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Written by one of Canada's most respected practitioners in the area of commodity taxation, this new edition has been highly anticipated. First published in 2001, then in 2004, and most recently in 2008, this edition has been extensively revised andupdated.

GST/HST and Real Property in Canada is an excellent quick reference book that outlines how the rules of GST/HST treat real property transactions in Canada. This book is an essential resource for practitioners involved in real estate transactions or commodity taxation.

Topics covered:

Taxable supplies of real property
Exempt supplies of real property
GST/HST rules depending on how the ownership of property is held
Special Situations such as repossessions and seizures, elections
GST/HST rate changes

Table of Contents (subject to change)
Chapter 1: Definitions

1.1 – Builder
1.2 – Business
1.3 – Capital Property
1.4 – Commercial Activity
1.5 – Fair Market Value
1.6 – Person
1.7 – Personal Property
1.8 – Property
1.9 – Real Property
1.10 – Recipient
1.11 – Residential Complex
1.12 – Residential Unit
1.13 – Sale
1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

2.1 – General Principle
2.1.1 – Timing of Payment of Tax
2.1.2 – Collection and Remittance of Tax
2.1.3 – Place of Supply
2.1.4 – Service in Respect of Supplies of Real Property
2.1.5 – Deposits
2.2 – Sales of New Residential Housing
2.2.1 – Adjustments to Purchase on Closing
2.3 – New Housing Rebates
2.3.1 – Rebate for New Housing
2.3.2 – Rebate for Cooperative Housing
2.3.3 – Rebate for Owner-Built Homes
2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
2.4 – New Residential Rental Property Rebate
2.4.1 – Rebate for New Residential Properties
2.4.2 – Temporary Rentals before Sale
2.4.3 – Land Leased for Residential Purpose
2.4.4 – Administration of the Rebate
2.5 – PST Transitional New Housing Rebate
2.6 – Development of Residential Real Property
2.6.1 – Renovations and Self-Supplies
2.6.2 – Substantial Renovation
2.6.3 – Non-Substantial Renovation
2.6.4 – Planning Point
2.6.5 – Substantial Completion
2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
2.6.7 – Self-Supply of Residential Condominium Unit
2.6.8 – Self-Supply of Multiple Unit R
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GST and E-Commerce: Planning and Risk Management

By www.cch.ca
Published On :: Mon, 19 Mar 2007 12:08:39 GMT

Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management. You'll find volumes of basic and detailed information in one convenient, targeted source. It will connect you with relevant, critical information about GST/HST in Canada. If you're doing business online, or advising someone who does, you need this book!

Target Audience

Companies that sell or distribute products or services through the Internet
Companies that purchase or consume products or services that are supplied through the Internet
Companies that promote or advertise through the Internet
Companies that do anything remotely by electronic means, including remote hosting, data backup, transmission, remote access to software or servers, remote security, and remote file sharing

Features include:

Comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
Detailed review of CRA e-commerce rulings and formal administrative policies issued in the past five years
Discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
Identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
Focus on threshold and other contentious issues including jurisdictional issues
Discussion of carrying on business and permanent establishment tests in the e-commerce environment
Discussion of audit patterns and leading exposure issues
Exploration of planning opportunities for resident and non-resident businesses

Each topic includes a review of the current legislation and Canada Revenue Agency rulings and other documents.

Table of Contents

Chapter 1 – Overview of the Book and Evolution of E-Commerce GST Rules
Chapter 2 – Overview of the GST
Chapter 3 – Characterization of Supply
Chapter 4 – Single Versus Multiple Supplies
Chapter 5 – Place of Supply
Chapter 6 – Zero-Rating
Chapter 7 – GST Registration and the Non-Resident Override
Chapter 8 – Permanent Establishment Issues
Chapter 9 – Carrying on Business in Canada
Chapter 10 – Agency
Chapter 11 – Introduction to the Rulings Chapters
Chapter 12 – Advertising Services
Chapter 13 – Third Party Sales of Goods
Chapter 14 – Software and Software Related Offerings
Chapter 15 – Telecommunication Services
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Grantor Trust Answer Book, 2015 (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 08:50:36 GMT

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.

