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

Published: 2006-11

Total Pages: 822

ISBN-13: 9780808090571

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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 Income Taxes, 2009 Edition

Cch Accounting for Income Taxes, 2009 Edition PDF

Author: Richard Petersen

Publisher: CCH

Published: 2008

Total Pages: 420

ISBN-13: 9780808091639

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CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006.

Top Accounting Issues for 2009

Top Accounting Issues for 2009 PDF

Author: CCH Editorial

Publisher: CCH

Published: 2008

Total Pages: 292

ISBN-13: 9780808018865

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CCH's Top Accounting Issues for 2009 Course helps CPAs stay abreast of the most significant new standards and important projects. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by the changes. The topics reviewed were selected because of their impact on financial reporting and because of the role they play in understanding the accounting landscape in the year ahead.

Top Accounting Issues for 2006 CPE Course

Top Accounting Issues for 2006 CPE Course PDF

Author: CCH Editorial Staff Publication

Publisher: C C H Incorporated

Published: 2005-08-30

Total Pages: 200

ISBN-13: 9780808013808

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CCH's Top Accounting Issues for 2006 Course helps CPAs stay abreast of the most significant new standards and important projects. It does so by identifying the events of the past year that have developed into hot issues and reviewing the opportunities and pitfalls presented by the changes. The topics reviwed were selected because of their impact on financial reporting and because of the role they play in understanding the accounting landscape in the year ahead.