U.S. Taxation – Federal
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To order in Canada, please call 1 800 268 4522 CCH U.S. Tax & Accounting Books October-December 2014 U.S. Taxation – Federal U.S. Master Tax Guide (2015) The 2015 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 footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws Softbound Edition Price: $112.00 8733 Hardbound Edition Price$145.00 9099 MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - 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 and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9" INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) 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, 2014. Price: $164.00 Book # 9471 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. Dec 31, 2014 9780808039471 7-1/4" x 10" 4,968 pages Income Tax Regulations (Winter 2015 Edition), December 2014 (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. Price: $234.00 Book # 9402 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. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014. Dec 16, 2014 9780808039402 6-1/4" x 9-1/8" 14,144 pages Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) Price: $67.00 Book # 9938 With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more. The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections. CHAPTER 1. HEALTH CARE REFORM Timeline and Implementation CHAPTER 2. INDIVIDUALS Individual Health Insurance Mandate Health Insurance Premium Assistance Refundable Credit Itemized Deduction for Medical Expenses Medical Benefits for Children Under Age 27 CHAPTER 3. BUSINESSES Employer Mandate to Provide Health Insurance Small Employer Health Insurance Credit Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans Health Flexible Spending Accounts Offered in Cafeteria Plans Simple Cafeteria Plans Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans Limitation on Excessive Employee Remuneration Excise Tax on High Cost Employer-Sponsored Health Coverage Excise Tax on Sales of Medical Devices Fee on Manufacturers and Importers of Prescription Drugs Additional Requirements for Charitable Hospitals CHAPTER 4. INFORMATION REPORTING REQUIREMENTS Inclusion of Cost of Employer-Sponsored Health Coverage on W-2 Health Care Coverage Reporting Reporting of Employer Health Insurance Coverage CHAPTER 5. HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS Establishment of Health Insurance Exchanges Exchange Requirements—American Health Benefit Exchanges Small Business Health Options Program (SHOP Exchange) Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions Cost-Sharing Reductions Advance Determinations and Payments Contents of Essential Health Benefits Package Grandfathered Plans in the Individual and Group Health Markets Market Reforms and Improved Coverage Fee on Health Insurance Providers Fee Imposed on Health Insurance Policies Fee Imposed on Self-Insured Health Plans Medical Loss Ratio Rebates CHAPTER 6. Net Investment Income Tax for Individuals Net Investment Income Tax on Estates and Trusts Net Investment Income Tax: NII Defined Additional Medicare Tax on Wages and SelfEmployment Income Nov 10, 2014 9780808039938 6" x 9" 300 pages Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Author: 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. Price: $202.00 Book # 8009 - Concise presentation that covers all the basic material required for an introductory tax course. 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 realworld tax preparation skills and illustrate specific reporting requirements. Filled-in forms that support the explanatory material, so students see actual 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. To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials CD includes: 1) An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop. 2) Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests. 3) CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion. Dec 2, 2014 9780808038009 8-1/2" x 11" 848 pages Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Authors: David C. Garlock, J.D., Principal Author and Editor. Contributing Authors: Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro Price: $479.00 Book # 9143 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. - 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 Nov 19, 2014 9780808039143 6" x 9" 1,368 pages Federal Tax Practitioner’s Guide (2015) (U.S.) Author: Susan Flax Posner Price: $488.00 Book # 9150 Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) 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 fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it 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 present the details 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 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals Withholding — Payroll