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More About This Title Accountants' Handbook, 12th Edition, 2013 Supplement
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The Accountants' Handbook series has the longest tradition of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire to obtain quick, understandable, and thorough exposure to complex accounting-related subjects. It 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 users of accounting information.
- Reflects the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS
- Written by nationally recognized accounting professionals
- Provides a single reference for accounting professionals, with comprehensive analysis on over 45 critical areas of accounting
Comprehensive content provides analysis on over 40 critical areas of accounting. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook, Twelfth Edition.
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D.R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has been called upon by media as an authority on account-ing ethical responsibilities. Dr. Carmichael has appeared on major network seg-ments, including ABC News, Nightline, and Moneyline, and is frequently quoted in the Wall Street Journal and The New York Times.
Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.
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Preface vii
About the Editor ix
About the Contributors xi
4a XBRL Reporting in the EDGAR Database (New) 1
CLINTON E. WHITE, JR., MBA, DBA
University of Delaware
7 Introduction to Internal Control Assessment and Reporting (Addendum) 23
LYNFORD GRAHAM, CPA, PHD, CFE
Bentley University
10a Implementing the Balanced Scorecard (New) 25
LES LIVINGSTONE, MBA, PHD, CPA (NY & TX)
University of Maryland, University College
12 Revenues and Receivables (Revised) 43
ALAN S. GLAZER, PHD, CPA
Franklin & Marshall College
CYNTHIA L. KROM, PHD, CPA, CFE
Franklin & Marshall College
HENRY R. JAENICKE, PHD, CPA
Late of Drexel University
13a Assigning Indirect Manufacturing Costs to Products (New) 47
LES LIVINGSTONE, MBA, PHD, CPA (NY & TX)
University of Maryland, University College
31 Real Estate and Construction (Addendum) 59
BENEDETTO BONGIORNO, CPA, CRE
Natural Decision Systems, Inc.
33 State and Local Government Accounting (Revised) 61
CYNTHIA PON, CPA
Macias Gini O’Connell LLP
RICHARD A. GREEN, CPA
Macias Gini O’Connell LLP
CAROLINE H. WALSH, CPA
Macias Gini O’Connell LLP
38 Estates and Trusts (Revised) 71
PHILIP M. HERR, JD, CPA, PFS
AXA Equitable Life Insurance Company
ELIZABETH LINDSAY-OCHOA, JD, LLM (TAXATION)
Tompkins Financial Advisors
Index 79
