Download or read book A Guide to Implementation of Statement 91 on Accounting for Nonrefundable Fees and Costs Associated with Originating Or Acquiring Loans and Initial Direct Costs of Leases written by and published by . This book was released on 1987 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to Implementation of Statement 91 on Accounting for Nonrefundable Fees and Costs Associated with Originating Or Acquiring Loans and Initial Direct Leases written by Christopher S. Lynch and published by . This book was released on 1987 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The OFHEO Report written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2004 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Real Estate Transactions written by Maria K. Davis and published by John Wiley & Sons. This book was released on 2011-11-07 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Real Estate Transactions, Second Edition is an up-to-date, comprehensive reference guide, specifically written to help professionals understand and apply the accounting rules relating to real estate transactions. This book provides financial professionals with a powerful tool to evaluate the accounting consequences of specific deals, enabling them to structure transactions with the accounting consequences in mind, and to account for them in accordance with US GAAP. Accountants and auditors are provided with major concepts, clear and concise explanations of real estate accounting rules, detailed applications of US GAAP, flowcharts, and exhaustive cross-references of the authoritative literature.
Download or read book GAAP Guide Levels B C and D 2009 written by Judith Weiss and published by CCH. This book was released on 2008 with total page 1540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains cross references to companion publication: GAAP guide level A.
Download or read book The Timing of Income Recognition in Tax Law and the Time Value of Money written by Moshe Shekel and published by Routledge. This book was released on 2009-05-28 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
Download or read book Guide to Implementation of GASB Statement 10 on Accounting and Financial Reporting for Risk Financing and Related Insurance Issues written by and published by Governmental Accounting Standards Board. This book was released on 1993 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Failure of Independent CPA s to Identify Fraud Waste and Mismanagement and Assure Accurate Financial Position of Troubled S L s written by United States. Congress. House. Committee on Banking, Finance, and Urban Affairs and published by . This book was released on 1989 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CCH Accounting for Financial Assets and Liabilities Sales Transfers and Extinguishments written by John E. Stewart and published by CCH. This book was released on 2006-11 with total page 822 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Private Litigation Under the Federal Securities Laws written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by . This book was released on 1994 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Original Pronouncements written by and published by . This book was released on 2008 with total page 1706 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Instruments written by Rosemarie Sangiuolo and published by CCH. This book was released on 2008-11 with total page 1002 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Instruments: A Comprehensive Guide to Accounting and Reporting is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This unique book pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. This comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues.
Download or read book 1997 Current Text written by Financial Accounting Standards Board and published by Wiley. This book was released on 1997 with total page 1878 pages. Available in PDF, EPUB and Kindle. Book excerpt: The FASB Current Text is a topical integration of currently effective accounting and reporting standards. It features material from FASB Statements of Financial Accounting Standards and Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Volume I: General Standards contains those standards that are generally applicable to all enterprises. Volume II: Industry Standards contains specialized standards that are applicable to not–for–profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards.
Download or read book Exposure Draft written by and published by . This book was released on 1990 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book AICPA Audit and Accounting Manual written by and published by . This book was released on 1998 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book AICPA Technical Practice Aids written by American Institute of Certified Public Accountants and published by . This book was released on 2007 with total page 2592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Credit Unions written by and published by . This book was released on 1996 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
