CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments PDF Download
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Author: John E. Stewart
Publisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
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Book Description
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.
Author: John E. Stewart
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 690
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Book Description
Author: John E. Stewart
Publisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
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Book Description
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.
Author: Benjamin S. Neuhausen
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376
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Book Description
Author: James F. Green (Accountant)
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 1138
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Book Description
Author:
Publisher: CCH Australia Limited
ISBN: 1921873809
Category :
Languages : en
Pages : 2289
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Book Description
Author: James F. Green
Publisher: CCH
ISBN: 9780808091004
Category : Business & Economics
Languages : en
Pages : 1304
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Book Description
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.
Author: Donald P. Delves
Publisher: CCH
ISBN: 9780808091240
Category : Business & Economics
Languages : en
Pages : 404
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Book Description
CCH Accounting for Compensation Arrangements offers professionals comprehensive guidance for applying the complex and expansive requirements of FASB Statement No. 123 (Revised 2004), Share-Based Payment. It discusses the financial reporting implications of stock-based compensation arrangements for employees, employee stock purchase plans, certain other compensation arrangements for employees, and share awards to nonemployees for goods and services.
Author: Rosemarie Sangiuolo
Publisher: CCH
ISBN: 9780808092162
Category : Business & Economics
Languages : en
Pages : 1002
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Book Description
Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
Author: Judith Weiss
Publisher: CCH
ISBN: 9780808092216
Category : Business & Economics
Languages : en
Pages : 1540
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Book Description
Contains cross references to companion publication: GAAP guide level A.
Author: CCH Australia Staff
Publisher: CCH Australia Limited
ISBN: 1922010847
Category : Business & Economics
Languages : en
Pages : 2305
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Book Description