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

Overview of Grantor Trusts: Principles and Taxation

Chapter 2

Code Section 671 — Trust Income, Deductions and Credits Attributable to Grantors and Others as Substantial Owners

Chapter 3

Code Section 672 — Grantor Trust Definitions and Rules

Chapter 4

Code Section 673 — Reversionary Interests and the Grantor Trust Rules

Chapter 5

Code Section 674 — Power to Control Beneficial Enjoyment an

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Grantor Trust Answer Book, 2014 (US)

By www.cch.ca
Published On :: Thu, 12 Sep 2013 14:32:47 GMT

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.

If you would like more details about this product, or would like to order a copy online, please click here.

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Grantor Trust Answer Book, 2013 (U.S.)

By www.cch.ca
Published On :: Mon, 29 Oct 2012 13:53:53 GMT

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 671through 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.

If you would like more details about this product, or would like to order a copy online, please click here.

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Governmental GAAP Practice Manual (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 14:56:33 GMT

Author: Eric S. Berman, CPA

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

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Governmental GAAP Practice Manual (2014) (US)

By www.cch.ca
Published On :: Thu, 12 Sep 2013 14:21:31 GMT

Chapter 1 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.

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.

Full Article

Governmental GAAP Practice Manual (2013) (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:21:58 GMT

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 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.

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.

If you would like more details about this product, or would like to order a copy online, please click here.

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Governmental GAAP Guide, 2015 (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 10:46:55 GMT

Eric S. Berman, CPA

Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

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

6" x 9" 920 pages

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Governmental GAAP Guide, 2014 (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 15:26:12 GMT

Author: Eric S. Berman, CPA

Analyzes all of the accounting principles for financial reporting by state and local governments.

GASB Statements,
GASB Interpretations,
GASB Technical Bulletins,
NCGA Statements and Interpretations
Pertinent AICPA Statements of Position and Auditing and Accounting Guides.

This material is restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles.

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

Accounting Resources on the Web
Cross-Reference
Index

920 pages

Governmental GAAP Guide, 2013 (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:17:20 GMT

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 entity.

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

Foundation and Overview of Governmental Generally Accepted Accounting Principles
Budgetary Accounting and Reporting
Basis of Accounting and Measurement Focus
Governmental Reporting Entity
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

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Goldstein on Copyright, Third Edition

By www.cch.ca
Published On :: Tue, 19 May 2009 12:53:21 GMT

Consulted by more courts on the fundamental issue of copyrightability, Goldstein on Copyright has become the definitive tool for today's intellectual property practitioner. It gives you immediate, reliable access to expert guidance so critical in traversing new and unfamiliar copyright law territory. More than any resource in the field, it emphasizes emerging issues in information and entertainment technologies - to keep you on the cutting edge of copyright law.

From determining whether protection is possible to deciding whether there has been an infringement and analyzing all possible defenses and remedies, you will have the clear guidance you need to preserve your clients' IP rights in the new technological age.

There is only one place to turn for analysis of copyright's extension to emerging digital technologies; exhaustive coverage on the myriad new court decisions on copyright infringement of computer software; in-depth discussion of Lanham Act Section 43(a)'s revolutionary development; extensive treatment of secondary liability in online marketing environments; and a whole lot more.

Table of Contents:

Chapter 1: The Topography of Copyright
Chapter 2: Subject Matter
Chapter 3: Publication and Formalities
Chapter 4: Ownership
Chapter 5: Contracts, Conveyances and Termination of Transfers
Chapter 6: Copyright Term
Chapter 7: Exclusive Rights in Copyrighted Works
Chapter 8: Contributory Infringement and Vicarious Liability
Chapter 9: The Elements of Infringement
Chapter 10: Infringement of Rights in Literary, Visual, Musical, Factual and Functional Works
Chapter 11: Legal and Equitable Defenses
Chapter 12: Fair Use
Chapter 13: Injunctions, Ancillary and Declaratory Relief, Criminal Proceedings
Chapter 14: Monetary Awards
Chapter 15: Jurisdiction, Venue, Parties
Chapter 16: Pleadings, Proof and Trial Practice
Chapter 17: State and Federal Laws
Chapter 18: International Protection

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Global Integrator

By www.cch.ca
Published On :: Thu, 03 Jul 2014 11:43:54 GMT

Global Integrator delivers a comprehensive web-based solution that provides a single platform for data collection, analysis and tax reporting.

