CCH U.S.
Tax & Accounting Books
October - December 2012
To order in Canada,
please call 1 800 268 4522 U.S. Taxation – Federal BOOK – Softcover #5953 $101.00 BOOK – Hardcover # 5883 $129.00 U.S. Master Tax Guide 2013 + Internal Revenue Code Winter 2013 + Income Tax Regulations Winter 2013 Item 4028 $366.00 U.S. Master Tax Guide (2013) The 2013 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. The 2013 U.S. Master Tax Guide's updated explanations cover: - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non‐Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At‐Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers - Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns – Collection of Tax - Penalties and Interest - Estate, Gift and Generation‐Skipping Tax The U.S. Master Tax Guide is conveniently cross‐referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. Book – Softcover Available: 07/11/2012 978‐0‐8080‐2980‐9 5‐7/8" x 9" 912 pages
Book – Hard Cover Available: 05/12/2012 9780808032458 6‐1/4" x 9" 864 pages Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) Price: $148.00 Book # 4291 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. Available: 04/01/2013 9780808032496 7‐1/4" x 10" 4 ,968 pages
Income Tax Regulations (Winter 2013) (U.S.) Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.  Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation‐skipping transfer tax, and special valuation regulations. Price: $209.00 Book # 4292 
All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. This new edition will include all regulations issued through November 1, 2012 and will be available for shipping late in December/early January. Available: 12/20/2012 9780808032175 6‐1/4" x 9‐1/8" 11,700 p. 1040 Express Answers (2013) Price: $63.00 Book # 4115 1040 Express Answers is a spiral bound quick‐reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately ‐ with practical, plain‐English guidance that makes complex rules and exceptions easy to understand. - Form‐oriented organization presented the way you work ‐ line‐
by‐line, right down the return. - Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply. - New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax‐
saving opportunities and avoid pitfalls. Tab 1 Form 1040 Tab 2 Schedules A and B Tab 3 Schedules C, F and SE Tab 4 Schedule D and Form 4797 Tab 5 Schedule E: PALs and At‐Risk Rules Tab 6 Form 2106 Tab 7 Form 4562: Depreciation Tab 8 Cars and Listed Property Tab 9 Social Security and Retirement Planning Tab 10 Tax Credits and AMT Tab 11 Estimated Payments/Penalties/Amended Returns Tab 12 Tax Representation Issues and Filings Tab 13 Family and Education Tab 14 Estate Planning Tab 15 State Tax Information Tab 16 2009 Developments and Planning Tools Tab 17 Tax Tables Tab 18 Index Available: 23/12/2012 9780808030713 8‐1/2" x 11" 500 pages To order in Canada, please call 1 800 268 4522 Price: $76.00 Book # 4139 1041 Express Answers (2013) Updated annually, 1041 Express Answers is a spiral‐bound resource that helps tax practitioners who prepare fiduciary income tax returns. 1. Compliance oriented, line‐by‐line approach, 2. Plain‐English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply. 3. New rules and form changes highlighted. Tab 1: Filing Issues Tab 2: Form 1041 Tab 3: Income In Respect of a Decedent Tab 4: Business Income (or Loss) Tab 5: Farm Income (or Loss) Tab 6: Rents, Royalties, Partnerships Tab 7: Schedules A ‐ Charitable Deduction and B ‐ Income Distribution Deduction Tab 8: Schedule G ‐ Tax Computation and Other Information Tab 9: Schedule I ‐ AMT Tab 10: Schedule D ‐ Capital Gains and Losses Tab 11: Schedule J ‐ Accumulation Distribution Tab 12: Depreciation, Depletion, Amortization Tab 13: Schedule K‐1 Tab 14: Modification and Termination Tab 15: State Tax Information Tab 16: Index Available: Dec 2012 9780808030737 8‐1/2" x 11" 300 pages Price: $63.00 Book # 4114 1065 Express Answers (2013) Updated annually, 1065 Express Answers is a spiral‐bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately ‐ with practical, plain‐English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. - Form 1065 ‐ General Information - Income and Deductions - Schedules A and B - Schedule K - Schedules L, M‐1, M‐2 and M‐3 - Schedule D Price: $63.00 Book # 4280 - Partner’s Schedule K‐1 - Allocation Rules - Partnership Formation - Depreciation - Transfers of Interest - Death or Retirement of a Partner - Terminations, Mergers and Divisions - Real Estate Partnerships - LLCs, LLPs and LLLPs - State Tax Information - Election Statements - Form 1065 Checklist - Index Available: Dec 2011 9780808030942 8‐1/2" x 11" 416 pages 1120S Express Answers (2013) Updated annually, 1120S Express Answers is a spiral‐bound resource that helps practitioners prepare Form 1120S tax returns quickly, easily and accurately – with practical, plain‐English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return. - Form 1120S ‐ General Information - Schedules A and B - Schedules K and K‐1 - Schedles M‐1, M‐2 and M‐3 - Schedule D - Corp. Level Taxes and Estimated Tax Payments - Special Rules - Distributions to Shareholders - Taxation of Shareholders - Formation of an S corporation - Funding the S Corporation - Administrative Matters - Stock Transfers and Terminations - Election Statements and Checklists - State Tax Information - Index - Available: 10/11/2012 9780808030768 8‐1/2" x 11" 320 pages To order in Canada, please call 1 800 268 4522 Business Express Answers (2013 Edition) (U.S.) Price: $63.00 Book # 4116 Business Quick Answers is your business income tax "how to" reference. Thoughtfully and logically organized, Business Quick Answers covers C corporations, S corporations, partnerships, LLCs and tax‐exempt organizations. It will be the first resource you reach for when you need quick answers to your compliance questions. Business Quick Answers includes: - Detailed information on how to report income, deductions and other tax items - Coverage of the basic requirements for payroll tax compliance ‐ filing requirements, forms to use, deposit requirements and more - Concise and accurate explanations of key business tax law points, with special chapters on: - Depreciation and amortization - Employee benefit plans - Tax credits and business deductions - Tax accounting - Partnerships and corporate acquisitions, dispositions and liquidations Charts and tables of tax information, including: - IRS corporate tax rate schedules - Entity filing information - Principal activity codes - Depreciation tables - Lease inclusion tables - Asset class lives - Special coverage of tax law changes that occurred in the past year - Worksheets designed to help you calculate specific tax items and then organize the information for input on a return - C Corporations - Partnerships and LLCs - S Corporations - Tax Exempt Organizations - Transfer Taxes and Taxation of Trusts and Estates - Payroll Taxes - Depreciation and Cost Recovery - Employee Benefits and Retirement Plans - Tax Accounting - Business Deductions and Credits - Starting a New Business Price: $253.00 Book # 6478 - Transfer of Business Interests or Assets - Information Returns - Index Available: 30/12/2012 9780808031673 9 1/2" x 11" 410 pages Business Tax Answer Book (2013) (U.S.) Authors: Terence M. Myers, J.D, Dorinda D. DeScherer, J.D. In addition to the more than 800 answers to the key questions regarding business income and payroll tax liabilities, this book provides time‐saving tools to help the businesses implement the tax strategies and compliance guidelines discussed in the book. These include numerous practice pointers, real‐world examples and a comprehensive tax calendar. - Sole Proprietorships and Home‐Based Businesses - Partnerships and Limited Liability Companies - C Corporations - S Corporations - Tax Accounting - Business Income and Deductions - Depreciation - Travel and Entertainment Expenses - Employee Health and Accident Benefits - Employee Fringe Benefits - Retirement Plans - Owner‐Corporation Transactions - Sales and Other Dispositions of Business Assets - Payroll Taxes - Troubleshooting Available: 25/11/2012 9780808031222 7" x 10" 760 pages Essentials of Federal Income Taxation for Individuals and Business (2013) (U.S.) Price: $176.00 Book # 4113 Linda M. Johnson, Ph.D., CPA, Features an easy‐reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled‐in forms. This book builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers. - Concise presentation that covers all the basic material required for an introductory tax course. -
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Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension. Use of IRS forms, schedules and worksheets that develop real‐
world tax preparation skills and illustrate specific reporting requirements. Filled‐in forms that support the explanatory material, so students see real‐world tax compliance, in practice. Tax Tips throughout the text that offer tax‐planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes. End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep. Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination. Available: 08/12/2012 9780808031703 8‐1/2" x 11" 808 pages Federal Income Taxation of Debt Instruments (2013 Supplement) (U.S.) Price: $423.00 Book # 6490 Authors: David C. Garlock, J.D., Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. CONTENTS: - Basic Concepts - Determining Total Original Issue Discount - Imputed Interest on Debt Issued for Property - Below‐Market and Intercompany Loans - Current Inclusion and Deduction of OID - Accounting for Interest - Short‐term Obligations - Variable Rate Debt Instruments - Contingent Debt Instruments and Integration - OID: Additional Special Topics - Market Discount - Bond Premium - Sales, Exchanges, Recapitalizations and Redemptions - Debt Modifications - Cancellation of Debt - Coupon Stripping - Information Reporting and Withholding - International Issues Available: 12/01/2012 9780808031246 6" x 9" 1,368 pages Federal Tax Course: A Guide for the Tax Practitioner (2013) (U.S.) Price: $431.00 Book # 6492 Susan Flax Posner Offers the knowledge and know‐how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy‐to‐understand explanations. It discusses hundreds of tax strategies and uses real‐world examples to illustrate application of tax principles. The Guide covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock‐bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: - Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved - Six chapters on deductions and exemptions that painstakingly present the detail in clear language - Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding - Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules - Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues The new 2013 Edition reflects all recent legislation up to the print date of November, 2012, as well as recent regulations, rulings and case law that impact the many topics covered. Available: 15/12/2012 9780808031734 6" x 9" 2,376 pages Oil and Gas: Federal Income Taxation (2013) (U.S.) An invaluable single‐source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Price: $217.00 Book # 4127 - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table Finding Lists Available: 03/11/2012 9780808031215 6" x 9" 740 pages To order in Canada, please call 1 800 268 4522 Price: $390.00 Book # 6520 S Corporation Taxation (2013) (U.S.) The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and changing. CCH's popular "S Corporation Taxation" offers an in‐depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Income Chapter 8. Corporate ‐ Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built‐in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Contraction of the S Corporation Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax‐Free Reorganizations Chapter 18. Estate Planning Considerations Chapter 19. Trusts as S Corporation Shareholders Available: 05/12/2012 9780808032090 7" x 10" 1,576 pages To order in Canada, please call 1 800 268 4522 Price: $334.00 Book #6523 Price: $464.00 Book #6525 Tax Accounting in Mergers and Acquisitions, 2013 (U.S.) Gives in‐depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax‐Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work‐outs Available: 09/11/2012 9780808031451 7" x 10" 880 pages Tax Planning for Troubled Corporations (2013) (U.S.) Gordon D. Henderson and Stuart J. Goldring Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two‐company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. - Developing a strategy for a failing company - Bankruptcy versus nonbankruptcy restructuring - Deductions and accrual of interest - Debt modification - One‐company equity‐for‐debt re‐capitalization - Two‐company reorganizations involving a failing company - Utilizing tax losses - Special problems of multi‐company debtor groups - Liquidating trusts, escrow, and the like - Bankruptcy aspects of federal tax procedure - State and local tax aspects of bankruptcy - Liquidating bankruptcies - Deductibility of expenses during bankruptcy Available: 03/11/2012 9780808031437 7" x 10" 1,090 pages The New 3.8% Medicare Tax: In‐Depth Analysis and Planning (U.S.) Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler Price: $22.00 Book # 5972 This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." - How does the surtax work - What is "investment income" - What is modified adjustment gross income - What are the best strategies to reduce MAGI - What are the best strategies to reduce investment income - How life insurance will play an expanded role in income tax planning - Will tax‐exempt bonds continue to make sense - How will tax deferred annuities work under the surtax - Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years Available: Oct 2012 9780808033356 5‐1/2" x 8‐1/2" 50 pages U.S. Master Bank Tax Guide (2013) Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2013) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must‐have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for Price: $383.00 additional research, potential IRS audit activities, and numerous Book #4137 practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye‐to‐eye. - Entities subject to bank tax rules - Accounting for interest, fee and other income - Discount, points and premium - Securities dealers and investors - Nonperforming loans - Modified debt - Foreclosures - Business expenses - Interest expense - Bad‐debt deductions - Acquisitions - Business tax credits Available: 05/12/2012 9780808031826 6" x 9" 944 pages Financial Products: Taxation, Regulation and Design (2013 Supplement) (U.S.) Price: $491.00 Book # 6495 A three‐volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1: Overview of the Markets Part 2: Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4: Taxation of Capital Transactions Part 5: Taxation of Ordinary Income Transactions Price: $108.00 Book #4124 Part 6: Profit Motive, Sham, Business Purpose, and Other Anti‐
Abuse Considerations Part 7: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10: Taxation of Debt Securities and Options on Debt Securities Part 11: Taxation of Asset‐Backed Securities Part 12: Taxation of Physical Commodities and Options on Commodities Part 13: Taxation of Section 1256 Contracts Part 14: Tax Consequences of Holding Offsetting Positions (Straddles) Part 15: Foreign Currency and International Operations Part 16: Notional Principal Contracts Available: 15/12/2012 9780808031758 6" x 9" 1,152 pages U.S. Master Depreciation Guide (2013) Offers tax and accounting professionals who work with businesses a one‐stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non‐applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross‐references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: - Discussion of the historical background of depreciation and depreciation fundamentals. - Coverage of : 1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is 2.
