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"Accounting for Banks offers insightful, practical analysis of the application of existing accounting guidance and its effect on banks, as well as the latest accounting and regulatory changes. This publication features an array of examples, illustrations, and other valuable practice aids for the special situations that may be encountered.
• Explains how to analyze a bank's financial position and operations using the bank's financial statements, and illustrates alternative bank financial statement presentations
• Discusses accounting principles applicable to banks within the framework of their operations
• Provides a working knowledge of bank operations and internal accounting controls
• Details bank audit objectives and procedures
• Demonstrates applications of internal accounting controls and accounting and reporting principles to banks' cash, investment securities, trading account securities, loans, property and equipment, and a host of other assets"

"This treatise is intended to guide those professionals involved in contract administrations in both private industry and government procurement circles. The comprehensive coverage in the treatise provides the theoretical and conceptual bases for each standard. The discussion in this treatise draws heavily upon Cost Accounting Standards Board (CASB) documents; the Defense Contract Audit Manual, boards of contract appeals cases, court cases, and presentations by government procurement officials, CPA firms and contractors. The volume is divided essentially into two parts. The first nine chapters introduce the general background and conceptual underpinnings of the Cost Accounting Standards, discuss various aspects of contract administration under CASB regulations, detail the applicability of the standards and regulations to contractors and to contracts, and outline the procedures involved in preparing cost impact proposals for changes in cost accounting practice and in making contract price adjustments. The remaining 20 chapters discuss each standard in detail, with extensive cross-referencing to important interrelationships among the standards."

"An outstanding guide that offers thorough coverage of all aspects of government contract accounting with particular emphasis on the Federal Acquisition Regulation (FAR). Written by a distinguished group of accountants and attorneys, the volume covers: • The applicability of the FAR and the relationship between theFAR and Cost Accounting Standards • FAR cost principles, along with dozens of examples, flowcharts, tables, and illustrations • Terminations, changes and delays, and government contract taxation and financial reporting"

"Accounting for Public Utilities provides a comprehensive analysis of accounting for public utilities, bringing into focus all the special types of accounting rules, situations, and adaptations that are essential in this highly specialized industry. Highlights include: • Discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization • Analysis of regulatory accounting and reporting requirements • Explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and depreciation"

"Comprehensive treatment of all current generally accepted accounting principles and auditing standards. Extensively illustrated with flowcharts, examples, sample entries and financial reports, this work provides clear, practical guidance through the maze of pronouncements that constitute GAAP and GAAS.
• How to handle all aspects of financial reporting including debt, equity, operations, income taxes, investments, pensions, leases, derivatives, hedging instruments • The full scope of today's business reporting environment, from compilations and reviews of small companies to combinations and consolidations of large corporations • Extensive coverage of current issues with timely guidance on the practice issues considered by the FASB's Emerging Issues Task Force (EITF) • The interrelationship of accounting and auditing"

"Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics: Fund accounting and classification guidelines -- Recognizing and recording resource inflows and outflows -- Measuring and recording all financial statement accounts and groups -- Specialized accounting for pensions and grants -- Budgeting and management accounting -- Computers in government accounting"

"Using concise, plain-language explanations, this desktop reference helps attorneys decipher financial statements, plan business transactions, structure agreements, and stay on top of the latest accounting, auditing, and reporting rules. Also included are full chapters on accountants' legal liability, accountants' support services to the legal community, reporting for not-for-profit organizations, and partnerships and joint ventures. Numerous practical examples are provided, including sample letters, forms and financial statements."

"Inside you’ll find an extensive industry overview and thorough discussion and analysis by CFMA experts on • Roles and Responsibilities of the Financial Manager • Accounting and Reporting • Income Recognition • Cash Management • Taxes • Legal Matters • Insurance • Organizational Structure • Risk Management • Employee Benefits • Budgeting & Planning • IT, Industry Benchmarks, and More!"

"This product provides a comprehensive analysis of the accounting methods and periods available for tax purposes with in-depth explanation of their tax advantages and disadvantages, and details the requirements for electing, using or changing a method to ensure effective tax planning. The authors draw on their years of professional experience to provide a practical, easy-to-use guide for tax practitioners."

"This practical guide provides overviews of accounting, disclosure, and attest standards and regulatory context for 30+ countries, including the United States, the United Kingdom, and Japan. In addition, a supra-national chapter covers the rules of the International Accounting Standards Board (IASB) and the International Organization of Securities Commissions (IOSCO). World Accounting offers invaluable assistance to globally active investors, analysts, and business managers."

"Its practice-focused approach lets you quickly hone in on procedural and substantive rules governing all types of state taxes, while highlighting tax strategies to follow and pitfalls to avoid. You'll stay on top of all SALT ramifications for clients whose transactions or activities fall within single state or multistate jurisdictions - and proceed forward with confidence."