If you would like more details about this product, or would like to order a copy online, please click here.

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GAAS Guide, 2015 (with CD-ROM) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 14:48:50 GMT

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.

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 ne

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GAAS Guide, 2014 (with CD-ROM) (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 15:07:12 GMT

Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA

The GAAS Guide describes today's engagement standards, practices, and
procedures in use today, including:

Statements on Auditing Standards (SASs) and AU-C Sections,
Statements on Standards for Attestation Engagements (SSAEs),
Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards.

The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project.

The 2014 Edition includes coverage of the following:

SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication)
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)

The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied.

Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards.

The sample letters, reports, and checklists found in the text are included on a CD-ROM. They can be customized.

AU 200: General Principles and Responsibilities
AU 300: Risk Assessment and Response to Assessed Risks
AU 500: Audit Evidence
AU 600: Using the Work of Others
AU 700: Audit Conclusions and Reporting

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GAAS Guide, 2013 (with CD-ROM)

By www.cch.ca
Published On :: Fri, 15 Jun 2012 15:31:34 GMT

The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all AU sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU 200, AU 230, AU 260, AU 705, AU 720, AU 915, and AU 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, and SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011.

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. As such, SAS-122 supersedes most of the existing auditing standards and recodifies the clarified and converged standards in one place (essentially similar to the design of SAS-1 many years ago). In addition, as part of its efforts, the ASB has issued these new standards using a new codification numbering sequence. We adopt this new numbering sequence in this year’s Guide.

The 2013 Edition includes coverage of the following:

SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication)
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)

Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affect

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GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:10:53 GMT

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 presentation requirements, required and recommended disclosures, 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

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GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 14:43:05 GMT

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.

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

9780808038801 7" x 10" 1,800 pages

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GAAP Guide (2015) Book or CD (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 14:35:32 GMT

Authors:
Jan R. Williams, Ph.D., CPA;
Joseph V. Carcello, Ph.D., CPA, CMA, CIA;
Terry Neal, CPA; and Judith Weiss, CPA

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—

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—If you would like more details about this product, or would like to order a copy online, please click here.

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GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.)

By www.cch.ca
Published On :: Fri, 31 May 2013 14:58:39 GMT

Author: George Georgiades, CPA,

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

Part 1 General Principles (Topic Codes 100s)
Part 2 Presentation (Topic Codes 200s)
Part 3 Assets (Topic Codes 300s)
Part 4 Liabilities (Topic Codes 400s)
Part 5 Equity (Topic Codes 500s)
Part 6 Revenue (Topic Codes 600s)
Part 7 Expenses (Topic Codes 700s)
Part 8 Broad Transactions (Topic Codes 800s)
Part 9 Other

Each chapter consists of the following parts:

Executive Summary.
Authoritative Accounting Literature.
Disclosure and Key Presentation Requirements.
Examples of Financial Statement Disclosures.

The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

Part I General Principles
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resou
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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)

By www.cch.ca
Published On :: Fri, 30 May 2014 09:28:32 GMT

George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

Part 1 General Principles (Topic Codes 100s)
Part 2 Presentation (Topic Codes 200s)
Part 3 Assets (Topic Codes 300s)
Part 4 Liabilities (Topic Codes 400s)
Part 5 Equity (Topic Codes 500s)
Part 6 Revenue (Topic Codes 600s)
Part 7 Expenses (Topic Codes 700s)
Part 8 Broad Transactions (Topic Codes 800s)
Part 9 Other

Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements.

6" x 9" 848 pages

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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013

By www.cch.ca
Published On :: Fri, 15 Jun 2012 13:29:01 GMT

Author: George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

Also included is a financial statement disclosures checklist.