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U.S. Taxation – State applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre‐1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; ‐ Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles.
Available: 19/12/2012 9780808031840 6" x 9" 1,040 pages To order in Canada, please call 1 800 268 4522 Price: $104.00 Book #4126 State Tax Handbook (2013) The perfect quick‐answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes. The 2013 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2012 to give practitioners up‐to‐
date state tax information entering tax season. There will no longer be a print version available of the Multistate Corporate Tax Course. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2013 will be included. Available: 21/12/2012 9780808032274 6" x 9" 696 pages To order in Canada, please call 1 800 268 4522 CCH's Guidebooks to State Taxes 2013 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time‐saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2013 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" $104.00 each State item Availability ISBN Pages California 4136 Dec 2012 9780808031628 784 Connecticut 4135 Nov 2012 9780808031109 324 Florida 4138 Nov 2012 9780808031154 312 North Carolina 4130 Dec 2012 9780808031925 696 Ohio Taxes 4011 Jan 2013 9780808032533 384 Pennsylvania 4129 Dec 2012 9780808032113 924 Illinois 4134 Nov 2012 9780808031178 408 New Jersey 4132 Dec 2012 9780808031888 312 New York 4131 Dec 2012 9780808031901 624 Massachusetts 4133 Dec 2012 9780808031642 324 Maryland 4282 Oct 2012 9780808031123 360 Michigan 4081 Jan 2013 9780808032557 312 Texas 4128 Dec 2011 9780808032168 372 To order in Canada, please call 1 800 268 4522 Book CD Book + CD # 65011 # 6514 # 6512 $802.00 $780.00 $1,190.00 Multistate Corporate Tax Guide, 2013 Edition (2 volumes) The 2013 Multistate Corporate Tax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy‐to‐use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2013 is now included Volume I Corporate Income Tax - Part 1. Introduction - Part 2. Nexus - Part 3. Corporate Taxes and Tax Base - Part 4. Group Filing Options - Part 5. Apportionment - Part 6. Pass‐Through Entities - Part 7. Foreign Operations - Part 8. Credits and Incentives - Part 9. Tax Periods and Methods - Part 10. Payment of Tax - Part 11. Filing Requirements - Part 12. Other Administrative Issues Volume II - Sales/Use Tax - Part 1. Nexus - Part 2. Tax Base and Rates - Part 3. Administration - Part 4. Local Taxes - Appendix - Index Book: Available: 16/12/2012 9780808030393 8‐1/2" x 11" 2,200 pages
CD: Available: Dec 2012 9780808030409 One CD‐ROM To order in Canada, please call 1 800 268 4522 Price: $439.00 Book # 6516 Price: $274.00 Book # 6528 Multistate Tax Guide to Pass‐Through Entities (2013) An authoritative practice‐tested reference tool for accountants, attorneys, corporate tax departments, and other practitioners who need accurate, timely information concerning the operation of multistate or single‐state S corporations, partnerships, limited liability companies, and limited liability partnerships in all 50 states. Easy‐to‐access charts list the specifics of each state's taxing scheme. The authors present current and reliable information for all four entities on: - Resident and non‐resident taxation - Apportionment of income - Compliance requirements - Conversion - Incorporation - Employment taxes and income shifting - Dismantling affiliated groups - Filing requirements The guide also contains timely coverage of eligibility requirements and election formalities, corporate‐level taxes and composite or consolidated tax returns. There will no longer be a print version available of the Multistate Corporate Tax Course for CPE. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2013 will be included. Available: 08/12/2012 9780808031796 8‐1/2" x 11" 700 pages New York Sales & Use Tax Answer Book (2013) All facets of sales and use tax are addressed, from the developing issues of what creates constitutional “nexus” and how the tax applies to e‐commerce, to the more technical questions of what exemptions and credits are provided for; what obligations are imposed on vendors for registering, reporting, collecting and remitting tax, and how tax may determined and assessed on audit. This book goes beyond summarizing the relevant statutory and regulatory language, by providing extensive “Planning Points,” offering