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Accountants' Handbook, Volume 1: Financial Accounting and General Topics, 11th Edition

Accountants' Handbook, Volume 1: Financial Accounting and General Topics, 11th Edition

D. R. Carmichael (Editor), O. Ray Whittington (Editor), Lynford Graham (Editor)

ISBN: 978-0-471-79038-9

Apr 2007

1056 pages

Select type: Paperback

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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 many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.

1 Financial Accounting Regulations and Organizations (Joseph V. Carcello, PhD, CPA, CIA, CMA, University of Tennessee).

2 The Framework of Financial Accounting Concepts and Standards (Reed K. Storey, PhD, CPA, Financial Accounting Standards Board).

3 Securities and Exchange Commission Reporting Requirements (Debra J. MacLaughlin, CPA, BDO Seidman LLP; Wendy Hambleton, CPA, BDO Seidman LLP).

4 Introduction to Internal Control Assessment and Reporting (Michael J. Ramos).

5 Public Company Accounting Oversight Board, Don Pallais, CPA).

6 Earnings Management (Paul Rosenfield, CPA).

7 Forgetting Our Duties to the Users of Financial Reports: The Lesson of Enron (Paul Rosenfield, CPA).

8 Management Discussion and Analysis (Sydney Garmong, CPA, Crowe Chizek and Company LLC).

9 Global Accounting and Auditing (Richard C. Jones, PhD, CPA, Hofstra University).

10 Financial Statements: Form and Content (Jan R. Williams, PhD, CPA, College of Business Administration University of Tennessee).

11 Income Statement Presentation and Earnings per Share (Juan Aguerrebere, Jr., CPA, Perez Abreu, Aguerrebere, Sueiro LLC).

12 Accounting for Business Combinations (Paul Pacter, PhD, CPA, Director IAS Global Office Deloitte Touche Tohmatsu).

13 Consolidation, Translation, and the Equity Method (Steven Rubin, CPA, Deloitte & Touche LLP).

14 Statement of Cash Flows (Judith Weiss, CPA).

15 Interim Financial Statements (Anthony J. Mottola, CPA, Mottola & Associates, Inc.).

16 Analyzing Financial Statements (Gerald I. White, CFA, Grace & White, Inc.; Ashwinpaul C. Sondhi, PhD, A. C. Sondhi and Associates, LLC).

17 Price-Change Reporting (Paul Rosenfield, CPA).

18 Cash, Transfers of Financial Assets, Loans, and Investments (Luis E. Cabrera, CPA, American Institute of Certified Public Accountants).

19 Revenues and Receivables (Alan S. Glazer, PhD, CPA, Franklin & Marshall College; Henry R. Jaenicke, PhD, CPA, Drexel University).

20 Inventory (Richard R. Jones, CPA, Ernst & Young LLP; Gary L. Smith, CPA, Ernst & Young LLP).

21 Property, Plant, Equipment, and Depreciation (Richard H. Moseley, American Express Tax and Business Services, Inc.).

22 Goodwill and Other Intangible Assets (Lailani Moody, CPA, MBA, Grant Thornton LLP).

23 Leases (James R. Adler, CPA, CFE, PhD, Adler Consulting, Ltd.).

24 Accounting for Income Taxes (E. Raymond Simpson, CPA, Financial Accounting Standards Board).

25 Liabilities (Frederick Gill, CPA, American Institute of Certified Public Accountants Accounting Standards Team Senior Technical Manager).

26 Derivatives and Hedge Accounting (Robert L. Royall II, CPA, CFA, MBA, Ernst & Young LLP; Francine Mellors, CPA, Ernst & Young LLP).

27 Shareholders’ Equity (Martin Benis, PhD, CPA, The Stan Ross Department of Accountancy Zicklin School of Business Bernard M. Baruch College, CUNY).

28 Auditing Standards and Audit Reports for Nonpublic Companies (Dan M. Guy, PhD, CPA, Clemson University; Alan J. Winters, PhD, CPA, Clemson University).