Taxes — Minimum Tax — Tax Accounting 15. Income Tax Withholding, Employment and Net Investment Income Tax 16. Alternative Minimum Tax 17. Inventory 18. Accounting 19. Installment and Deferred Payment Sales Corporate Tax, S Corporations, Partnerships, Estates & Trusts 20. Corporations — Tax Rates, Income, Deductions, Gains and Losses 21. S Corporations 22. Corporations — Reorganizations — Stock Redemptions 23. Corporations — Personal Holding Companies, Etc. — Exempt Organizations 24. Partnerships 25. Estates and Trusts Returns & Payments — Foreign Income & Taxpayers — Gift & Estate Taxes 26. Returns and Payment of Tax 27. Assessment — Collection — Refunds 28. Foreign Income — Foreign Taxpayers 29. Gift & Estate Taxes 30. Limited Liability Companies and Limited Liability Partnerships Dec 20, 2014 9780808039150 7-1/2" x 10" 2,376 pages Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Author: Andrea S. Kramer Price: $585.00 Book # 9549 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 Part 2 Overview of the Markets Overview of Selected Market Participants Part 3: Part 4 Part 5 Part 6 Part 7 Part 8 Part 9 Part 10 Part 11 Part 12 Part 13 Part 14 Part 15 Part 16 Taxation of Market Participants Taxation of Capital Transactions Taxation of Ordinary Income Transactions Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Taxation of Debt Securities and Options on Debt Securities Taxation of Asset-Backed Securities Taxation of Physical Commodities and Options on Commodities Taxation of Section 1256 Contracts Tax Consequences of Holding Offsetting Positions (Straddles) Foreign Currency and International Operations Notional Principal Contracts Dec 8, 2014 9780808039549 6" x 9" 1,152 pages Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. Price: $308.00 Book # 9532 This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 Nov 10, 2014 9780808039532 7" x 10" 680 pages Oil and Gas: Federal Income Taxation (2015) (U.S.) Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Price: $244.00 Book # 9266 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: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas Introduction to Oil and Gas Taxation Economic Interest Lease and Purchase Arrangements Royalty and Overriding Royalty Minimum Royalties Working Interest (or for Operating Mineral Interest) Production Payments Net Profits Arrangements Geophysical Expenses Intangible Drilling and Development Costs Sharing Arrangements and Carried Interests Depletion Deduction – General Allowance or Disallowance of Depletion Property for Depletion Purposes Cost Depletion 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. Gross Income from the Property Taxable Income from the Property for Depletion Purposes Limitations on Percentage Depletion Unitizations Disposition of Interests – Lease (or Sublease) and Sale Non-taxable Exchanges Losses and Abandonments Associations Taxable as Corporations Partnerships Selected Corporate Issues Alternative Minimum Tax (AMT) Special Provisions Affecting the Determination of Tax Tax Credits Depreciation Application of Accounting Methods Oil and Gas International Provisions Case Table Nov 21, 2014 9780808039266 6" x 9" 688 pages Revenue Recognition Guide (2015) (U.S.) Author: Scott A. Taub, CPA Price: $397.00 Book # 8948 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. - A 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 Oct 22, 2014 9780808038948 6" x 9" 600 pages S Corporation Taxation (2015) (U.S.) Author: Robert W. Jamison, CPA, Ph.D. 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 in a state of flux. 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. Price: $445.00 Book # 8962 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 real life situation. Chapter 1. Chapter 2. Chapter 3. Chapter 4. Chapter 5. Chapter 6. Chapter 7. Chapter 8. Chapter 9. Chapter 10. Chapter 11. Chapter 12. Chapter 13. Chapter 14. Chapter 15. Chapter 16. Chapter 17. Chapter 18. Chapter 19. Chapter 20. Chapter 21. Background and Environment Eligibility for the S Election C Corporations Considering the S Election: Advantages, Disadvantages, and Solutions Tax Years of S Corporations Corporate and Shareholder Elections Income Measurement and Reporting Distributions of Cash and Property Corporate - Shareholder Transactions Shareholder Stock Basis and Debt Basis Integration of Loss Limits. Tax on Built-in Gains Passive Investment Income Termination of the S Election Capital Structure of the S Corporation Stock Redemptions and Complete Liquidations Purchase and Sale of S Corporations Tax-Free Reorganizations Estate Planning for S Corporation Shareholders Trusts as S Corporation Shareholders S Corporation Problems: Financial Distress Issues S Corporations and Related Entities Dec 15, 2014 9780808038962 7" x 10" 1,576 pages Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Author: Glenn R. Carrington 