practical insight on the application and interpretation of sales and use tax rules. Chapter 1. Overview and Definitions Chapter 2. Taxable Transactions Chapter 3. Exemptions Chapter 4. Exempt Organizations Price: $359.00 Book #6521 Chapter 5. Use Tax Chapter 6. Collection of Tax Chapter 7. Vendor Obligations Chapter 8. Refunds & Credits Chapter 9. Assessment & Review Chapter 10 Sales Tax Audits Chapter 11 Penalties & Interest Chapter 12 Bulk Sales Chapter 13 Nexus & E‐Commerce Chapter 14 Contractors Chapter 15 Industrial Development Agencies Chapter 16 New York City Sales Tax Available: 12/11/2012 9780808030355 7" x 10" 400 Sales and Use Tax Answer Book (2013) The 2013 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out‐of‐state retailers. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Price: $151.00 Book #4283 Chapter 19 Penalties Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Available: 17/11/2012 9780808030324 7" x 10" 594 pages U.S. Master Multistate Corporate Tax Guide (2013) An excellent resource for quick answers to the most‐asked questions and at‐a‐glance state‐to‐state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income‐based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow‐through Entities Available: 03/10/2012 9780808031055 6‐1/4" x 9" 1,600 pages To order in Canada, please call 1 800 268 4522 U.S. Taxation – Estate and Trust Price: $219.00 Book # 6529 Business Succession Planning Answer Book – 2013 (U.S.) Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals. Table of Contents Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non‐Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy‐Sell Agreements for the Business Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Tansfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession Planning Chapter 12 Valuation in Business Succession Planning Available: 16/12/2012 9780808030379 7" x 10" 300 pages To order in Canada, please call 1 800 268 4522 Estate Planning (2013 Edition) (U.S.) Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential Newly
strategy to inter vivos gifts and post‐mortem activities. Providing in‐
updated
depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical Price: $512.00 and not‐so‐typical situations. Book # 6486 Volume One Chapter 1 Introduction Chapter 2 Intestacy: Estate Plans by Operation of State Law Chapter 3 Wills as Estate Planning Instruments Chapter 4 Trusts as Estate Planning Instruments Chapter 5 Income Taxation of Trusts, Estates, Grantors and Beneficiaries Chapter 6 Inter Vivos Transfers Chapter 7 Wealth Transfer Taxation of Inter Vivos Transfers Volume Two Chapter 8 Nonprobate Transfers: Life Insurance Chapter 9 Nonprobate Transfers: Retirement Benefits Chapter 10 Concurrent Interests Chapter 11 Future Interests Chapter 12 Powers of Appointment: Building Flexibility Into the Plan Chapter 13 Marital Deduction Planning Chapter 14 Charitable Deduction Planning Chapter 15 Postmortem Estate Planning: Administration and Compliance Available: 04/11/2012 9780808030317 7" x 10" 2,500 pages Family Foundation Handbook (2013) (U.S.) Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs. Price: $352.00 Book # 6488 - Introduction - Family Foundation Basics - How To Create A Family Foundation - Using Charitable Trusts To Fund The Family Foundation - Designing The Family Foundation - Operating Restrictions - Grantmaking - Foundation Administration - Special Issues Bibliography Available: 29/10/2012 9780808030034 7" x 10" 992 pages Grantor Trust Answer Book, 2013 (U.S.) Price: $219.00 Book # 6505 A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following: - The grantor trust rules can be found in Code Sections 671 through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements. - Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication. - Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs). - Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail. - Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. - The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed. -