29 Oil, Gas, and Other Natural Resources (Richard P. Graff, CPA, The Graff Consulting Group; Joseph B. Feiten, CPA).

30 Real Estate and Construction (Clifford H. Schwartz, CPA, PricewaterhouseCoopers LLP; Suzanne McElyea, CPA, PricewaterhouseCoopers LLP).

31 Financial Institutions (Laura J. Phillips CPA, Ernst & Young LLP; Mark R. Rouchard, CPA, Ernst & Young LLP; Dale K. Thompson, CPA, Ernst & Young LLP; Alan M. Kall, CPA, Ernst & Young LLP; Keith M. Housum, CPA, Ernst & Young LLP).

32 Producers or Distributors of Films (Paul Rosenfield, CPA).

33 Regulated Utilities (Benjamin A. McKnight III, CPA, Arthur Andersen LLP, Retired).

34 State and Local Government Accounting (Andrew J. Blossom, CPA, KPMG Peat Marwick LLP; Andrew Gottschalk, CPA, KPMG Peat Marwick LLP; John R. Miller, CPA, CGFM, KPMG Peat Marwick LLP; Warren Ruppel, CPA, DiTomasso & Ruppel, CPAs).

35 Not-for-Profit Organizations (Ronald F. Ries, CPA, American Express Tax and Business Services, Inc.; Ian J. Benjamin, CPA, American Express Tax and Business Services, Inc.).

36 Providers of Health Care Services (Martha Garner, CPA, PricewaterhouseCoopers LLP).

37 Accounting for Government Contracts (Margaret M. Worthington, CPA).

38 Pension Plans and Other Postretirement and Postemployment Benefits (Vincent Amoroso, FSA, Deloitte Consulting LLP; Jason Flynn, FSA, Deloitte Consulting LLP; Timothy Geddes, FSA, Deloitte Consulting LLP).

39 Stock-Based Compensation (Peter T. Chingos, CPA, Mercer Human Resources Consulting; Walton T. Conn, Jr., CPA, KPMG Peat Marwick LLP; John R. Deming, CPA, KPMG Peat Marwick LLP).

40 Prospective Financial Statements (Don M. Pallais, CPA).

41 Personal Financial Statements (Boles Metzger Brosius & Ritter PC; William B. Boles, CPA/ABV, ASA, CFP; Lisa A. Ritter, CPA, CFE; Brent W. Emrick, CPA/ABV, MBA, CFP; Michael W. Zelko, CPA/ABV).

42 Partnerships and Joint Ventures (Gerard L. Yarnall, CPA, Deloitte & Touche, LLP; Ronald J. Patten, PhD, CPA, DePaul University).

43 Estates and Trusts (Philip M. Herr, JD, CPA, Kingsbridge Financial Group, Inc.).

44 Valuation of Nonpublic Companies (Allyn A. Joyce, Allyn A. Joyce & Co., Inc.; Jacob P. Roosma, CPA, Willamette Management Associates).

45 Bankruptcy (Grant W. Newton, PhD, CPA, CIRA, Pepperdine University).

46 Forensic Accounting and Litigation Consulting Services (Dennis S. Neier, CPA, American Express Tax and Business Services, Inc.; Margaret R. Kolb, CPA, American Express Tax and Business Services, Inc.).

47 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases Since Kumho Tire (Lawrence F. Ranallo, CPA, PricewaterhouseCoopers LLP; Keith R. Ugone, PhD, Analysis Group, Inc).

48 Introduction to E-Discovery (Jack Moorman, PricewaterhouseCoopers LLP; Greg Schaffer, PricewaterhouseCoopers LLP).

49 Detecting Fraud (W. Steve Albrecht, Brigham Young University; Conan C. Albrecht, Brigham Young University).


CHAPTER 20A: Goodwill and Other Intangible Assets: An Update1 (New)
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Exhibit 11.1
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