Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764628252
Category :
Languages : en
Pages :
Book Description
Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.
1040 Quickfinder Handbook
Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764628252
Category :
Languages : en
Pages :
Book Description
Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.
Publisher:
ISBN: 9780764628252
Category :
Languages : en
Pages :
Book Description
Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.
Taxation for Decision Makers, 2020
Author: Shirley Dennis-Escoffier
Publisher: John Wiley & Sons
ISBN: 1119562104
Category : Business & Economics
Languages : en
Pages : 656
Book Description
Taxation 2020 introduces all relevant tax topic covered in the CPA exam to undergraduate or graduate students in one-semester introductory tax courses. Offering a decision-making approach to the material, this comprehensive yet accessible text maintains the appropriate balance between concepts and specifics. Twelve concise, student-friendly chapters supply sufficient details to build upon for future careers in taxation and consulting while avoiding the minutiae rarely seen in everyday practice. The new tenth edition covers basic taxation of individuals, corporations, S corporations, partnerships, and fiduciary entities. An emphasis on tax planning helps students understand the effect taxation has on decisions for both individuals and entities. Thoroughly updated for the coming tax year, this textbook covers fundamental areas of taxation and its environment including business and property concepts, property dispositions, business and wealth taxation, and income, expenses, and individual taxes. A wealth of instructor resources includes two solutions manuals—one of which provides solutions to the Research and Tax Return problems—an extensive test bank, and PowerPoint slides. Engaging, highly-readable text enables instructors to assign students out-of-class readings and spend classroom time on more complex topics.
Publisher: John Wiley & Sons
ISBN: 1119562104
Category : Business & Economics
Languages : en
Pages : 656
Book Description
Taxation 2020 introduces all relevant tax topic covered in the CPA exam to undergraduate or graduate students in one-semester introductory tax courses. Offering a decision-making approach to the material, this comprehensive yet accessible text maintains the appropriate balance between concepts and specifics. Twelve concise, student-friendly chapters supply sufficient details to build upon for future careers in taxation and consulting while avoiding the minutiae rarely seen in everyday practice. The new tenth edition covers basic taxation of individuals, corporations, S corporations, partnerships, and fiduciary entities. An emphasis on tax planning helps students understand the effect taxation has on decisions for both individuals and entities. Thoroughly updated for the coming tax year, this textbook covers fundamental areas of taxation and its environment including business and property concepts, property dispositions, business and wealth taxation, and income, expenses, and individual taxes. A wealth of instructor resources includes two solutions manuals—one of which provides solutions to the Research and Tax Return problems—an extensive test bank, and PowerPoint slides. Engaging, highly-readable text enables instructors to assign students out-of-class readings and spend classroom time on more complex topics.
Weekly Compilation of Presidential Documents
(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author: Internal Revenue Service
Publisher:
ISBN: 9781678085223
Category :
Languages : en
Pages : 52
Book Description
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Publisher:
ISBN: 9781678085223
Category :
Languages : en
Pages : 52
Book Description
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Technical Questions and Answers
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1950688518
Category : Business & Economics
Languages : en
Pages : 688
Book Description
Find the answers to the questions accountants, CPA, and clients are asking the AICPA in Technical Questions and Answers, a compilation of popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Assets Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Auditor's Reports Attestation Engagements New Q&As have been added for: Revised Section 163(j) limitation and evaluation of the realizability of a Section 163(j) carryforward (sections 3300.01-.02) Accounting for costs incurred in connection with the implementation of electronic health record systems (section 6400.53) Financial presentation considerations related to transactions involving provider taxation programs and similar arrangements (section 6400.54) Auditor assessment of a special-purpose government's only immaterial fiduciary fund (sections 6950.23-.24) Reporting guidance upon initial implementation of Statement on Auditing Standards no. 134, as amended (section 8100.04) OMB 2019 Compliance Supplement (sections 9110.24-.27) Q&As under the following topics have also been revised: Statement of cash flows (section 1300), Consolidated financial statements (section 1400), Notes to financial statements (section 1800), Cash (section 2110), Fixed assets (section 2210), Long-term investments (section 2220), Health care entities (section 6400), Investment companies (section 6910), Financial Statement Reporting and Disclosure — Employee Benefit Plans (section 6931), Auditing Employee Benefit Plans (section 6933), Predecessor auditors (section 8900), Special reports (section 9110), Attestation reports (section 9510), and Attest engagement: American Land Title Association best practices framework (section 9540).