The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed. Available: 26/12/2012 9780808030362 7" x 10" 380 pages Price: $275.00 Book # 6493 Price: $426.00 Book # 6515 Fiduciary Accounting Answer Book, 2012 (U.S.) The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: - An overview of fiduciary responsibility - How situs impacts a will or trust - The Uniform Principal & Income Act - How to properly allocate income taxes between income and principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter. Available: 13/10/2012 9780808030331 7" x 10" 350 pages Multistate Guide to Estate Planning (2013) (w/CD) Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state‐by‐state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. The easy‐to‐use format enables the estate planning professional to readily locate information concerning one state’s treatment of a particular issue (or compare the treatment required by several states) all on the same table. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state‐by‐state comparisons. All information in the new and updated charts generally reflects state laws in effect on May 31, 2012. In addition, the book contains a back‐of‐the book CD with the Advance Directives of all 50 states. 1. Formal Will Requirements 2. Proving Foreign Wills 3. Nonresident Qualification as a Fiduciary 4. Small Estates Procedure 5. Will Substitutes 6. The Rights of a Spouse 7. Intestate Succession 8. Asset Protection 9. Rule Against Perpetuities 10. Living Will 11. Status of Children Conceived by Assisted Reproduction Techniques 12. Contracts Resulting in State Taxation of an Estate's Income 13. Income Tax Rates for Trusts & Estates 14. State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes Available: 23/11/2012 9780808030348 8‐1/2" x 11" 1,248 pages
Practical Guide to Estate Planning, 2013 Edition (with CD) (U.S.) Price: $304.00 Book # 6517 Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation‐
skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split‐interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation‐Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust Price: $513.00 Book # 6518 - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour‐Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) Available: 30/10/2012 9780808030300 7" x 10" 864 pages Price on Contemporary Estate Planning (2013) (U.S.) Providing theoretical grounding and a practice‐oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: 1. Client counseling 2. Durable powers of attorney 3. Living wills 4. Private annuities 5. Charitable remainder trusts 6. Life insurance 7. Lifetime noncharitable gifts 8. Closely held business interests 9. Community and marital property 10. Retirement plans and IRAs 11. Post‐mortem planning 12. Professional responsibility and more! Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies
Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely‐Held Business Interests Chapter 12 Post‐Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans and IRAs Available: 12/12/2012 9780808030614 7" x 10" 1,620 pages Tax and Estate Planning with Real Estate, Partnerships and LLCs (U.S.) Price: $325.00 Book # 6532 Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues affect non‐U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At‐Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Chapter 7 Exchanges of Like‐Kind Property and Involuntary Conversions Chapter 8 Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Chapter 9 Capital Gains Treatment and Installment Sales Provisions Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate ‐ General Principles Chapter 14 Estate Planning with Real Estate ‐ Valuation and Discounting Issues Chapter 15 International Tax and Estate Planning Available: 03/10/2012 9780808030416 7" x 10" 1,200 pages U.S. Master Estate and Gift Tax Guide (2013) This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation‐skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: Price: $114.00 Book #4123 -
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Concise, up‐to‐date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation‐skipping transfer taxes. Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre‐1977 gift tax rates for easy reference to key tax figures. Sample filled‐in forms in the 706 and 709 series, as well as various generation‐skipping transfer tax forms, that illustrate practical compliance application of the tax law. Available: 19/12/2012 9780808032373 6" x 9" 550 pages
To order in Canada, please call 1 800 268 4522