Part 1 General Principles (Topic Codes 100s)
Part 2 Presentation (Topic Codes 200s)
Part 3 Assets (Topic Codes 300s)
Part 4 Liabilities (Topic Codes 400s)
Part 5 Equity (Topic Codes 500s)
Part 6 Revenue (Topic Codes 600s)
Part 7 Expenses (Topic Codes 700s)
Part 8 Broad Transactions (Topic Codes 800s)
Part 9 Other

Each chapter consists of the following parts:

Executive Summary.
Authoritative Accounting Literature.
Disclosure and Key Presentation Requirements.
Examples of Financial Statement Disclosures

CONTENTS:

Part I General Principles
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resources on the Web
Cross-Reference to Original Pronouncements
Index
CD-ROM Instructions

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Form 990 Compliance Guide, 2014

By www.cch.ca
Published On :: Tue, 11 Mar 2014 11:46:18 GMT

Clark Nuber

* Real-world examples
* Filled-in-forms and checklists
* Worksheets
* Discussion of unresolved issues
* Traps for the unwary

Chapter 1 Introduction to Form 990, Return of Organization Exempt From Income Tax
Chapter 2 Heading - Items A-M
Chapter 3 Part I - Summary
Chapter 4 Part II - Signature Block
Chapter 5 Part III - Statement of Program Service Accomplishments
Chapter 6 Part IV - Checklist of Required Schedules
Chapter 7 Part V - Statements Regarding Other IRS Filings and TaxCompliance
Chapter 8 Part VI- Governance, Management, and Disclosure
Chapter 9 Part VII - Compensation of Officers, Directors, Trustees,Key Employees, Highest Compensated Employees, and Independent Contractors
Chapter 10 Part VIII - Statement of Revenue
Chapter 11 Part IX - Statement of Functional Expenses
Chapter 12 Part X - Balance Sheet
Chapter 13 Part XI - Reconciliation of Net Assets
Chapter 14 Part XII - Financial Statements and Reporting
Chapter 15 Schedule A - Public Charity Status and Public Support
Chapter 16 Schdule B - Schedule of Contributors
Chapter 17 Schedule C - Political Campaign and Lobbying Activities
Chapter 18 Schedule D - Supplemental Financial Statements
Chapter 19 Schedule E - Schools
Chapter 20 Schedule F - Statement of Activities Outside the United States
Chapter 21 Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
Chapter 22 Schedule H - Hospitals
Chapter 23 Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
Chapter 24 Schedule J - Compensation Information
Chapter 25 Schedule K - Supplemental Information on Tax-Exempt Bonds
Chapter 26 Schedule L - Transactions With Interested Persons
Chapter 27 Schedule M - Noncash Contributions
Chapter 28 Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
Chapter 29 Schedule O - Supplemental Information to Form 990 or Form 990-EZ
Chapter 30 Schedule R - Related Organizations and Unrelated Partnerships
Practice Aids
Index

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Form 990 Compliance Guide, 2013

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:24:49 GMT

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.

-   Real-world examples
-   Filled-in-forms and checklists
-   Worksheets
-   Discussion of unresolved issues
-   Traps for the unwary

1.   Introduction to Form 990, Return of Organization Exempt From Income Tax
2.   Form 990 Heading
3.   Part I - Summary
4.   Part II - Signature Block
5.   Part III - Statement of Program Service Accomplishments
6.   Part IV - Checklist of Required Schedules
7.   Part V - Statements Regarding Other IRS Filings and Tax Compliance
8.   Part VI- Governance, Management, and Disclosure
9.   Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
10.   Part VIII - Statement of Revenue
11.   Part IX - Statement of Functional Expenses
12.   Part X - Balance Sheet
13.   Part XI - Reconciliation of Net Assets
14.   Part XII - Financial Statements and Reporting
15.   Schedule A - Public Charity Status and Public Support
16.   Schedule B - Schedule of Contributors
17.   Schedule C - Political Campaign and Lobbying Activities
18.   Schedule D - Supplemental Financial Statements
19.   Schedule E - Schools
20.   Schedule F - Statement of Activities Outside the United States
21.   Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
22.   Schedule H - Hospitals
23.   Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
24.   Schedule J - Compensation Information
25.   Schedule K - Supplemental Information on Tax-Exempt Bonds
26.   Schedule L - Transactions With Interested Persons
27.   Schedule M - Noncash Contributions
28.   Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
29.   Schedule O - Supplemental Information to Form 990
30.   Schedule R - Related Organizations and Unrelated Partnerships

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Forensic and Investigative Accounting Casebook (1st Edition)

By www.cch.ca
Published On :: Fri, 31 May 2013 14:44:52 GMT

Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA

A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States.

