A Guide To Implementation Of Statement 140 On Accounting For Transfers And Servicing Of Financial Assets And Extinguishments Of Liabilities PDF Download

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CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments

CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments
Author: John E. Stewart
Publisher: CCH
Total Pages: 822
Release: 2006-11
Genre: Business & Economics
ISBN: 9780808090571

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CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.


Financial Assets & Liabilities

Financial Assets & Liabilities
Author:
Publisher:
Total Pages:
Release:
Genre: Assets (Accounting)
ISBN: 9781895333459

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Accountants' Handbook, 2009 Cumulative Supplement

Accountants' Handbook, 2009 Cumulative Supplement
Author: D. R. Carmichael
Publisher: John Wiley & Sons
Total Pages: 354
Release: 2009-03-09
Genre: Business & Economics
ISBN: 0470286539

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Accountants continue to find it difficult to keep abreast of the flood of issuances by FASB and AICPA, as well as the numerous interpretations and bulletins issued to explain them. Accountants' Handbook, Eleventh Edition, 2009 Cumulative Supplement has the longest tradition of providing comprehensive coverage to accounting professionals. It provides quick, understandable, and thorough exposure to complex accounting-related subjects. As well, it demystifies the complexity of accounting principles and the practice that dominates the accounting industry increases. For accountants, CFOs, controllers.