Accounting firm ‐ Management Price: $308.00 Book # 6483 CPA's Guide to Management Letter Comments, with CD‐ROM (2013) (U.S.) Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first‐time management letter preparer can produce a high‐quality final product like a well‐seasoned auditor. All of the management comments letter text in the book is provided on a free companion CD‐ROM in folders that correspond to the chapters in the book where the text appears. - Opening for Letter - Cash - Investments - Accounts Receivable - Inventory - Fixed Assets - Sales, Invoicing, and Revenue - Purchasing and Expenses - Accounts Payable - Payroll - Taxes - Insurance Coverage - Equity -
Grants Organizational/Governance Structure Administrative Issues Computer Systems Annual Audit and Client Cooperation Miscellaneous (e.g., Accrual Basis of Accounting, Restricted Funds Review Needed) SAS‐99 and the Sarbanes‐Oxley Act of 2002 Closing for Letter The Auditor's Communication with Those Charged with Governance Available: 01/11/2012 9780808029434 6" x 9" 312 pages To order in Canada, please call 1 800 268 4522
U.S. Accounting Price: $346.00 Book # 6519 Revenue Recognition Guide (2013) (U.S.) Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - Brief Survey of Revenue‐Related Literature - General Principles - Multiple‐Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software: A Complete Model - Presentation - Disclosures - Future Expectations Available: 13/10/2012 9780808030867 6" x 9" 800 pages To order in Canada, please call 1 800 268 4522 Book 6498 $401.00 Standalone CD 6500 $401.00 Book + Standalone CD 6499 $486.00 GAAP Guide, 2013 (U.S.) CCH's 2013 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day‐to‐day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. This two‐volume set's detailed cross‐reference table, index, and useful references to the original GAAP literature help you quickly locate the information you need in the way you are most comfortable with. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II. Chapter 1 ASC 105—Generally Accepted Accounting Principles Chapter 2 ASC 205—Presentation of Financial Statements Chapter 3 ASC 210—Balance Sheet Chapter 4 ASC 215—Statement of Shareholder Equity Chapter 5 ASC 220—Comprehensive Income Chapter 6 ASC 225—Income Statement Chapter 7 ASC 230—Statement of Cash Flows Chapter 8 ASC 235—Accounting Policies and Standards Chapter 9 ASC 250—Accounting Changes and Error Corrections Chapter 10 ASC 255—Changing Prices Chapter 11 ASC 260—Earnings Per Share Chapter 12 ASC 270—Interim Reporting Chapter 13 ASC 272—Limited Liability Entities Chapter 14 ASC 274—Personal Financial Statements Chapter 15 ASC 275—Risks and Uncertainties Chapter 16 ASC 280—Segment Reporting Chapter 17 ASC 305—Cash and Cash Equivalents Chapter 18 ASC 310—Receivables Chapter 19 ASC 320—Investments—Debt and Equity Securities Chapter 20 ASC 323—Investments—Equity Method & Joint Ventures Chapter 21 ASC 325—Investments—Other Chapter 22 ASC 330—Inventory Chapter 23 ASC 340—Deferred Costs and Other Assets Chapter 24 ASC 350—Intangibles—Goodwill and Other Chapter 25 ASC 360—Property, Plant, and Equipment Chapter 26 ASC 405—Liabilities Chapter 27 ASC 410—Asset Retirement and Environmental Obligations Chapter 28 ASC 420—Exit or Disposal Cost Obligations Chapter 29 ASC 430—Deferred Revenue Chapter 30 ASC 440—Commitments Chapter 31 ASC 450—Contingencies Chapter 32 ASC 460—Guarantees Chapter 33 ASC 470—Debt Chapter 34 ASC 480—Distinguishing Liabilities From Equity Chapter 35 ASC 505—Equity Chapter 36 ASC 605—Revenue Recognition Chapter 37 ASC 705—Cost of Sales and Services Chapter 38 ASC 710—Compensation—General Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits Chapter 40 ASC 715—Compensation—Retirement Benefits Chapter 41 ASC 718—Compensation—Stock Compensation Chapter 42 ASC 720—Other Expenses Chapter 43 ASC 730—Research and Development Chapter 44 ASC 740—Income Taxes Chapter 45 ASC 805—Business Combinations Chapter 46 ASC 808—Collaborative Arrangements Chapter 47 ASC 810—Consolidation Chapter 48 ASC 815—Derivatives and Hedging Chapter 49 ASC 820—Fair Value Measurement Chapter 50 ASC 825—Financial Instruments Chapter 51 ASC 830—Foreign Currency Matters Chapter 52 ASC 835—Interest Chapter 53 ASC 840—Leases Chapter 54 ASC 845—Nonmonetary Transactions Chapter 55 ASC 850—Related Party Disclosures Chapter 56 ASC 852—Reorganizations Chapter 57 ASC 855—Subsequent Events Chapter 58 ASC 860—Transfers and Servicing Appendix A ASC 912—Contractors—Federal Government Appendix B ASC 915—Development Stage Entities Appendix C ASC 92X—Entertainment Appendix D ASC 93X—Extractive Activities Appendix E ASC 94X—Financial Services Appendix F ASC 952—Franchisors Appendix G ASC 954—Health Care Entities Appendix H ASC 958—Not‐For‐Profit