Accountants' Handbook: Volume Two: Special Industries and Special Topics, Twelfth Edition
- 24h 2m
- Lynford Graham (ed)
- John Wiley & Sons (US)
- 2012
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 accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
About the Editor
Lynford Graham, CPA, PhD, CFE, is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and national policy development groups. He is a visiting professor of accountancy and executive in residence at Bentley University in Waltham, Massachusetts. He was a partner and the director of audit policy for BDO Seidman, LLP, and was a national accounting and SEC consulting partner for Coopers & Lybrand, responsible for the technical issues research function and database, auditing research, audit automation and audit sampling techniques. Prior to joining BDO Seidman LLP, Dr. Graham was an associate professor of accounting and information systems and a graduate faculty fellow at Rutgers University in Newark, NJ, where he taught financial accounting courses. Dr. Graham is a member of the American Institute of Certified Public Accountants and a past member of the AICPA Auditing Standards Board. He is a Certified Fraud Examiner and a member of the Association of Certified Fraud Examiners. Throughout his career he has maintained an active profile in the academic as well as the business community. In 2002 he received the Distinguished Service Award of the Auditing Section of the AAA. His numerous academic and business publications span a variety of topical areas including information systems, internal controls, expert systems, audit risk, audit planning, fraud, sampling, analytical procedures, audit judgment, and international accounting and auditing. Dr. Graham holds an MBA in industrial management and PhD in business and applied economics from the University of Pennsylvania (Wharton School).
In this Book
-
Personal Financial Statements
-
Stock-Based Compensation
-
Fair Value Measurement
-
Valuation of Assets, Liabilities, and Nonpublic Companies
-
Accounting for Derivatives— A Primer
-
Pension Plans and Other Postretirement and Postemployment Benefits
-
Not-for-Profit Organizations
-
Cost-Volume-Revenue Analysis for Nonprofit Organizations
-
Financial Institutions
-
Real Estate and Construction
-
Federal Government Accounting, Budgeting, and Auditing
-
State and Local Government Accounting
-
Oil, Gas, and Other Natural Resources
-
Health Care Organizations
-
Regulated Utilities
-
Producers or Distributors of Films
-
Estates and Trusts
-
Bankruptcy
-
Detecting Fraud
-
Forensic Accounting in Litigation Consulting Services, Investigations, and Compliance Matters
-
Introduction to E-Discovery
-
Financial Expert Witness Challenges and Exclusions— Results and Trends in Federal and State Cases since Kumho Tire
