The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure.

It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

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

This set in the International Encyclopaedia of Laws covers national and international environmental law. National monographs contain a description of the country's environmental legislation, an overview of the basic principles of environmental law, the historical background, the role of governmental institutions and the sources of environmental law.

Other subjects covered for each country include pollution control legislation, nature and conservation management, zoning and land-use planning, liability questions and judicial remedies. In addition, international monographs cover international legislation and treaties and the environmental legislation of the European Economic Community.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

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In the pursuit or contemplation of international commercial activities, numerous questions of law arise. These volumes in the International Encyclopaedia of Laws answer these questions in a single resource.

Commercial law covers merchants' status and obligations (such as bookkeeping), their bankruptcy and their instruments for business. Economic law, a relatively new legal branch, deals with state intervention in economic activities and includes law of establishment, law of competition and state regulation of conditions of commercial transactions. Specific topics covered in this work include broker/client relations, contracts affecting competition and government taxation incentives for economic activities.

This concise book provides a regularly updated source of key information, written by experts in the field, at both the national and international levels. It is therefore an invaluable resource for both academics and practitioners.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

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Published: January 2008

The practice of international commercial law has become so complex since the onset of globalization that it has become virtually impossible for interested parties to collect their own copies of the various source materials. After six years, the editor has thoroughly updated this collection, which in its first edition quickly became a cornerstone resource for business lawyers, making it far and away the most complete collection of applicable treaties, institutional rules, regulations, model laws and codes there is.

The Second Edition includes increased attention to influential areas like the extraterritorial effects of certain national laws and the growing use of non-statutory models such as the UNIDROIT principles. This one-volume source provides invaluable support for in-house counsel and corporate lawyers and offers the scholar and student a peerless reference work.

Table of Contents:

• Preface
• Chapter 1: Arbitration and Mediation
• Chapter 2: Contract Law
• Chapter 3: Electronic Commerce
• Chapter 4: Financial Law
• Chapter 5: Intellectual Property
• Chapter 6: Contractual Arrangements on Transport
• Chapter 7: Trusts
• Chapter 8: Insolvency
• Chapter 9: Taxation
• Chapter 10: Corporate Governance, Transparency, Bribery and Codes of Conduct

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Published April 2014

Watch an Exclusive Interview with Gary B. Born on the book

Practitioners, academics, clients, institutions and other users of international commercial arbitration will find clear and authoritative guidance in this work.

The first edition of International Commercial Arbitration is widely acknowledged as the preeminent commentary in the field. It was awarded the 2011 Certificate of Merit by the American Society of International Law and was voted the “International Dispute Resolution Book of the Year” by the Oil, Gas, Mining and Infrastructure Dispute Management list serve in 2010. The first edition has been extensively cited in national court decisions and arbitral awards around the world.
The treatise comprehensively examines the law and practice of contemporary international commercial arbitration, thoroughly explicating all relevant international conventions, national arbitration statutes and institutional arbitration rules. It focuses on both international instruments (particularly the New York Convention) and national law provisions in all leading jurisdictions (including the UNCITRAL Model Law on International Commercial Arbitration).

Please click here to read an introduction to this treatise.

The second edition of International Commercial Arbitration has been extensively revised, expanded and updated, to include all legislative, judicial and arbitral authorities material in the field of international arbitration prior to January 2014. It also includes expanded treatment of annulment, recognition of awards, counsel ethics, arbitrator independence and impartiality and applicable law.The revised 4,000 page text contains references to more than 20,000 cases, awards and other authorities.

Overview of volumes:
Volume I, covering International Arbitration Agreements, provides a comprehensive discussion of international commercial arbitration agreements. It includes chapters dealing with the legal framework for enforcing international arbitration agreements; the separability presumption; choice of law; formation and validity; nonarbitrability; competence-competence and the allocation of jurisdictional competence; the effects of arbitration agreements; interpretation and non-signatory issues.

Volume II, covering International Arbitration Procedures, provides a detailed discussion of international arbitral procedures. It includes chapters dealing with the legal framework for international arbitral proceedings; the selection, challenge and replacement of arbitrators; the rights and duties of international arbitrators; selection of the arbitral seat; arbitration procedures; disclosure and discovery; provisional

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

Published: March 2010

International Commercial Arbitration is an authoritative treatise providing the most complete available commentary and analysis on all aspects of the international commercial arbitration process.