Each case:

lays out the basic principles and parameters of analysis to be applied in uncovering and proving fraudulent activity in domestic and/or international operations;
provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure;
is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and
includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.

350 pages

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Forensic and Investigative Accounting (6th Edition)

By www.cch.ca
Published On :: Fri, 31 May 2013 14:37:07 GMT

Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,,
Lester E. Heitger, CPA,,
G. Stevenson Smith

This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas.

This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today.

The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them.

CONTENTS:

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

Chapter 1 — Introduction to Forensic and Investigative Accounting
Chapter 2 — Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME

Chapter 3 — Fraudulent Financial Reporting
Chapter 4 — Detecting Fraud in Financial Reporting.
Chapter 5 — Employee Fraud: The Misappropriation of Assets.
Chapter 6 — Indirect Methods of Reconstructing Income.
Chapter 7 — Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

Chapter 8 — Litigation Services Provided by Accountants
Chapter 9 — Proper Evidence Management.
Chapter 10 — Commercial Damages.
Chapter 11 — Litigation Support in Special Situations.
Chapter 12 — Computing Economic Damages.

PART FOUR: CYBERCRIME

Chapter 13 — Computer Forensics: A Brief Introduction.
Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal.
Chapter 15 — Cybercrime Management: Legal Issues.
Chapter 16 — Cybercrime Management: Loss Valuations.

PART FIVE: BUSINESS VALUATIONS

Chapter 17 — Business Valuation.

PART SIX: FOREN

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Forensic - Bundle Book and Casebook - 4441 + 5818

By www.cch.ca
Published On :: Thu, 06 Jun 2013 09:29:33 GMT

Forensic and Investigative Accounting (6th Edition)

Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,,
Lester E. Heitger, CPA,,
G. Stevenson Smith

CONTENTS:

PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING

Chapter 1 — Introduction to Forensic and Investigative Accounting
Chapter 2 — Forensic Accounting Education, Institutions and Specialties.

PART TWO: UNCOVERING ACCOUNTING CRIME

Chapter 3 — Fraudulent Financial Reporting
Chapter 4 — Detecting Fraud in Financial Reporting.
Chapter 5 — Employee Fraud: The Misappropriation of Assets.
Chapter 6 — Indirect Methods of Reconstructing Income.
Chapter 7 — Money Laundering and Transnational Financial Flows.

PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT

Chapter 8 — Litigation Services Provided by Accountants
Chapter 9 — Proper Evidence Management.
Chapter 10 — Commercial Damages.
Chapter 11 — Litigation Support in Special Situations.
Chapter 12 — Computing Economic Damages.

PART FOUR: CYBERCRIME

Chapter 13 — Computer Forensics: A Brief Introduction.
Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal.
Chapter 15 — Cybercrime Management: Legal Issues.
Chapter 16 — Cybercrime Management: Loss Valuations.

PART FIVE: BUSINESS VALUAT

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Foreign Commerce and the Antitrust Laws, Fifth Edition

By www.cch.ca
Published On :: Thu, 21 May 2009 15:10:51 GMT

Updated: June 2012

Today, every international transaction has potential antitrust implications. Before you risk anything in foreign trade, consult the fifth edition of Wilbur L Fugate's Foreign Commerce and the Antitrust Laws. He offers expert analysis of how U.S. antitrust laws affect companies' abilities to import and export goods, invest in foreign companies and enter into joint ventures and other trading arrangements.

It provides in-depth discussion of current statutory and case law, as well as expert analysis of the latest developments, including areas like foreign licensing of intellectual property, transnational mergers and acquisitions, and transportation restrictions and other problems of international distribution. You will find everything you need to ensure protection under - and compliance with - today's far-reaching antitrust and competition laws.

