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Top Accounting Issues for 2006 CPE Course

Top Accounting Issues for 2006 CPE Course
Author: CCH Editorial Staff Publication
Publisher: C C H Incorporated
Total Pages: 200
Release: 2005-08-30
Genre: Business & Economics
ISBN: 9780808013808

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CCH's Top Accounting Issues for 2006 Course helps CPAs stay abreast of the most significant new standards and important projects. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by the changes. The topics reviwed were selected because of their impact on financial reporting and because of the role they play in understanding the accounting landscape in the year ahead.


CCH Accounting for Income Taxes

CCH Accounting for Income Taxes
Author: Richard Petersen
Publisher: BRUCE BOWMAN
Total Pages: 390
Release: 2007-06
Genre: Business & Economics
ISBN: 9780808090939

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CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes?an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006.


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.


Cch Accounting for Income Taxes, 2009 Edition

Cch Accounting for Income Taxes, 2009 Edition
Author: Richard Petersen
Publisher: CCH
Total Pages: 420
Release: 2008
Genre: Business & Economics
ISBN: 9780808091639

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CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006.


Handbook of Financial Analysis, Forecasting & Modeling

Handbook of Financial Analysis, Forecasting & Modeling
Author: Jae K. Shim
Publisher: Prentice Hall
Total Pages: 468
Release: 1988
Genre: Business & Economics
ISBN:

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Ready-to-use forecasting and modeling tools to read the future under any given set of assumptions. Manipulate variables such as revenues, expenses, cash flow and earnings while improving the quality of decision-making and reduces risk of error.


2008 CCH Accounting for Derivatives and Hedging

2008 CCH Accounting for Derivatives and Hedging
Author: James F. Green
Publisher: CCH
Total Pages: 1304
Release: 2007
Genre: Business & Economics
ISBN: 9780808091004

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CCH Accounting for Derivatives and Hedging offers professionals comprehensive guidance for applying the intricate and expansive requirements of FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and its amendments. Since its issuance, the FASB has amended and interpreted Statement 133 numerous times, making the accounting guidance for derivatives and hedging activities one of the most complex and frequently misunderstood accounting principles used in business today. CCH Accounting for Derivatives and Hedging helps users identify the nuances of accounting for these types of activities and provides practical guidance on how to apply these principles to typical situations currently encountered in practice in numerous types of transactions, including: fair value hedges; interest-rate swaps; cash flow hedges; embedded derivative instruments; net investment hedges; and disclosures. This expansive guide provides professionals with a practical resource by selectively combining information from the official text of the FASB, along with information drawn from the rules and releases of the SEC, consensuses of the EITF, and lessons learned from leading practitioners in the field.