CPA Reference

Nick Dauber, MS, CPA, is the author of four books and has served as book reviewer for major book publishers and has had articles published in many professional accounting journals. He is Instructor of Auditing and Taxation at Queens College of the City University of New York and has been in professional practice for over twenty-five years.
 
Jae K. Shim, PHD, CPA, a prolific accounting and finance expert, has over fifty college and professional books to his credit. He is Professor of Accounting and Finance at California State University, Long Beach, and is CEO of Delta Consulting Company, a financial consulting and training firm.
 
Joel G. Siegel, PHD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. Siegel was a member of the audit staff of Coopers & Lybrand and has consulted many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review. He is Professor of Accounting at Queens College of the City University of New York.

The newly updated fast-reference problem solver
 
The Complete CPA Desk Reference--the convenient, comprehensive reference professionals have relied on for nearly fifteen years--is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures.
* Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB
* Incorporates Accounting Standards Codification (ASC) throughout the book
* Adds new chapters on professional ethics and quality controls for CPA firms
* Features a new section on International Financial Reporting Standards (IFRS)
 
Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.

About the Authors xxi
 
Acknowledgments xxiii
 
Introduction xxv
 
PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
 
CHAPTER 1 Financial Statement Reporting: The Income Statement 3
 
CHAPTER 2 Financial Statement Reporting: The Balance Sheet 33
 
CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures 91
 
CHAPTER 4 Accounting and Disclosures 113
 
CHAPTER 5 Key Financial Accounting Areas 139
 
PART II ANALYZING FINANCIAL STATEMENTS
 
CHAPTER 6 Financial Statement Analysis 219
 
PART III MANAGERIAL ACCOUNTING APPLICATIONS
 
CHAPTER 7 Appraising Segmental Performance 255
 
CHAPTER 8 Analysis of Projects, Proposals, and Special Situations 309
 
CHAPTER 9 Quantitative Applications and Modeling in Accounting 369
 
PART IV AUDITING, COMPILING, AND REVIEWING FINANCIAL STATEMENTS
 
CHAPTER 10 Auditing Procedures 425
 
CHAPTER 11 Compilation, Review, and Other Reporting Services 463
 
CHAPTER 12 Auditing Standards 573
 
CHAPTER 13 Sarbanes-Oxley Act of 2002 685
 
PART V TAXATION
 
CHAPTER 14 Tax Research 691
 
PART VI OTHER PROFESSIONAL STANDARDS
 
CHAPTER 15 Consulting Services 697
 
CHAPTER 16 Quality Control 699
 
CHAPTER 17 Code of Professional Conduct 703
 
Index 709