This completely revised and expanded edition of Gary Born's authoritative work is divided into three main parts, dealing with the International Arbitration Agreement, International Arbitral Procedures and International Arbitral Awards. The book provides a systematic framework for both current analysis and future developments as well as exhaustive citations from all leading legal systems. p>

Table of Contents:

 
• International Arbitration Agreement
  • Chapter 1: Legal Framework for International Arbitration Agreements
  • Chapter 2: International Arbitration Agreements and the Separability Presumption
  • Chapter 3: Choice-of-Law Governing International Arbitration Agreements
  • Chapter 4: Formation, Validity and Legality of International Arbitration Agreements
  • Chapter 5: International Arbitration Agreements and Competence-Competence
  • Chapter 6: Effects and Enforcement of International Arbitration Agreements
  • Chapter 7: Interpretation of International Arbitration Agreements
  • Chapter 8: Parties to International Arbitration Agreement
• International Arbitral Procedures and Proceedings
  • Chapter 9: Legal Framework for International Arbitral Proceedings
  • Chapter 10: Selection, Challenge and Replacement of Arbitrators in International Arbitration
  • Chapter 11: Rights and Duties of International Arbitrators
  • Chapter 12: Selection of Arbitral Seat in International Arbitration
  • Chapter 13: Procedures in International Arbitration
  • Chapter 14: Disclosure and Discovery in International Arbitration
  • Chapter 15: Provisional Measures in International Arbitration
  • Chapter 16: Consolidation, Joinder and Intervention in International Arbitration
  • Chapter 17: Choice of Substantive Law in International Arbitration
  • Chapter 18: Confidentiality in International Arbitration
  • Chapter 19: Legal Representation and Professional Conduct in International Arbitration
• International Arbitral Awards
  • Chapter 20: Legal Framework for International Arbitral Awards
  • Chapter 21: Form and Content of International Arbitral Awards
  • Chapter 22: Correction, Interpretation and Supplementation of International Arbitral Awards
  • Chapter 23: Annulment of International Arbitral Awards
  • Chapter 24: Recognition and E

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    Full Article
    
    

Published: February 2010

Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide.

Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences.

The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge.

The practical guidance includes:

• How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses
• What preliminary steps parties should consider to preserve their rights when a dispute arises
• Whether and how to appoint counsel
• When and how to perform an early case assessment (ECA)
• How to organise and conduct international mediations and arbitration proceedings
• How to enforce (or set aside) arbitral awards
• Securing the benefit of additional protections available through investment treaties

The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference.

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Published: May 2013

International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition is a concise, practical primer on the fundamentals of drafting and enforcing arbitration agreements and other dispute resolution clauses. It offers model arbitration and forum selection clauses for international contracts and explains the advantages and disadvantages of different approaches.

Table of contents:

• Chapter 1 – Planning For International Dispute Resolution
• Chapter 2 – Drafting International Forum Selection Clauses
• Chapter 3 – Drafting International Arbitration Agreements
• Chapter 4 – Enforcing International Forum Selection Agreements
• Chapter 5 – Enforcing International Arbitration Agreements
• Chapter 6 – Enforcing Foreign Judgments
• Chapter 7 – Enforcing International Arbitral Awards
• Chapter 8 – Drafting And Enforcing Choice-Of-Law Clauses
• Appendices

The book is an essential resource for any international practitioner or corporate counsel engaged in international matters.

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This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013.

Presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

7-1/2" x 10"    5,296 pages


Related Products

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included.  

Available: June 2011

Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

• Reader-friendly format
  
• Expanded page size and larger type fonts
  
• Two-volume format.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes.
The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

9780808039471    7-1/4" x 10"     4,968 pages

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition)
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U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Federal Income Tax: Code and Regulations-Selected Sections (2014-2015) (U.S.)
CCH Accounting for Income Taxes, 2015 Edition (U.S.)
Revenue Recognition Guide (2015) (U.S.)
Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)
U.S. Master Depreciation Guide (2015)

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

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statutory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a
Code section or subsection if reference to prior law is required.