Table of Contents:

Volume I
- Chapter 1: Antitrust Statutes – Basic Philosophy and General Interpretation
- Chapter 2: Jurisdiction Over Foreign Commerce Under the Antitrust Laws
- Chapter 3: Antitrust Jurisdiction in Personam Over Corporations Operating Abroad
- Chapter 4: Application of Antitrust Laws to International Trade Practices Generally
- Chapter 5: Rule of Reason, Ancillary Restraints, and Antitrust Defenses
- Chapter 6: Monopilization in Foreign Trade
- Chapter 7: The Webb-Pomerene Act and the Export Trading Company Act
Volume II
- Chapter 8: Patents and Technology
- Chapter 9: Trademarks in Foreign Trade
- Chapter 10: Foreign Subsidiaries and Acquisitions
- Chapter 11: Foreign and Foreign-Related Joint Ventures
- Chapter 12: Foreign Investment – Including Multinational Enterprise Aspects
- Chapter 13: Auxiliary Antitrust Statutes and Antitrust Provisions of Regulatory Statutes
- Chapter 14: Nature of Antitrust Judgments and Relief in Foreign Trade
- Chapter 15: Foreign Antitrust Laws
Appendices
Table of cases
Table of statutes
Index

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Foreign Bank Account Reporting Compliance Guide, 2014

By www.cch.ca
Published On :: Mon, 18 Jun 2012 09:35:09 GMT

Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide.

If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year.

In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009.

Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR).

The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act.

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

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 &nb

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Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:17:26 GMT

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.

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

9780808039532    7" x 10"      680 pages

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Folk on Delaware General Corporation Law: Fundamentals

By www.cch.ca
Published On :: Fri, 22 May 2009 08:22:56 GMT

This one-volume softcover distillation of the definitive Folk set is the most convenient way to bring Folk with you - to court, the office, or while travelling on business. It is a must for litigators or others who need to refer to Folk on the spot. This convenient Edition provides the complete text of the Delaware General Corporation Law and the essential and most commonly-used elements of the larger set's commentary.

Folk on Delaware General Corporation Law: Fundamentals lets you locate any provision of the Delaware Corporation Law quickly, quote directly from the statute or commentary in the office or the courtroom and support or counter arguments with Folk-proven analysis.

Highlights of the 2009 Edition include amendments to the General Corporation Law plus recent Delaware Supreme Court and Delaware Chancery Court decisions.

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Financial Statement Notes Library

By www.cch.ca
Published On :: Mon, 14 Jul 2014 15:00:06 GMT

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Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 10:14:23 GMT

Author: Andrea S. Kramer

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
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

9780808039549 6" x 9" 1,152 pages

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Financial Products: Taxation, Regulation and Design (2014 Supplement) (US)

By www.cch.ca
Published On :: Fri, 26 Oct 2012 12:18:34 GMT

Author: Andrea S. Kramer

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
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

1,152 pages

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GAAP Guide (2014) (US)

International Accounting/Financial Reporting Standards Guide (2014)
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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 13:27:20 GMT

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.

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
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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)

By www.cch.ca
Published On :: Thu, 25 Oct 2012 11:29:08 GMT

Authors:    Rosemarie Sangiuolo, Scott Taub, Leslie F. Seidman, CPA

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

1000 pages

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GAAP Guide (2014) (US)

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Financial Advisor's Pocket Reference 2014-2015

By www.cch.ca
Published On :: Thu, 19 Jun 2014 15:45:42 GMT

Untitled Document
Financial Advisor's Pocket Reference 2014-2015

Get the information you need when you need it! This handy and popular pocket-sized booklet provides financial advisors with the information needed on the tax and financial components of many life situations.

Includes details and information on:

Retirement Planning

Personal Tax

Estate Planning

Pensions and Benefits

Budget Highlights

Insurance

Consumer Price Index

Government Programs

Charitable Donations

Tax Administration

Only $15.25 per copy and attractive discounts for larger orders, including English and French combined orders.

Order in bulk and save up to 65%

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Financial Advisor's Pocket Reference - English 2013-2014

By www.cch.ca
Published On :: Fri, 28 Jun 2013 11:18:41 GMT

Financial Advisor's Pocket Reference - 2013-2014

Get the information you need when you need it! This handy and popular pocket-sized booklet provides financial advisors with the information needed on the tax and financial components of many life situations.

Includes details and information on:

Retirement Planning

Personal Tax

Estate Planning

Pensions and Benefits

Budget Highlights

Insurance

Consumer Index

Government Programs

Charitable Donations

Tax Administration

Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders.

