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Author: Jeffrey Ellis
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602
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Book Description
Author: Jeffrey Ellis
Publisher: CCH
ISBN: 9780808091356
Category : Business & Economics
Languages : en
Pages : 602
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Book Description
Author: Accounting Research Manager Group
Publisher:
ISBN: 9780808089049
Category :
Languages : en
Pages : 500
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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: Steve Ellis
Publisher:
ISBN: 9780808090007
Category :
Languages : en
Pages :
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Author:
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 64
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Book Description
Author: Benjamin S. Neuhausen
Publisher: CCH
ISBN: 9780808091134
Category : Business & Economics
Languages : en
Pages : 548
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Book Description
CCH Accounting for Business Combinations, Goodwill, and Other Intangible Assets offers practical guidance on accounting for business combinations, as well as intangible assets and goodwill under both U.S. and international accounting standards. It covers a broad range of transactions, including: acquisitions of businesses by acquiring assets or stock; acquisitions of minority interests; leveraged buyouts; reverse acquisitions; rollup transactions; and transfers and exchanges between companies under common control. This comprehensive resource draws on a variety of accounting literature to amplify the text of FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, for U.S. standards, and International Financial Reporting Standard 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.
Author: Shawn D. Halladay
Publisher: Amambal & Alson
ISBN: 9780945988038
Category : Business & Economics
Languages : en
Pages : 568
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Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 478
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Author: Joseph P. Sebik
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 0
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Author: John Bernard Shanahan
Publisher:
ISBN: 9780869035689
Category : Leases
Languages : en
Pages : 60
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Book Description