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: Price: $397.00 Book # 9327 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 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Taxable and Tax-Free Acquisitions Basic Concepts in Deductibility and Capitalization Accounting for Restructuring Transactions under Code §§351, 338, 381, 721, and 1001 Treatment of Contingent Liabilities Treatment of Transaction Costs Prior to the Final Capitalization Regulations Final Capitalization Regulations Debt Modifications in Connection with Mergers and Acquisitions Original Issue Discount (OID) in Mergers and Acquisitions Amortization of Intangibles under Code §197 Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions Consolidated Return Tax Accounting Issues Tax Accounting Issues in Bankruptcies and Work-outs Oct 15, 2014 9780808039327 7" x 10" 1,090 pages Tax Planning for Troubled Corporations (2015) (U.S.) Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Price: $547.00 Book # 9006 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 Nov 12, 2014 9780808039006 7" x 10" 1,090 pages Taxation of the Entertainment Industry, 2014 (U.S.) Author: Schuyler M. Moore Price: $194.00 Book # 9631 Taxation of the Entertainment Industry is an insightful treatise that helps practitioners in entertainment tax planning spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry. Taxation of the Entertainment Industry sets forth details of an eightpoint master plan for managing entertainment tax issues: - Know how the law characterizes ownership rights and interests - Choose a business form that provides maximum tax advantage - Determine the best time to report and recognize income - Reduce the tax burden through deductions, depreciation, and the investment tax credit - Avoid liability for failure to withhold wages - Realize tax deferral and tax savings through foreign production or distribution - Discover innovative and creative strategies for financing film production and distribution, and - Pay close attention to the special tax considerations that apply to talent. Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law. - Overview Fundamental Characterization Issues Choice of Entity Income Recognition, Timing and Characterization Deductions and Depreciation Wage Withholding - Foreign Production and Distribution U.S. Tax Withholding on Foreign Persons Financing Using Domestic Tax Shelters Other Financing Methods Tax Planning for Talent California Taxation The Sports Industry The Music Industry Film Financing Forms Oct 24, 2014 9780808039631 6" x 9" 456 pages U.S. Master Bank Tax Guide (2015) Author: Ronald W. Blasi, J.D., LL.M. Price: $449.00 Book # 9365 Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) 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 additional research, potential IRS audit activities, and numerous 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 Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Dec 6, 2014 9780808039365 6" x 9" 944 pages U.S. Master Depreciation Guide (2015) Price: $129.00 Book # 9020 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 applicable to most tangible depreciable property in service after 1986; 2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; 3. General rules for pre-1981 property; 4. Asset Depreciation Range (ADR) system which dates back to 1971; - Code Sec. 179 expensing rules; and 5. Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: - Listed property depreciation rules - Depreciation of vehicles subject to "luxury" car caps - Handling vehicle trade-ins, including luxury car caps and carryover basis - Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods - Like-kind exchanges and involuntary conversions - Rev. Proc. 87-56 class life and depreciation period table reproduced in full text - - - All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land improvements MACRS depreciation rules for farm property, including farm asset classification table Handling leasehold improvements What to do if incorrect depreciation is claimed (amended return and change of accounting method rules) Distinguishing between a structure that is nonresidential real property (39-year recovery period) and a structure or land improvement that qualifies for a shorter recovery period Cost segregation discussion relating to the separate depreciation over shortened recovery periods of building components that qualify as personal property and land improvements that may be depreciated over 15 years Alternative Minimum Tax depreciation rules Abandonment, retirement, and obsolescence deductions Rapid amortization provisions Recovery of software costs Recovery of web site development costs Depreciation planning, including choice of method, recapture and Code Sec. 179 planning issues Additional helpful assistance is provided by Appendices which include final, temporary and proposed regulations relating to ACRS, MACRS, bonus depreciation, Code Sec. 179 expensing elections and CCH-prepared depreciation decimal tables. Dec 20, 2014 9780808039020 6" x 9" 1,040 pages U.S. Taxation – States State Tax Handbook (2015) Price: $121.00 Book # 8719 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. