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Accountants' Handbook, Financial Accounting and General Topics
D. R. CarmichaelSteven B. LilienMartin Mellman
出版Wiley, 1999
主題Business & Economics / GeneralBusiness & Economics / Accounting / GeneralBusiness & Economics / Accounting / Financial
ISBN04712959499780471295945
URLhttp://books.google.com.hk/books?id=Po4YAAAAIAAJ&hl=&source=gbs_api
註釋This book provides comprehensive coverage of the field to both accounting professionals and professionals in other fields who have a need or desire to obtain a quick, understandable, and thorough exposure to a complex accounting-related subject. It is designed as a single reference source that provides an answer to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other users and preparers of accounting information. Chapters are prepared by partners in major accounting firms, financial executives, financial analysts, or other relevant business professionals. Every major international accounting firm is represented among the authors. The specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountant's Handbook.

This core volume (ISBN 0471-291226) is supplemented annually.

The 2002 Cumulative Supplement (ISBN 0471-419362) includes:

  • New FASB Statements of Financial Accounting Standards: SFAS No. 140 "Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities," SFAS No. 141 "Business Combinations," and SFAS No. 142 "Goodwill and Other Intangible Assets"
  • A new chapter on the effects of SFAS No. 33 "Financial Reporting and Changing Prices"
  • Guidance on the revised Audit and Accounting Guide, "Banks and Savings Institutions" issued by the AICPA
  • Discussion of Interpretation No. 44, "Accounting for Certain Transactions Involving Stock Compensation" issued by FASB which provides guidance on the application of APB Opinion No. 25, "Accounting for Stock Issued to Employees"
This supplement updates the core volume, Carmichael/The Accountant's Handbook, Ninth Edition (ISBN 0471-291226).