Order in bulk and save up to 65%

List Price Discount Discounted Price

Bundle of 5 copies* $74.50 15% $63.33

*All booklets in bundle must be in the same language

1 copy $14.90 0% $14.90

100 to 199 copies $14.90 30% $10.43

200 to 299 copies $14.90 35% $9.69

300 to 499 copies $14.90 40% $8.
If you would like more details about this product, or would like to order a copy online, please click here.

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Financial Accounting and Reporting, 2012

By www.cch.ca
Published On :: Fri, 15 Jun 2012 11:59:47 GMT

Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith Shannon Knight Deer, CPA

Especially 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.

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. 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 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 The Accounting Information System and Financial Statements
Chapter 2 The Financial Statements
Chapter 3 Accounting Transaction Processing
Chapter 4 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

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Financial Accounting and Reporting (2014) (U.S.)

By www.cch.ca
Published On :: Fri, 19 Sep 2014 13:23:15 GMT

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.

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 cross-functional 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:    The Accounting Information System
Chapter 2:    The Financial Statements
Chapter 3:    Accounting Transaction Processing
Chapter 4:    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

9780808037873    8-1/
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Fiduciary Accounting Answer Book, 2015 (U.S.)

By www.cch.ca
Published On :: Thu, 18 Sep 2014 15:13:36 GMT

Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS

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.

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

Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202

Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303

Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402

Business and Other Activities Conducted by the Trustee — UPIA Section 403

Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408

Deferred Compensation, Annuities and Similar Payments — UPIA Section 409

Liquidating Assets — UPIA Section 410

Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412

Underproductive Property — UPIA Section 413

Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415

Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502

Transfers from Income to Principal — UPIA Sections 503 and 504

Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506

9780808039174   7" x 10"      350 pages

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Fiduciary Accounting Answer Book, 2014 (US)

By www.cch.ca
Published On :: Mon, 29 Oct 2012 13:58:00 GMT

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.

Overview of Basic Fiduciary Concepts

Trust Situs

Overview of Fiduciary Accounting

Definitions and Fiduciary Duties - UPIA Sections 101-103

Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105

Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202

Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303

Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402

Business and Other Activities Conducted by the Trustee - UPIA Section 403

Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408

Deferred Compensation, Annuities and Similar Payments - UPIA Section 409

Liquidating Assets - UPIA Section 410

Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412

Underproductive Property - UPIA Section 413

Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415

Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502

Transfers from Income to Principal - UPIA Sections 503 and 504

Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506

Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts
Appendix B Text of the Uniform Principal and Income Act

350 pages

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International Accounting/
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Federal Taxation: Comprehensive Topics (2013) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 12:07:35 GMT

Available: April 2012

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.

Comprehensive Topics provides 25 chapters and additional support materials as follows:

1. Introduction to Federal Taxation and Understanding the Federal Tax Law
2. Tax Research, Practice and Procedure
3. Individual Taxation--An Overview
4. Gross Income
5. Gross Income--Exclusions
6. Deductions: General Concepts and Trade or Business Deductions
7. Deductions: Business/Investment Losses and Passive Activity Losses
8. Deductions: Itemized Deductions
9. Tax Credits, Prepayments, and Special Methods
10. Property Transactions: Determination of Basis and Gains and Losses
11. Property Transactions: Nonrecognition of Gains and Losses
12. Property Transactions: Treatment of Capital and Section 1231 Assets
13. Tax Accounting
14. Taxation of Corporations--Basic Concepts
15. Corporate Nonliquidating Distributions
16. Corporate Distributions in Complete Liquidations
17. Corporate Reorganizations
18. Accumulated Earnings and Personal Holding Company Taxes
19. Partnerships--Formation and Operation
20. Partnerships--Distributions, Sales and Exchanges
21. S Corporations
22. Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
23. Income Taxation of Trusts and Estates
24. Deferred Compensation and Education Planning
25. Multijurisdictional Taxation: International and State and Local Transactions
- Appendix
- Glossary of Tax Terms
- Finding Lists
- Table of Cases
- Topical Index

Related books:

Federal Tax Study Manual (2013) (U.S.)

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Federal Taxation: Comprehensive Topics (2014) (U.S)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:17:02 GMT

A popular teacher-created combination first and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.