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. Dec 20, 2014 9780808038719 6" x 9" 696 pages CCH's Guidebooks to State Taxes 2015 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 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Price: $121.00 each State item Availability ISBN Pages California Connecticut Florida North Carolina Ohio Taxes Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas 8450 8474 8498 8610 Dec 2014 Nov 2014 Oct 2014 Dec 2014 9780808038450 9780808038474 9780808038498 9780808038610 784 324 312 696 8634 8658 8511 8573 8597 8535 8559 8672 Dec 2014 Dec 2014 Nov 2014 Dec 2014 Dec 2014 Dec 2014 Dec 2014 Dec 2014 9780808038634 9780808038658 9780808038511 9780808038573 9780808038597 9780808038535 9780808038559 9780808038672 384 924 408 312 624 324 440 372 Multistate Tax Guide to Pass-Through Entities (2015) Authors: Robert W. Jamison, William N. Kulsrud, Teresa Stephenson Price: $517.00 Book # 8924 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: - Tax Rules Composite Returns Formation, Reports and Dissolution Penalties Appeals Process Amended Returns Filing requirements A free link to the online version (PDF) of the Multistate Corporate Tax Course will be included. Nov 17, 2014 9780808038924 8-1/2" x 11" 470 pages Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Authors: John C. Healy, MST, CPA,, and Michael S. Schadewald, Ph.D., CPA Price: $874.00 Book # 8900 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. 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. A free link to the PDF of the Multistate Corporate Tax Course 2014 will be 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 Dec 18, 2014 9780808038900 8-1/2" x 11" 2,200 pages Sales and Use Tax Answer Book (2015) Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA Price: $423.00 Book # 8986 The 2015 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. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16 Chapter 17 Chapter 18 Chapter 19 Nature and Purpose of Sales and Use Taxation Constitutional Rights Taxable Persons Taxable Transactions Interstate and Extraterritorial Transactions Subjects of Sales and Use Taxes Amount of Tax Accounting Methods Rates of Tax Returns or Reports Payment Refunds and Credits Organization of State Sales and Use Tax Administrations License and Registration Audits Assessment and Appeals Process Collection of Tax by Seller Collection of Tax by State Penalties Chapter 20 Chapter 21 Chapter 22 Local State Taxes Sales Tax Reform and the Streamlined Sales Tax Gross Receipts Tax Nov 24, 2014 9780808038986 7" x 10" 594 pages U.S. Master Multistate Corporate Tax Guide (2015) An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. Price: $178.00 Book # 9105 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 A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. Oct 22, 2014 9780808039105 6-1/4" x 9" 1,600 pages U.S. Taxation – Estates Business Succession Planning Answer Book – 2015 (U.S.) Author: Ann Burns Price: $244.00 Book # 9129 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. Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Dec 15, 2014 Introduction to Business Succession Planning The Advisor's Role in Business Succession Planning Non-Tax Aspects of Family Business Succession Common Goals of Business Owners Key Features of Buy-Sell Agreements for the Business Owner Key Features of an Estate Plan for the Business Owner Redemptions, Recapitalizations, and Restructuring Transfers to Outsiders: Selling the Business Transfers to Insiders: Employees, Management, Other Shareholders Transfers to Family Charitable Strategies and Business Succession Planning Valuation in Business Succession Planning 9780808039129 7" x 10" 300 pages Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Price: $182.00 Book # 8382 At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities Nov 15, 2014 9780808038382 6" x 9" 240 pages Fiduciary Accounting Answer Book, 2015 (U.S.) Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS Price: $324.00 Book # 9174 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. 1. 2. 3. 4. 5. Overview of Basic Fiduciary Concepts Trust Situs Overview of Fiduciary Accounting Definitions and Fiduciary Duties — UPIA Sections 102 and 103 Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105 6. Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202 7. Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303 8. Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402 9. Business and Other Activities Conducted by the Trustee — UPIA Section 403 10. Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408 11. Deferred Compensation, Annuities and Similar Payments — UPIA Section 409 12. Liquidating Assets — UPIA Section 410 13. Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412 14. Underproductive Property — UPIA Section 413 15. Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415 16. Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502 17. Transfers from Income to Principal — UPIA Sections 503 and 504 18. Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506 Oct 24, 2014 9780808039174 7" x 10" 350 pages Grantor Trust Answer Book, 2015 (U.S.) Author: Steven G. Siegel, J.D., LL.M (Taxation) 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. Price: $243.00 Book # 8870 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 679. 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 is 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 are also among the issues addressed. Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Dec 19, 2014 Overview of Grantor Trusts: Principles and Taxation Code Section 671 — Trust Income, Deductions and Credits Attributable to Grantors and Others as Substantial Owners Code Section 672 — Grantor Trust Definitions and Rules Code Section 673 — Reversionary Interests and the Grantor Trust Rules Code Section 674 — Power to Control Beneficial Enjoyment and the Grantor Trust Rules Code Section 675 — Administrative Powers and the Grantor Trust Rules Code Section 676 — The Power to Revoke a Trust and the Grantor Trust Rules Code Section 677 — Income for the Benefit of the Grantor and the Grantor Trust Rules Code Section 678 — Person Other than the Grantor Treated as the Substantial Owner of the Trust Code Section 679 — Foreign Trusts Having One or More United States Beneficiaries The Relationship Between Grantor Trusts and the Gift and Estate Taxes Grantor Trusts: Miscellaneous Planning Issues Grantor Retained Interest Trusts: GRATs, GRUTs and GRITs Residences, Personal Residence Trusts, Qualified Personal Residence Trusts Intentionally Defective Grantor Trusts 9780808038870 7" x 10" 380 pages Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Price: $344.00 Book # 9280 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 generationskipping 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. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. Form 1 Form 2 Form 3 Form 4 Form 5 Form 6 Form 7 Form 8 Form 9 Form 10 Form 11 Form 12 Form 13 Form 14 Oct 27, 2014 The Estate Planning Process Basic Rules of Property Transfers Upon Death Basic Estate Planning Documents Trust Basics Estate and Gift Tax Basics: Tax Tools of the Estate Planner Planning for A Spouse or Nonmarital Partner Issues in Planning for Children Using Gifts in Estate Planning Generation-Skipping Transfer Tax Planning Charitable Giving Planning for a Closely Held Business Interest Insurance Estate Planning with Retirement Benefits Post Mortem Estate Planning Living Trust Living Trust Amendment Irrevocable Life Insurance Trust Annual Exclusion Trust Additional Annual Exclusion Trust Will with Pour-Over Provision Will with Outright Dispositions Codicil Durable Power of Attorney Health Care Proxy Living Will Charitable Remainder Unitrust Qualified Personal Residence Trust (QPRT) Grantor Retained Annuity Trust (GRAT) 9780808039280 7" x 10" 864 pages Price on Contemporary Estate Planning (2015) (U.S.) Author: John R. Price 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: Price: $605.00 Book # 9303 - Client counseling Durable powers of attorney Living wills Private annuities Charitable remainder trusts Life insurance Lifetime noncharitable gifts Closely held business interests Community and marital property Retirement plans and IRAs Post-mortem planning Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Dec 15, 2014 Professional Responsibility and Estate Planning Basic Transfer Tax Laws and Estate Planning Strategies Concurrent Ownership and Nontestamentary Transfers Wills and Related Documents The Gift and Estate Tax Marital Deductions Life Insurance Planning Lifetime Noncharitable Gifts Gifts to Charitable Organizations Limiting Estate Size Through Intrafamily Transactions Trusts Closely-Held Business Interests Post-Mortem Planning Estate and Income Tax Planning for Retirement Plans and IRAs 9780808039303 7" x 10" 1,620 pages Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Price: $365.00 Book # 9341 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 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Dec 15, 2014 The Personal Residence Real Estate Partnerships Limited Liability Companies Passive Loss and At-Risk Limitations Real Estate Investment Trusts Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate Exchanges of Like-Kind Property and Involuntary Conversions Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits Capital Gains Treatment and Installment Sales Provisions Charitable Gifts of Real Estate Asset Protection Exempt Organization Ownership of Real Estate Estate and Gift Planning with Real Estate — General Principles Estate Planning with Real Estate — Valuation and Discounting Issues International Tax and Estate Planning 9780808039341 7" x 10" 1,200 pages U.S. Master Estate and Gift Tax Guide (2015) 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: $134.00 - Book # 9044 - Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples. CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid. Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures. - Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law. Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law. A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Dec 23, 2014 9780808039044 6" x 9" 550 pages Multistate Guide to Estate Planning (2015) (w/CD) Author: Jeffrey A. Schoenblum Price: $501.00 Book # 9259 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. 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 charts generally reflects state laws in effect on May 31, 2014. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. - Formal Will Requirements Proving Foreign Wills Non-resident Qualification as a Fiduciary Small Estates Procedure Will Substitutes The Rights of a Spouse Intestate Succession Asset Protection Rule Against Perpetuities Living Will Status of Children Conceived by Assisted Reproduction Techniques Contracts Resulting in State Taxation of an Estate's Income Income Tax Rates for Trusts & Estates 14 State Inheritance, Estate, Generation Skipping Transfer, and Gift Taxes Nov 18, 2014 9780808039259 8-1/2" x 11" 1,248 pages U.S. Accounting Accounting Desk Book with CD (2015) (U.S.) Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony. Price: $299.00 Book # 8306 The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. FINANCIAL REPORTING Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation Chapter 2: Revenue and Expenses Chapter 3: Stockholders' Equity Chapter 4: Statement of Cash Flows Chapter 5: Segment Reporting STANDARDS Chapter 6: Chapter 7: Chapter 8: Chapter 9: Chapter 10: Chapter 11: Chapter 12: Actions of the Financial Accounting Standards Board Consolidation of Variable Interest Entities Governmental Accounting Governmental Fund Accounting Not-for-Profit or Exempt Organizations International Standards: Accounting International Standards: Auditing, Ethics, Public Sector ACCOUNTING PROCEDURES Chapter 13: Cost Accounting Chapter 14: Budgeting for Profit Planning and Budgetary Control Chapter 15: Change in Accounting Methods and Consideration of Accounting Periods Chapter 16: Auditor Independence and the Audit Committee Chapter 17: Taxpayer Rights NICHE TOPICS Chapter 18: Practice Before the IRS and the Power of Attorney Chapter 19: Chapter 20: Chapter 21: Chapter 22: Chapter 23: Internet Accounting E-Commerce Insurance Accounting Expert Witness Internal Controls for Small Businesses SEC ACCOUNTING & OVERSIGHT Chapter 24: The Securities and Exchange Commission — Organization and the Acts Chapter 25: The Securities and Exchange Commission — Materiality Chapter 26: The Sarbanes-Oxley Act of 2002 Chapter 27: Public Company Accounting Oversight Board INVESTMENTS Chapter 28: Equity Strategies Chapter 29: Advanced Equity Strategies Chapter 30: Debt Securities Chapter 31: Demystifying Funds Chapter 32: Mutual Funds Chapter 33: Reverse Mortgages TAX MATTERS Chapter 34: Recent Tax Changes Chapter 35: Insolvency, Debt Forgiveness and Bankruptcy Chapter 36: Depreciation Chapter 37: Asset Valuation for Tax Purposes Chapter 38: Business Use of a Home Chapter 39: Limited Liability Companies Chapter 40: Independent Contractor or Employees? Chapter 41: Tip Income Chapter 42: The Legal Environment of Accounting — Federal Law and Cases Impacting Accountants Appendix A: Appendix B: Appendix C: Appendix D: Appendix E: Appendix F: Appendix G: Appendix H: Appendix I: Appendix J: Appendix K: Financial Planning Tables Index to Journal Entries Tax Terminology Investment Vocabulary The Going Concern Company Guidelines for Interim Reporting Reporting Cash Payments of Over $10,000 Goodwill Foreign Currency Translations The FASB Codification Project and International Convergence Whistleblower Program Dec 27, 2014 9780808038306 6-1/4" x 9-1/4" 1,304 pages CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.) Author: Bert L. Swain, CPA Price: $364.00 Book # 9136 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 comment 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 Oct 3, 2014 9780808039136 6" x 9" 312 pages Financial Accounting and Reporting (2014) (U.S.) Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds. Price: $243.00 Book # 7873 The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production). Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP). The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s crossfunctional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology. The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides. Chapter 1: Chapter 2: Chapter 3: Chapter 4: The Accounting Information System The Financial Statements Accounting Transaction Processing Measuring Profitability and Financial Position on the Financial Statements Chapter 5: Cash, Internal Control, and Ethics Chapter 6: Accounts and Notes Receivable Chapter 7: Accounting for the Merchandising Firm Chapter 8: Plant Assets, Intangibles, and Long-Term Investments Chapter 9: Liabilities Chapter 10: Accounting for the Corporation Chapter 11: More About the Income Statement and Statement of Stockholders’ Equity Chapter 12: The Statement of Cash Flows Chapter 13: Financial Statement Analysis Chapter 14: Accounting for Global Commerce Oct 17, 2014 9780808037873 8-1/2" x 11" 592 pages Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman 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. Price: $496.00 Book # 9198 This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit 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 Oct 10, 2014 9780808039198 6" x 9" 1,000 pages GAAP Guide (2015) Book or CD (U.S.) Authors: Jan R. Williams, Ph.D., CPA; Joseph V. Carcello, Ph.D., CPA, CMA, CIA; Terry Neal, CPA; and Judith Weiss, CPA Price: Book $444.00 Book # 8788 CD $444.00 Book # 9211 CCH's GAAP Guide provides 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. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105— Chapter 2 ASC 205— Chapter 3 ASC 210— Chapter 4 ASC 215— Chapter 5 ASC 220— Chapter 6 ASC 225— Chapter 7 ASC 230— Chapter 8 ASC 235— Chapter 9 ASC 250— Chapter 10 ASC 255— Chapter 11 ASC 260— Chapter 12 ASC 270— Chapter 13 ASC 272— Chapter 14 ASC 274— Chapter 15 ASC 275— Chapter 16 ASC 280— Chapter 17 ASC 305— Chapter 18 ASC 310— Chapter 19 ASC 320— Chapter 20 ASC 323— Chapter 21 Chapter 22 Chapter 23 Chapter 24 Chapter 25 Chapter 26 Chapter 27 ASC 325— ASC 330— ASC 340— ASC 350— ASC 360— ASC 405— ASC 410— Chapter 28 Chapter 29 Chapter 30 Chapter 31 Chapter 32 Chapter 33 ASC 420— ASC 430— ASC 440— ASC 450— ASC 460— ASC 470— Generally Accepted Accounting Principles Presentation of Financial Statements Balance Sheet Statement of Shareholder Equity Comprehensive Income Income Statement Statement of Cash Flows Accounting Policies and Standards Accounting Changes and Error Corrections Changing Prices Earnings Per Share Interim Reporting Limited Liability Entities Personal Financial Statements Risks and Uncertainties Segment Reporting Cash and Cash Equivalents Receivables Investments—Debt and Equity Securities Investments—Equity Method and Joint Ventures Investments—Other Inventory Deferred Costs and Other Assets Intangibles—Goodwill and Other Property, Plant, and Equipment Liabilities Asset Retirement and Environmental Obligations Exit or Disposal Cost Obligations Deferred Revenue Commitments Contingencies Guarantees Debt Chapter 34 Chapter 35 Chapter 36 Chapter 37 Chapter 38 Chapter 39 ASC 480— ASC 505— ASC 605— ASC 705— ASC 710— ASC 712— Chapter 40 Chapter 41 Chapter 42 Chapter 43 Chapter 44 Chapter 45 Chapter 46 Chapter 47 Chapter 48 Chapter 49 Chapter 50 Chapter 51 Chapter 52 Chapter 53 Chapter 54 Chapter 55 Chapter 56 Chapter 57 Chapter 58 ASC 715— ASC 718— ASC 720— ASC 730— ASC 740— ASC 805— ASC 808— ASC 810— ASC 815— ASC 820— ASC 825— ASC 830— ASC 834— ASC 835— ASC 840— ASC 845— ASC 850— ASC 852— ASC 853— Chapter 59 ASC 855— Chapter 60 ASC 860— Appendix A ASC 912— Appendix B ASC 915— Appendix C ASC 92X— Appendix D ASC 93X— Appendix E ASC 94X— Appendix F ASC 952— Appendix G ASC 954— Appendix H ASC 958— Appendix I ASC 962— Appendix J ASC 970— Appendix K ASC 976— Appendix L ASC 980— Appendix M ASC 985— Distinguishing Liabilities From Equity Equity Revenue Recognition Cost of Sales and Services Compensation—General Compensation—Nonretirement Postemployment Benefits Compensation—Retirement Benefits Compensation—Stock Compensation Other Expenses Research and Development Income Taxes Business Combinations Collaborative Arrangements Consolidation Derivatives and Hedging Fair Value Measurement Financial Instruments Foreign Currency Matters Insurance Contracts Interest Leases Nonmonetary Transactions Related Party Disclosures Reorganizations Accounting for Service Concession Arrangements Subsequent Events Transfers and Servicing Contractors—Federal Government Development Stage Entities Entertainment Extractive Activities Financial Services Franchisors Health Care Entities Not-For-Profit Entities Plan Accounting Real Estate—General Real Estate—Retail Land Regulated Operations Software Top Accounting Issues for 2015 Course - 10024493-0002 is included. Book: Nov 24, 2014 9780808038788 6" x 9" CD: Nov 24, 2014 9780808039211 1,800 pages GAAP Handbook of Policies and Procedures (w/CDROM) (2015) (U.S.) The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. Price: $272.00 Book # 8801 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. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS Reporting, Presentation, and Disclosures for the Income Statement Revenue Recognition Balance Sheet Reporting and Disclosures: Assets Balance Sheet Presentation and Disclosures: Liabilities Balance Sheet Reporting: Stockholders' Equity Statement of Cash Flows Other Financial Statement Types and Related Items Disclosures PART II: MAJOR ACCOUNTING AREAS AND REPORTING Accounting Changes and Error Corrections Investments in Equity and Debt Securities Business Combinations Consolidation Leases Pension Plans and Other Postretirement Benefit Plans Income Tax Accounting PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS Foreign Currency Translation and Transactions Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures International Financial Reporting Standards: An Examination of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES Accounting in Specialized Industries Nov 21, 2014 9780808038801 7" x 10" 1,800 pages GAAS Guide, 2015 (with CD-ROM) (U.S.) Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. Price: $296.00 Book # 8238 The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project. This edition includes coverage of - SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011, - SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, - SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, - SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011, - SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and - SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards: - SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on Auditing Standards—2013) - SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired) - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement needs. The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer). - AU-C Preface: Preface to the Codification of Statements on Auditing Standards: Principles Underlying an Audit Conducted in Accordance with Generally Accepted Auditing Standards AU-C 200: General Principles and Responsibilities AU-C 300: Risk Assessment and Response to Assessed Risks AU-C 500: Audit Evidence AU-C 600: Using the Work of Others AU-C 700: Audit Conclusions and Reporting AU-C 800: Special Considerations AU-C 900: Special Considerations in the United States AT Section: Statements on Standards for Attestation Engagements AR Section: Statements on Standards for Accounting and Review Services Oct 3, 2014 9780808038238 6" x 9" 960 pages Governmental GAAP Practice Manual (2015) (U.S.) Author: Eric S. Berman, CPA Price: $366.00 Book # 8856 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. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship 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. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. Governmental Funds - The General Fund - Special Revenue Funds - Capital Project Funds - Debt Service Funds - Permanent Funds Proprietary Funds - Enterprise Funds - Internal Service Funds Fiduciary Funds - Pension (and Other Employee Benefits) Trust Funds - Private-Purpose Trust Funds - Investment Trust Funds and Individual Investment Accounts - Agency Funds The Consolidation and Conversion Process Developing Information for Fund Financial Statements Developing Information for Government-Wide Financial Statements Component Units The Financial Statements and Related Disclosures - Basic Financial Statements - Notes to the Financial Statements - MD&A and Other Required Supplementary Information - Combining and Individual Fund Financial Statement Presentations - Statistical Section Oct 17, 2014 9780808038856 6" x 9" 700 pages International Accounting/Financial Reporting Standards Guide (2015) Authors: David Alexander, Professor of Accounting & Finance and Simon Archer 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. Price: $364.00 Book # 9242 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 Nov 24, 2014 9780808039242 6" x 9" 696 pages U.S. Master GAAP Guide (2015) Authors: Richard H. Gesseck, CPA, and Lawrence Gramling, Ph.D., CPA Price: $183.00 Book # 9068 Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. - Topically arranged to follow the FASB's Accounting Standards Codification (ASC). Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand. Serves as a working guide so practitioners can find solutions to complex practice problems quickly. Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam. Enables clear understanding of the accounting requirements of the pronouncements. Chapters: 1 General principles 2 Presentation 3 Assets 4 Liabilities 5 Equity 6 Revenue 7 Expenses 8 Broad transactions 9 Industry Nov 7, 2014 9780808039068 6-1/4" x 9" 1,112 pages