Publisher: John Wiley & Sons
ISBN: 1950688518
Category : Business & Economics
Languages : en
Pages : 688
Book Description
Find the answers to the questions accountants, CPA, and clients are asking the AICPA in Technical Questions and Answers, a compilation of popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Assets Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Auditor's Reports Attestation Engagements New Q&As have been added for: Revised Section 163(j) limitation and evaluation of the realizability of a Section 163(j) carryforward (sections 3300.01-.02) Accounting for costs incurred in connection with the implementation of electronic health record systems (section 6400.53) Financial presentation considerations related to transactions involving provider taxation programs and similar arrangements (section 6400.54) Auditor assessment of a special-purpose government's only immaterial fiduciary fund (sections 6950.23-.24) Reporting guidance upon initial implementation of Statement on Auditing Standards no. 134, as amended (section 8100.04) OMB 2019 Compliance Supplement (sections 9110.24-.27) Q&As under the following topics have also been revised: Statement of cash flows (section 1300), Consolidated financial statements (section 1400), Notes to financial statements (section 1800), Cash (section 2110), Fixed assets (section 2210), Long-term investments (section 2220), Health care entities (section 6400), Investment companies (section 6910), Financial Statement Reporting and Disclosure — Employee Benefit Plans (section 6931), Auditing Employee Benefit Plans (section 6933), Predecessor auditors (section 8900), Special reports (section 9110), Attestation reports (section 9510), and Attest engagement: American Land Title Association best practices framework (section 9540).
Essentials of Health Policy and Law
Author: Sara E. Wilensky
Publisher: Jones & Bartlett Learning
ISBN: 1284151581
Category : Education
Languages : en
Pages : 425
Book Description
Awarded by Book Authority one of the best Public Health books of all time, Essentials of Health Policy and Law, Fourth Edition explores the essential policy and legal issues impacting and flowing out of the healthcare and public health systems and the way health policies and laws are formulated. Concise and straightforward, this textbook is an introduction to the seminal issues in U.S. health policy and law, with a particular focus on national health reform under the Affordable Care Act (ACA).
Publisher: Jones & Bartlett Learning
ISBN: 1284151581
Category : Education
Languages : en
Pages : 425
Book Description
Awarded by Book Authority one of the best Public Health books of all time, Essentials of Health Policy and Law, Fourth Edition explores the essential policy and legal issues impacting and flowing out of the healthcare and public health systems and the way health policies and laws are formulated. Concise and straightforward, this textbook is an introduction to the seminal issues in U.S. health policy and law, with a particular focus on national health reform under the Affordable Care Act (ACA).
Wiley GAAP 2020
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119652626
Category : Business & Economics
Languages : en
Pages : 1456
Book Description
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Publisher: John Wiley & Sons
ISBN: 1119652626
Category : Business & Economics
Languages : en
Pages : 1456
Book Description
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Accounting Standards
Stakeholder Strategies for Reducing the Impact of Global Health Crises
Author: Kumar, Vikas
Publisher: IGI Global
ISBN: 1799874974
Category : Medical
Languages : en
Pages : 304
Book Description
A global health crisis creates great uncertainty, high stress, and anxiety within society. During such a crisis, when information is unavailable or inconsistent, and when people feel unsure of what they know or what anyone knows, behavioral science indicates an increased human desire for transparency, direction, and meaning of what has happened. At such a time, the roles of stakeholders that emerge with their words and actions can help keep people safe, help them cope with emotions, and ultimately bring their experience into context leading to meaningful results. But as this crisis shifts beyond public health and workplace safety, there are implications for business continuity, job loss, and radically different ways of working. While some may already seek meaning from the crisis and move towards the “next normal,” others feel a growing uncertainty and are worried about the future. Therefore, it is important to analyze the role of stakeholders during these uncertain times. Stakeholder Strategies for Reducing the Impact of Global Health Crises provides a comprehensive resource on stakeholder action and strategies to deal with crises by analyzing the needs of society during global health crises, how stakeholders should communicate, and how resilience and peace can be promoted in times of chaos. The chapters cover the roles of stakeholders during a pandemic spanning from the government and international development agencies to industry and non-government organizations, community-based organizations, and more. This book not only highlights the responsibilities of each of the stakeholders but also showcases the best practices seen during the COVID-19 pandemic through existing theories and case studies. This book is intended for researchers in the fields of sociology, political science, public administration, mass media and communication, crisis and disaster management, and more, along with government officials, policymakers, medical agencies, executives, managers, medical professionals, practitioners, stakeholders, academicians, and students interested in the role of stakeholders during global health crises.
