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Accountants’ Handbook – Volume one

This edition of the Handbook continues the presentation of two soft-cover volumes; this edition contains a total of 49 chapters. To provide a resource with the encyclopedic coverage that has been the hallmark of this Handbook series, this edition again focuses on financial accounting and related topics, including those auditing standards and audit reports that are the common ground of interest for accounting and business professionals.

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Description

This edition provides expanded chapters on fraud and fraud-related issues, as these topics have come more prominent in the business literature and in practice, and management and auditors have by law and regulation, assumed, greater responsibility for preventing and detecting fraud.

Although the FASB continues to be the primary source of authoritative accounting guidance, other sources of guidance are important in today’s practice. Pronouncements by the SEC, GASB, and EITF are important, particularly in specialized areas. It is necessary to look to the EITF and to the AICPA audit and accounting guides for guidance in industry-related or special-transaction areas. All of those sources of accounting guidance are included in the scope of this edition of the Handbook.

Volume One: Financial Accounting and General Topics includes:

A comprehensive review of the framework of accounting guidance today and the organizations involved in its development, including the development of international standards;
A compendium of specific guidance on general aspects of financial statement presentation, disclosure, and analysis, including SEC filing regulations;
Encyclopedic coverage of each specific financial statement area from cash through shareholders’ equity, including coverage of financial instruments.