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Author : Leonard Lorensen
Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.3/5 (512 download)
Download or read book Illustrations of Accounting for Certain Investments in Debt and Equity Securities written by Leonard Lorensen and published by . This book was released on 1995 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst & Young
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (478 download)
Download or read book Implementing the New Rules on Accounting for Certain Investments in Debt and Equity Securities written by Ernst & Young and published by . This book was released on 1993 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (256 download)
Download or read book Accounting for Certain Investments in Debt and Equity Securities written by Financial Accounting Standards Board and published by . This book was released on 1992 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Leslie French Seidman
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 (512 download)
Download or read book A Guide to Implementation of Statement 115 on Accounting for Certain Investments in Debt and Equity Securities written by Leslie French Seidman and published by . This book was released on 1995 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Foundation. Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (633 download)
Download or read book Statement of Financial Accounting Standards written by Financial Accounting Foundation. Financial Accounting Standards Board and published by . This book was released on 1993 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (25 download)
Download or read book Proposed Statement of Financial Accounting Standards written by and published by . This book was released on 1992 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 2887 pages
Book Rating : 4.:/5 (93 download)
Download or read book Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities written by Financial Accounting Standards Board and published by . This book was released on 1994 with total page 2887 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statement 115 written by and published by . This book was released on 1993 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools written by and published by . This book was released on 1998 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Norman H. Godwin
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Fair Value Accounting for Property-Liability Insurers and Classification Decisions Under Fas 115 written by Norman H. Godwin and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first objective of this study is to describe the substantial differences across property-liability insurers in accounting classification decisions for fixed maturity securities during 1991-1995. This period includes the years before adoption, upon initial adoption, and after adoption of Statement of Financial Accounting Standards No. 115 (FAS 115, "Accounting for Certain Investments in Debt and Equity Securities"). The second and more important objective of this study is to test two risk-based explanations for differences in investment classification decisions under FAS 115. Under this new standard, firms are required to classify fixed maturity investment securities into trading portfolios, available-for-sale portfolios, or held-to-maturity portfolios. These classification decisions determine whether these securities are recognized at fair value or historical cost. On one hand, the decision to classify securities as available-for-sale rather than held-to-maturity (and thus apply fair value accounting) increases the time-series volatility of key accounting numbers such as owners' equity and total assets, which may be costly for insurers with low tolerance for accounting volatility. On the other hand, the choice to classify securities as available-for-sale (and thus apply fair value accounting) reduces liquidity risk because the accounting standards (and SEC enforcement practices) limit management's ability to sell securities that are not recognized at fair value. The empirical analyses examine whether the security classification decisions of the sample property-liability insurers are associated with firm specific characteristics that reflect liquidity risk and the tolerance for accounting volatility. The findings show that managers of property-liability insurers make tradeoffs between liquidity risk and concerns about accounting volatility when making investment classification decisions under FAS 115.
Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1119511577
Total Pages : 1440 pages
Book Rating : 4.1/5 (195 download)
Download or read book Wiley GAAP 2019 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2019-03-06 with total page 1440 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2019 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. This user-friendly reference covers every pronouncement currently in effect or being deliberated—including FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretations—in a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance. Examine the latest changes to US GAAP standards and practices Gain expert perspectives on the issues surrounding specific pronouncements Learn how the standards translate to common real-world scenarios Clarify implementation through numerous illustrations and real-world examples Staying up-to-date with constantly-evolving guidelines is a challenge, but the requirement for accurate interpretation and appropriate application adds an additional layer of complexity in an area where noncompliance could expose an organization to significant risk. Wiley GAAP 2019 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.X/5 (6 download)
Download or read book Exposure Draft written by American Institute of Certified Public Accountants. Auditing Standards Board and published by . This book was released on 1996 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1119652626
Total Pages : 1456 pages
Book Rating : 4.1/5 (196 download)
Download or read book Wiley GAAP 2020 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2020-02-05 with total page 1456 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Michael J. Mard
Publisher : John Wiley & Sons
ISBN 13 : 0470173998
Total Pages : 237 pages
Book Rating : 4.4/5 (71 download)
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2007-10-19 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Author : Katrina Avila Munichiello
Publisher : Tuttle Publishing
ISBN 13 : 9780804848992
Total Pages : 256 pages
Book Rating : 4.8/5 (489 download)
Download or read book A Tea Reader written by Katrina Avila Munichiello and published by Tuttle Publishing. This book was released on 2017-03-21 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.
Author : Barry J. Epstein
Publisher : John Wiley & Sons
ISBN 13 : 0470453192
Total Pages : 1393 pages
Book Rating : 4.4/5 (74 download)
Download or read book Wiley GAAP 2010 written by Barry J. Epstein and published by John Wiley & Sons. This book was released on 2009-10-12 with total page 1393 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a study and analysis of all generally accepted accounting principles (GAAP) for 2010, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.