Comprehensive Topics provides 25 chapters and additional support materials as follows:

1.   Introduction to Federal Taxation and Understanding the Federal Tax Law

2.   Tax Research, Practice and Procedure

3.   Individual Taxation - An Overview

4.   Gross Income

5.   Gross Income--Exclusions

6.   Deductions: General Concepts and Trade or Business Deductions

7.   Deductions: Business/Investment Losses and Passive Activity Losses

8.   Deductions: Itemized Deductions

9.   Tax Credits, Prepayments, and Special Methods

10.   Property Transactions: Determination of Basis and Gains and Losses

11.   Property Transactions: Nonrecognition of Gains and Losses

12.   Property Transactions: Treatment of Capital and Section 1231 Assets

13.   Tax Accounting

14.   Taxation of Corporations--Basic Concepts

15.   Corporate Nonliquidating Distributions

16.   Corporate Distributions in Complete Liquidations

17.   Corporate Reorganizations

18.   Accumulated Earnings and Personal Holding Company Taxes

19.   Partnerships--Formation and Operation

20.   Partnerships--Distributions, Sales and Exchanges

21.   S Corporations

22.   Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

23.   Income Taxation of Trusts and Estates

24.   Deferred Compensation and Education Planning

25.   Multijurisdictional Taxation: International and State and Local Transactions

-   Appendix

-   Glossary of Tax Terms

-   Finding Lists

-   Table of Cases

-   Topical In
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Federal Taxation: Basic Principles (2014)

By www.cch.ca
Published On :: Fri, 22 Mar 2013 09:10:14 GMT

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex).

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

1.   Introduction to Federal Taxation and Understanding the Federal Tax Law
2.   Tax Research, Practice and Procedure
3.   Individual Taxation-An Overview
4.   Gross Income
5.   Gross Income-Exclusions
6.   Deductions: General Concepts and Trade or Business Deductions
7.   Deductions: Business/Investment Losses and Passive Activity Losses
8.   Deductions: Itemized Deductions
9.   Tax Credits, Prepayments and Special Methods
10.   Property Transactions: Determination of Basis and Gains and Losses
11.   Property Transactions: Nonrecognition of Gains and Losses
12.   Property Transactions: Treatment of Capital and Section 1231 Assets
13.   Tax Accounting
14.   Deferred Compensation and Education Savings Plans
15.   Tax Planning for Individuals
16.   Partnerships, Corporations and S Corporations
17.   Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
18.   Income Taxation of Trusts and Estates
-   Appendix
-   Glossary of Tax Terms
-   Finding Lists
-   Table of Cases
-   Topical Index

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Federal Taxation Practice and Procedure (11th Edition) (US)If you would like more details about this product, or would like to order a copy online, please click here.

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Federal Taxation: Basic Principles (2013) (U.S.)

By www.cch.ca
Published On :: Fri, 09 Mar 2012 11:57:48 GMT

Available: April 2012

A popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach - and it is also used in special programs like CFP courses.

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

CONTENTS:
Basic Principles includes 18 Chapters and special support materials at the end of the volume as follows:

Introduction to Federal Taxation and Understanding the Federal Tax Law

Tax Research, Practice and Procedure

Individual Taxation-An Overview

Gross Income

Gross Income-Exclusions

Deductions: General Concepts and Trade or Business Deductions

Deductions: Business/Investment Losses and Passive Activity Losses

Deductions: Itemized Deductions

Tax Credits, Prepayments and Special Methods

Property Transactions: Determination of Basis and Gains and Losses

Property Transactions: Nonrecognition of Gains and Losses

Property Transactions: Treatment of Capital and Section 1231 Assets

Tax Accounting

Deferred Compensation and Education Savings Plans

Tax Planning for Individuals

Partnerships,Corporations and S Corporations

Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

Income Taxation of Trusts and Estates

-Appendix
-Glossary of Tax Terms
-Finding Lists
-Table of Cases
-Topical Index

Related books:

Federal Tax Study Manual (2013) (U.S.)

Federal Taxation: Comprehensive Topics (2013) (U.S.)If you would like more details about this product, or would like to order a copy online, please click here.

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