Accountants’ Handbook Special Industries and Special Topics 10th Edition_13 pdf
Accountants’ Handbook Special Industries and Special Topics 10th Edition_1 ppt
... Auditing Standards and Audit Reports
D
AN M. GUY, PhD, CPA
Clemson University
A
LAN J. WINTERS, PhD, CPA
Clemson University
VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS
27 Oil, Gas, and Other ... executives,
bankers, lawyers, financial analysts, and other preparers and users of accounting information.
The Accountants’ Handbook is accounting’s oldest handbook and...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_2 doc
... AND CONSTRUCTION
Securities and Exchange Commission, “Financial Accounting and Reporting for Oil and Gas Producing Activi-
ties Pursuant to the Federal Securities Laws and the Energy Policy and ... contamination and hazardous waste disposal and clean up is regulated by the
Resource Conservation and Recovery Act of 1976 (RCRA) and the Comprehensive Environ-
mental Response,...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_3 potx
... of safety and soundness laws to
be addressed in the compliance report: (1) federal statutes and regulations concerning
transactions with insiders and (2) federal and state statutes and regulations ... Currency (OCC) and the Federal Reserve Board
(FRB). These entities were responsible for designing and establishing policies and procedures for
the regulation and supervision of...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_5 potx
... and accrue and expense associated costs and re-
verse previously reported revenue for refunds and concessions, such as a provision to accept a li-
cense fee rate below market.
(vii) Returns and ... Abandonments. In the case of abandonments, when no return
or only a partial return is permitted, at the time the abandonment is both probable and es-
timable, the asset should be writte...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_6 pot
... the special assessment levy is shown below.
Special assessments receivable $XXX
Special assessment revenue $XXX
Deferred special assessment revenue $XXX
When the current special assessments and ... discussion
and analysis (MD&A); and (2) determine and demonstrate compliance with finance-related legal and
contractual provisions. The requirements concerning the government...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_8 pptx
... Statements and (6)
Management’s Discussion and
Analysis—for State and Local
Governments
Statement No. 35 Basic Financial Statements– and (7)
Management’s Discussion and
Analysis—for Public Colleges
and ...
NCGA Statements 1, 4, and 5,
NCGA Interpretation 8, and GASB
Statement Nos. 10, 16, and 18
Technical Bulletin Purpose and Scope of GASB Technical None
No. 84-1 Bullet...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_10 potx
... income (restricted and unrestricted) and all investment gains and losses (re-
alized and unrealized) are reported as nonoperating revenues and expenses, in accordance with
GASB No. 31 and GASB No. ... improve the efficiency and effectiveness of the health
care system, reduce health care fraud and abuse, help ensure security and privacy of health infor-
mation, and enforce s...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_11 pot
... Independent research and development and bid and proposal costs
• Royalties and other costs for use of patents
• Selling and distribution costs
• Travel and relocation costs, as related to: special or ... rearrangement, production planning, and training; loss of
useful value of special tooling and special machinery and equipment, which cannot reasonably
be used on othe...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_13 pdf
... Business, and
Extraordinary, Unusual and Infrequently Occurring Events and Transactions,” APB Opinion No. 30. AICPA,
New York, 1973.
Accounting Standards Executive Committee, “Accounting for and Reporting ... issuance of 412 earned shares
($14,000 Ϭ $34) and the related adjustments
to accrued compensation and deferred
income taxes
Computation of compensation expense and the rela...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_14 ppt
... engagement team with supervision
and review responsibilities to understand the nature, timing, extent, and results of procedures
performed, and the information obtained and (2) indicate the engagement ... differences between the forecasted and actual results, because events
and circumstances frequently do not occur as expected, and those differences may be material, and
the ac...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_15 potx
... earnings, and cash flows, and summaries of significant assump-
tions and accounting policies of XYZ Company as of December 31, 20XX,* and for the year then end-
ing. The accompanying projection and this ... of [James and Jane Per-
son] as of [date], and the related statement of changes in net worth for the [period] then ended, in
accordance with Statements on Standards for Account...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_17 pot
... both the potato chip and the
popcorn industries. Both the potato chip and popcorn businesses are marked by fairly intense com-
petition in terms of price, promotions, distribution, and advertising. ... receipts and dis-
bursements to principal and income. Such distinctions, although not called for under the will, are
frequently mandated by requirements of estate, inheritance, and...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_18 pdf
... Spouses and former spouses
17. Environmental issues
18. Nature, location, and name of business
19. Books, records, and financial statements
20. Inventories
21. Current partners, officers, directors, and ... and Bankruptcy Form 4.
•
List of Creditors. The debtor must file with the court a list of the debtor’s creditors of each
class, showing the amounts and character of any claims an...
Accountants’ Handbook Special Industries and Special Topics 10th Edition_20 pot
... 21.3(b)
lessor accounting, 21.3(c)
real estate, 21.9
building part, 21.9(a)
land and buildings, 21.9(b)
land and equipment, 21.9(c)
land only, 21.9(a)
sales-type, 21.6
accounting for, 21.6(a)
example, ... 28.9(a)(ii)
note disclosures, 28.9(c)
leases, 21.9
building part, 21.9(a)
land and buildings, 21.9(b)
land and equipment, 21.9(c)
land only, 21.9(a)
nonpublic company valuation, 42.3...
ACCOUNTANTS’ HANDBOOKVOLUME TWO:Special Industries and Special Topics potx
... Auditing Standards and Audit Reports
D
AN M. GUY, PhD, CPA
Clemson University
A
LAN J. WINTERS, PhD, CPA
Clemson University
VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS
27 Oil, Gas, and Other ... CONTRIBUTORS
Tenth Edition
ACCOUNTANTS’
HANDBOOK
VOLUME TWO:
Special Industries
and Special Topics
Luis E. Cabrera, CPA, is a technical manager with the AICPA’s Profess...
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