You might also be interested in the summer edition.

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- The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
- Foreign Bank Account Reporting (FBAR) Compliance Guide
- INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Products of Interest
- U.S. Master Tax Guide (2013)
- Internal Revenue Code: Income, Estate, Gift, Employment  and Excise Taxes (Winter 2013)
- Income Tax Regulations (Winter 2013) (U.S.)
- The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.)
-   Foreign Bank Account Reporting (FBAR) Compliance Guide
-   INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

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

Byrle M. Abbin

This guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, Income Taxation of Fiduciaries and Beneficiaries helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Volume 1:

1. Overview of the Fiduciary Entity
2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
3. Principles of Federal Income Tax for Fiduciaries
4. Itemized Deductions
5. Distributions
6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
7. Estimated Taxes
8. Passive Activity Loss Limitations
9. Trusts: Formation to Termination
10. Charitable Remainder Trusts
11. Charitable Lead Trusts
12. Alternative Use of Grantor Trusts in Transactional Planning
13. Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
14. Grantor Trust Rules
15. Foreign Trusts Treated as Grantor Trusts

16. Estates: Formation to Termination
17. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
18. Income Tax Aspects of Generation-Skipping Transfers
19. State Taxation of Fiduciaries and Beneficiaries
20. Special Commercial Trusts
21. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
22. Foreign Trusts and Estates

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

Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.



Volume 1:

1.    Overview of the Fiduciary Entity

2.    The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy

3.    Principles of Federal Income Tax for Fiduciaries

4.    Itemized Deductions

5.    Distributions

6.    Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules

7.    Estimated Taxes

8.    Passive Activity Loss Limitations

9.    Trusts: Formation to Termination

10.    Charitable Remainder Trusts

11.    Charitable Lead Trusts

12.    Alternative Use of Grantor Trusts in Transactional Planning

13.    Ownership of S Corporation Stock by Trusts-Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust

14.    Grantor Trust Rules

15.    Foreign Trusts Treated as Grantor Trusts



Volume 2

16.    Estates: Formation to Termination

17.    Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests

18.    Income Tax Aspects of Generation-Skipping Transfers

19.    State Taxation of Fiduciaries and Beneficiaries

20.    Special Commercial Trusts

21.    IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax

22.    Foreign Trusts and Estates

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

CCH's federal tax regulations volumes include:

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
• Helpful finding devices such as:
  • Topical Index to final, temporary and proposed regulations
  • Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
  • Table of Public Laws by number and title
  • Table of Regulations that do not reflect changes made by recently enacted public laws
  • Proposed Reg Preamble finder
  • Table of how to locate and identify Regulations.

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

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

Available: Late June 2012

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

- Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
- All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
- Helpful finding devices such as: 

• Topical Index to final, temporary and proposed regulations
• Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
• Table of Public Laws by number and title
• Table of Regulations that do not reflect changes made by recently enacted public laws
• Proposed Reg Preamble finder
• Table of how to locate and identify Regulations.

Includes all income tax regulations issued through May 1, 2012 .


Related books:

• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition)
• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.
• All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

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

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

Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.

Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

This new edition will include all regulations issued through November 1, 2012 and will be available for shipping late in December/early January.

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

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

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

  
  
  Full Article
  
  

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

• Enterprise Funds
• Internal Service Funds

• Pension (and Other Employee Benefits) Trust Funds
• Private-Purpose Trust Funds
• Investment Trust Funds and Individual Investment Accounts
• Agency Funds

• Developing Information for Fund Financial Statements
If you would like more details about this product, or would like to order a copy online, please click here.


Full Article

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.

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

6 Governmental Funds
7 Proprietary Funds
8 Fiduciary Funds

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

20 Comprehensive Annual Financial Report

21 Public Colleges and Universities
22 Pension and Other Postemployment Benefit Plans
23 Public Entity Risk Pools

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

Related Product

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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

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

      6.     Governmental Funds
      7.     Proprietary Funds
      8.     Fiduciary Funds

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

 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:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. 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

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

Full Article

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.

• 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

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

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:

1. Executive Summary.
2. Authoritative Accounting Literature.
3. Disclosure and Key Presentation Requirements.
4. 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.

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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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

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

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.

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

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

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.