Publisher: IGI Global
ISBN: 1799874974
Category : Medical
Languages : en
Pages : 304
Book Description
A global health crisis creates great uncertainty, high stress, and anxiety within society. During such a crisis, when information is unavailable or inconsistent, and when people feel unsure of what they know or what anyone knows, behavioral science indicates an increased human desire for transparency, direction, and meaning of what has happened. At such a time, the roles of stakeholders that emerge with their words and actions can help keep people safe, help them cope with emotions, and ultimately bring their experience into context leading to meaningful results. But as this crisis shifts beyond public health and workplace safety, there are implications for business continuity, job loss, and radically different ways of working. While some may already seek meaning from the crisis and move towards the “next normal,” others feel a growing uncertainty and are worried about the future. Therefore, it is important to analyze the role of stakeholders during these uncertain times. Stakeholder Strategies for Reducing the Impact of Global Health Crises provides a comprehensive resource on stakeholder action and strategies to deal with crises by analyzing the needs of society during global health crises, how stakeholders should communicate, and how resilience and peace can be promoted in times of chaos. The chapters cover the roles of stakeholders during a pandemic spanning from the government and international development agencies to industry and non-government organizations, community-based organizations, and more. This book not only highlights the responsibilities of each of the stakeholders but also showcases the best practices seen during the COVID-19 pandemic through existing theories and case studies. This book is intended for researchers in the fields of sociology, political science, public administration, mass media and communication, crisis and disaster management, and more, along with government officials, policymakers, medical agencies, executives, managers, medical professionals, practitioners, stakeholders, academicians, and students interested in the role of stakeholders during global health crises.
5500 Preparer's Manual for 2019 Plan Years
Author: Fisher, Andersen
Publisher: Wolters Kluwer
ISBN: 1543817637
Category : Business & Economics
Languages : en
Pages : 1138
Book Description
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle required annual Form 5500 filings for both pension benefit and welfare benefit plans--and more! Written by experts in the field of Form 5500 preparation, the 5500 Preparer's Manual, 2019 Plan Years edition, includes: The SECURE Act and its impact on the Form 5500 filing Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Steps to prepare for and understand a DOL or IRS Audit DOL and IRS Internet links throughout for easy reference - Easy-to-understand Practice Pointers and Items to Note throughout! Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software Our popular-most current NAIC Codes Listing for accurate Schedule A completion EFAST2 edit checks conveniently noted at each applicable line item The 2019 Plan Years edition has been updated to include guidance on: Changes to the 2019 Form 5500 series as well as other forms (including Forms SS-4 and W-12) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans - The impact of the change to the limited scope audit Late filings, the DOL's DFVC Program, and the IRS's Permanent Relief for Late Filers of Form 5500-EZ to qualify for full relief of a late filing How to qualify for relief from the audit requirements that apply to small pension plans And much more! Note: Online subscriptions are for three-month periods.
Publisher: Wolters Kluwer
ISBN: 1543817637
Category : Business & Economics
Languages : en
Pages : 1138
Book Description
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle required annual Form 5500 filings for both pension benefit and welfare benefit plans--and more! Written by experts in the field of Form 5500 preparation, the 5500 Preparer's Manual, 2019 Plan Years edition, includes: The SECURE Act and its impact on the Form 5500 filing Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Steps to prepare for and understand a DOL or IRS Audit DOL and IRS Internet links throughout for easy reference - Easy-to-understand Practice Pointers and Items to Note throughout! Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software Our popular-most current NAIC Codes Listing for accurate Schedule A completion EFAST2 edit checks conveniently noted at each applicable line item The 2019 Plan Years edition has been updated to include guidance on: Changes to the 2019 Form 5500 series as well as other forms (including Forms SS-4 and W-12) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans - The impact of the change to the limited scope audit Late filings, the DOL's DFVC Program, and the IRS's Permanent Relief for Late Filers of Form 5500-EZ to qualify for full relief of a late filing How to qualify for relief from the audit requirements that apply to small pension plans And much more! Note: Online subscriptions are for three-month periods.