Entities Appendix I ASC 962—Plan Accounting Appendix J ASC 970—Real Estate—General Appendix K ASC 976—Real Estate—Retail Land Appendix L ASC 980—Regulated Operations Appendix M ASC 985—Software Book Dec 2012 9780808031017 6" x 9" 1,696 pages Standalone CD Dec 2012 9780808031024 GAAP Handbook of Policies and Procedures ‐ w/CD‐ROM (2013) (U.S.) This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. This volume contains accounting principles, financial reporting Price: $229.00 presentation requirements, required and recommended disclosures, Book # 6501 and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting. The book also comes with a free companion CD‐ROM that contains an electronic version of the book. The 2013 GAAP Handbook covers the following topics: PART I: FINANCIAL STATEMENTS PART II: MAJOR ACCOUNTING AREAS AND REPORTING PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS PART IV: GAAP IN SPECIALIZED INDUSTRIES Available: 11/11/2012 9780808029649 7" x 10" 1,800 pages Governmental GAAP Guide, 2013 (U.S.) Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental Price: $293.00 entity. Book # 6503 A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB‐34 and beyond. I. Basic Governmental Accounting Concepts and Standards 1
Foundation and Overview of Governmental Generally Accepted Accounting Principles 2
Budgetary Accounting and Reporting 3
Basis of Accounting and Measurement Focus 4
Governmental Reporting Entity 5
Terminology and Classification II. Fund Accounting 6
Governmental Funds 7
Proprietary Funds 8
Fiduciary Funds III. Specific Accounting and Reporting Issues 9
Deposits, Investments, and Derivative Instruments 10
Capital Assets 11
Other Assets 12
Long‐Term Debt 13
Pension, Postemployment, and Other Employee Benefit Liabilities 14
Leases and Service Concession Arrangements 15
Risk Management, Claims, and Judgments 16
Other Liabilities 17
Revenues: Nonexchange and Exchange Transactions 18
Expenses/Expenditures: Nonexchange and Exchange Transactions 19
Special Assessments IV. Financial Reporting by General‐Purpose Governments 20
Comprehensive Annual Financial Report V. Stand‐Alone Financial Reporting by Special‐Purpose Governments 21
Public Colleges and Universities 22
Pension and Other Postemployment Benefit Plans 23
Public Entity Risk Pools Available: 01/10/2012 9780808029458 6" x 9" 920 pages Governmental GAAP Practice Manual (2013) (U.S.) Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB‐34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Price: $325.00 Chapter 1 provides a detailed analysis of the interrelationship Book # 6504 between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year‐end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards. Available: 08/10/2012 9780808029441 6" x 9" 700 pages International Accounting/Financial Reporting Standards Guide (2013) Price: $308.00 Book #6507 Organizes accounting pronouncements into two parts: general standards and industry‐specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non‐Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related‐Party Disclosures - Revenue - Segment Reporting - Share‐Based Payment Part III: Industry‐Specific Standards - Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation Available: 19/11/2012 9780808029687 6" x 9" 800 pages Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.) Price: $427.00 Book # 6494 This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets 1.
Cash and Cash Equivalents 2.
Investments in Debt and Equity Securities 3.
Loans and the Allowance for Credit Losses 4.
Servicing of Financial Assets 5.
Transfers of Financial Assets 6.
Securitizations 7.
Calculating Yields on Debt Investments Part II: Financial Liabilities 8.
Debt Financing 9.
Securities Lending Arrangements and Other Pledges of Collateral 10.
Convertible Debt and Similar Instruments 11.
Extinguishments of Debt Part III: Derivatives and Hedging Activities 12.
Derivatives Accounting 13.
Embedded Derivatives 14.
Hedge Accounting 15.
Disclosures about Derivatives Part IV: Equity Instruments 16.
Issuer's Accounting for Equity Instruments and Related Contracts Part V: Pervasive Issues 17.
Offsetting Assets and Liabilities in the Balance Sheet 18.
Fair Value Measurements, Fair Value Disclosures, and Other Financial Instrument Disclosures 19.
The Fair Value Option for Financial Instruments Available: 29/10/2012 9780808030850 6" x 9" 1,000 pages To order in Canada, please call 1 800 268 4522 end