Author: Accounting Research Manager GroupPublisher: North Vancouver, B.C. : STP Specialty Technical Publishers
ISBN: 9781895333459
Category : Assets (Accounting)
Languages : en
Pages :
Book Description
Financial Assets & Liabilities : Sales Transfers & Extinguishments : Interpretations of FASB 125, Accounting for the Transfer and Servicing of Financial Assets and Extinguishments of Liabilities
Author: Accounting Research Manager GroupPublisher: North Vancouver, B.C. : STP Specialty Technical Publishers
ISBN: 9781895333459
Category : Assets (Accounting)
Languages : en
Pages :
Book Description
Financial Assets & Liabilities
Author: Publisher:
ISBN: 9781895333459
Category : Assets (Accounting)
Languages : en
Pages :
Book Description
CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments
Author: John E. StewartPublisher: CCH
ISBN: 9780808090571
Category : Business & Economics
Languages : en
Pages : 822
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.
A Guide to Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Author: Accounting for Transfers of Financial Assets
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 80
Book Description
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 116
Book Description
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Author: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Author: Financial Accounting Theory and Analysis
Author: Richard G. SchroederPublisher: John Wiley & Sons
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674
Book Description
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Accounting for Transfers of Financial Assets
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 96
Book Description