Accountants' handbook Volume 2, Special industries and special topics Volume 2, Special industries and special topics
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a sing...
| Otros Autores: | , , , |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
John Wiley
c2007.
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| Edición: | 11th ed |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009627413806719 |
Tabla de Contenidos:
- ACCOUNTANTS' HANDBOOK Eleventh Edition, Volume Two; ABOUT THE EDITORS; ABOUT THE CONTRIBUTORS; PREFACE; CONTENTS; Chapter 29: OIL, GAS, AND OTHER NATURAL RESOURCES; 29.1 INTRODUCTION; 29.2 OIL AND GAS EXPLORATION AND PRODUCING OPERATIONS; 29.3 ACCOUNTING FOR JOINT OPERATIONS; 29.4 ACCEPTABLE ACCOUNTING METHODS; 29.5 ACCOUNTING FOR NATURAL GAS IMBALANCES; 29.6 HARD-ROCK MINING; 29.7 ACCOUNTING FOR MINING COSTS; 29.8 ACCOUNTING FOR MINING REVENUES; 29.9 SUPPLEMENTARY FINANCIAL STATEMENT INFORMATION- ORE RESERVES; 29.10 ACCOUNTING FOR INCOME TAXES; 29.11 FINANCIAL STATEMENT DISCLOSURES
- 29.12 SOURCES AND SUGGESTED REFERENCESChapter 30: REAL ESTATE AND CONSTRUCTION; 30.1 THE REAL ESTATE INDUSTRY; 30.2 SALES OF REAL ESTATE; 30.3 COST OF REAL ESTATE; 30.4 ALLOCATION OF COSTS; 30.5 VALUATION ISSUES; 30.6 CONSTRUCTION CONTRACTS; 30.7 OPERATIONS OF INCOME-PRODUCING PROPERTIES; 30.8 ACCOUNTING FOR INVESTMENTS IN REAL ESTATE VENTURES; 30.9 FINANCIAL REPORTING; 30.10 SOURCES AND SUGGESTED REFERENCES; Chapter 31: FINANCIAL INSTITUTIONS; 31.1 OVERVIEW; 31.2 BANKS AND SAVINGS INSTITUTIONS; 31.3 MORTGAGE BANKING ACTIVITIES; 31.4 INVESTMENT COMPANIES; 31.5 SOURCES AND SUGGESTED REFERENCES
- Chapter 32: PRODUCERS OR DISTRIBUTORS OF FILMS32.1 HISTORY OF GUIDANCE; 32.2 REVENUE REPORTING; 32.3 COSTS AND EXPENSES; 32.4 PRESENTATION AND DISCLOSURE; Chapter 33: REGULATED UTILITIES; 33.1 THE NATURE AND CHARACTERISTICS OF REGULATED UTILITIES; 33.2 HISTORY OF REGULATION; 33.3 REGULATORY COMMISSION JURISDICTIONS; 33.4 THE TRADITIONAL RATE-MAKING PROCESS; 33.5 INTERRELATIONSHIP OF REGULATORY REPORTING AND FINANCIAL REPORTING; 33.6 STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 71: '' ACCOUNTING FOR THE EFFECTS OF CERTAIN TYPES OF REGULATION''
- 33.7 STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 90: '' REGULATED ENTERPRISES- ACCOUNTING FOR ABANDONMENTS AND DISALLOWANCE OF PLANT COSTS''33.8 STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 92: '' REGULATED ENTERPRISES- ACCOUNTING FOR PHASE-IN PLANS''; 33.9 STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 101: '' REGULATED ENTERPRISES- ACCOUNTING FOR THE DISCONTINUATION OF APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 71''; 33.10 ISSUE NO. 97-4; 33.11 OTHER SPECIALIZED UTILITY ACCOUNTING PRACTICES; 33.12 SOURCES AND SUGGESTED REFERENCES
- Chapter 34: STATE AND LOCAL GOVERNMENT ACCOUNTING34.1 INTRODUCTION; 34.2 THE NATURE AND ORGANIZATION OF STATE AND LOCAL GOVERNMENT ACTIVITIES; 34.3 SOURCE OF ACCOUNTING PRINCIPLES FOR STATE AND LOCAL GOVERNMENT ACCOUNTING; 34.4 GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES; 34.5 MANAGEMENT DISCUSSION AND ANALYSIS; 34.6 GOVERNMENT-WIDE FINANCIAL STATEMENTS; 34.7 DISCLOSURE REQUIREMENTS; 34.8 REPORTING COMPONENT UNITS; 34.9 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS; 34.10 BASIC FINANCIAL STATEMENTS REQUIRED FOR SPECIAL-PURPOSE GOVERNMENTS
- 34.11 IMPLEMENTING THE REQUIREMENTS OF GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 34
