Costs 20 Advertising Costs 23 Restructuring Charges 23 Other Expense Considerations 23 Earnings per Share 23 Chapter 2 Financial Statement Reporting: The Balance Sheet 33 Assets 33 Liabilities 57 Fair Value Measurements 71 Fair Value Option for Financial Assets and Financial Liabilities 73 Stockholders' Equity 77 Chapter 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures 91 Statement of Cash Flows 91 Interim Reporting 103 Personal Financial Statements 107 Incorporation of a Business 110 Partnerships 110 Chapter 4 Ac...
