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.

CCH Accounting for Leases

CCH Accounting for Leases PDF Author: Jeffrey Ellis
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602

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Book Description


2005 CCH Accounting for Financial Assets and Liabilities

2005 CCH Accounting for Financial Assets and Liabilities PDF Author: John E. Stewart
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 690

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Book Description


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.

2005 CCH Accounting for Derivatives and Hedging

2005 CCH Accounting for Derivatives and Hedging PDF Author: James F. Green (Accountant)
Publisher: CCH Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 1138

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Book Description


SEC Docket

SEC Docket PDF Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1152

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Book Description


AALL Directory and Handbook

AALL Directory and Handbook PDF Author: American Association of Law Libraries
Publisher:
ISBN:
Category : Law libraries
Languages : en
Pages : 574

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Book Description


2005 CCH Accounting for Business Combinations, Goodwill and Other Intangible Assets

2005 CCH Accounting for Business Combinations, Goodwill and Other Intangible Assets PDF Author: Benjamin S. Neuhausen
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Book Description


Directory of Law-related CD-ROMs

Directory of Law-related CD-ROMs PDF Author:
Publisher:
ISBN:
Category : CD-ROM publishing
Languages : en
Pages : 264

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Book Description


CCH SEC Docket Volume 59,No.11 June 28,1998

CCH  SEC Docket   Volume 59,No.11  June 28,1998 PDF Author: Commerce Clearing House,Inc
Publisher:
ISBN:
Category :
Languages : en
Pages : 1650

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Book Description