Author: John E. Stewart
Publisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
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
Author: John E. Stewart
Publisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
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.
Publisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
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 Leases
Author: Jeffrey Ellis
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602
Book Description
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602
Book Description
2005 CCH Accounting for Financial Assets and Liabilities
Author: John E. Stewart
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 690
Book Description
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 690
Book Description
2008 CCH Accounting for Derivatives and Hedging
Author: James F. Green
Publisher: CCH
ISBN: 9780808091004
Category : Business & Economics
Languages : en
Pages : 1304
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.
Publisher: CCH
ISBN: 9780808091004
Category : Business & Economics
Languages : en
Pages : 1304
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.
2005 CCH Accounting for Derivatives and Hedging
Author: James F. Green (Accountant)
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 1138
Book Description
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 1138
Book Description
SEC Docket
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1152
Book Description
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1152
Book Description
AALL Directory and Handbook
Author: American Association of Law Libraries
Publisher:
ISBN:
Category : Law libraries
Languages : en
Pages : 574
Book Description
Publisher:
ISBN:
Category : Law libraries
Languages : en
Pages : 574
Book Description
2005 CCH Accounting for Business Combinations, Goodwill and Other Intangible Assets
Author: Benjamin S. Neuhausen
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376
Book Description
Directory of Law-related CD-ROMs
Author:
Publisher:
ISBN:
Category : CD-ROM publishing
Languages : en
Pages : 264
Book Description
Publisher:
ISBN:
Category : CD-ROM publishing
Languages : en
Pages : 264
Book Description
CCH SEC Docket Volume 59,No.11 June 28,1998
Author: Commerce Clearing House,Inc
Publisher:
ISBN:
Category :
Languages : en
Pages : 1650
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1650
Book Description