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

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

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

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

2008 CCH Accounting for Derivatives and Hedging

2008 CCH Accounting for Derivatives and Hedging PDF 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.

SEC Docket

SEC Docket PDF Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1520

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Book Description


Annual Report

Annual Report PDF Author: Federal Deposit Insurance Corporation
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 104

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Book Description


Annual Report of the Securities and Exchange Commission

Annual Report of the Securities and Exchange Commission PDF Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 204

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Book Description


Accountants' Handbook, Financial Accounting and General Topics

Accountants' Handbook, Financial Accounting and General Topics PDF Author: D. R. Carmichael
Publisher: John Wiley & Sons
ISBN: 0471456160
Category : Business & Economics
Languages : en
Pages : 1102

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Book Description
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.

Mark to Market Accounting

Mark to Market Accounting PDF Author: Walter P. Schuetze
Publisher: Routledge
ISBN: 1134423829
Category : Business & Economics
Languages : en
Pages : 349

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Book Description
The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems.

Analysis Of The Failure Of Superior Bank, FSB..., Hearing... S. Hrg. 107-702... Committee On Banking, Housing, & Urban Affairs, United States Senate... 107th Congress, 2nd Session

Analysis Of The Failure Of Superior Bank, FSB..., Hearing... S. Hrg. 107-702... Committee On Banking, Housing, & Urban Affairs, United States Senate... 107th Congress, 2nd Session PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 260

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Book Description


A Guide to Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities

A Guide to Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities PDF Author:
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 364

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Book Description


GAAP Guide Levels B, C, and D (2009)

GAAP Guide Levels B, C, and D (2009) PDF 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.