"This 16-volume treatise covers the formation and operation of the various types of business entities. The emphasis is on partnerships and especially corporations, but all other entities are also examined. The corporate material includes extended discussion of corporate purposes and powers, distribution of corporate control, dividends, corporate finance, corporate creditors, close corporations, issues affecting shareholders, the rights and duties of corporate officers and directors, corporate redemptions and spin-offs, securities regulation, mergers and acquisitions, and corporate dissolution and liquidation. In addition, the treatise's tax analysis encompasses corporate taxation, state taxation, and taxation of partnerships, executive compensation, mergers and acquisitions, and dissolution and liquidation. Also addressed are tax accounting and corporate financial accounting."

"ederal Income Taxation of Corporations Filing Consolidated Returns is the most comprehensive and thorough consolidated tax return resource available. Detailed textual analysis for consolidated returns covers the rules for defining an affiliated group, taking into account items from intercompany transactions, the computation, carryover and limitation with respect to tax attributes (e.g., capital losses, net operating losses, and credits), the investment adjustment system for stock basis as well as earnings and profits, transactional issues for the disposition of group members and for buying and selling subsidiary stock, and much more."

"Federal Income Taxation of Life Insurance Companies provides comprehensive analysis of the special tax provisions that apply to life insurance companies. The 36 chapters examine special areas in taxation of life insurance companies, corporate reorganizations involving life insurance companies, taxable acquisitions of life insurance companies, taxation of foreign life insurance companies and foreign branches of U.S. life insurance companies, and much more."

"This treatise systematically explains Chinese partnership taxation and the tax implications for a complete life cycle of a Chinese company, including a foreign-invested company and Chinese corporate reorganization. It not only includes discussion of the current tax rules but also incorporates tax structuring strategies in the analysis of tax implications for market participants. Accordingly, this treatise knits rules and tax planning strategies and solutions into the daily business operations of a market participant, including a company, a partnership (a general partnership and a limited partnership), and an individual investor. Its 19 chapters cover reporting requirements; the potential anti-avoidance regime in cross-border equity transactions; tax structuring strategies and solutions; general tax rules; and specific tax rules for foreign-service providers, foreign lessors, foreign licensors, and foreign lenders, and much more. This treatise also includes an Appendix providing a comparison of the Chinese income tax rates under applicable tax treaties on China-sourced income of foreign investors."

"Guide to all stages of a tax examination, investigation, litigation and prosecution -- civil or criminal."

"Tax Planning for Partners, Partnerships, and LLCs is a unique, all-in-one resource that covers BOTH partner/partnership and limited liability company (LLC) tax issues. This publication makes available clear and direct explanations of some of the most staggeringly complex portions of the Internal Revenue Code, related regulations and rulings, and court cases. To help you put the rules into practice, it is filled with examples and includes numerous computational illustrations. Plus, Tax Planning for Partners, Partnerships, and LLCs is packed with practice tips and cautions to alert you to tax planning opportunities and steer you around potential pitfalls."

"This practical 2-volume set provides step-by-step guidance through every important area of tax planning for S corporations, offering analysis of relevant Code sections, regulations and rulings, together with flowcharts, case studies, checklists, computational examples, planning tips and more."

"Clarifies the rapidly changing area of financial institution taxation with a wealth of information on tax laws, regulations, IRS rules, and insight from the top professionals in the field."

"This newly revised edition of Taxation of Intellectual Property and Technology fully integrates the latest legislative, administrative, and judicial changes in the tax law as well as the patent, trademark, and copyright and trade secret laws, and additionally covers Internet and international taxation. It is a comprehensive guide to the federal tax consequences of the development, purchase, sale and licensing of intellectual properties, including inventions (whether or not patentable), trade secrets, trademarks, trade names, copyrights and computer software. Taxation of Intellectual Property and Technology not only explains and analyzes the complex issues involved in this growing area of law, it recognizes and addresses the need to minimize the tax impact of these transactions."

"Taxation of Public Utilities is the first comprehensive treatise ever published on the public utility industry's unique tax problems. It thoroughly explains and analyzes the complex interplay of the Internal Revenue Code, the financial accounting rules, and the regulatory and ratemaking process. Highlights include: • Normalization rules • Contributions in aid of construction • Accounting for income taxes • Customer deposits • Consolidated tax savings from nonregulated affiliates • The Alternative Minimum Tax (AMT) • The uniform Capitalization rules"

"A few of the topics covered in this product include: • Revocable living trusts • Charitable remainder trusts • Pension and profit-sharing trusts • Trustee's responsibilities • Beneficiary's rights to principal and income distributions • Rights of creditors • Periodic and final accountings • State and federal taxation of trusts and beneficiaries"