b

Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)

With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more.

The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections.

CHAPTER 1.    HEALTH CARE REFORM

  • Timeline and Implementation
CHAPTER 2.     INDIVIDUALS
  • Individual Health Insurance Mandate
  • Health Insurance Premium Assistance Refundable Credit
  • Itemized Deduction for Medical Expenses
  • Medical Benefits for Children Under Age 27
CHAPTER 3.     BUSINESSES
  • Employer Mandate to Provide Health Insurance
  • Small Employer Health Insurance Credit
  • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
  • Health Flexible Spending Accounts Offered in Cafeteria Plans
  • Simple Cafeteria Plans
  • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
  • Limitation on Excessive Employee Remuneration
  • Excise Tax on High Cost Employer-Sponsored Health Coverage
  • Excise Tax on Sales of Medical Devices
  • Fee on Manufacturers and Importers of Prescription Drugs
  • Additional Requirements for Charitable Hospitals
CHAPTER 4.     INFORMATION REPORTING REQUIREMENTS
  • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
  • Health Care Coverage Reporting
  • Reporting of Employer Health Insurance Coverage
CHAPTER 5.     HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS
  • Establishment of Health Insurance Exchanges
  • Exchange Requirements—American Health Benefit Exchanges
  • Small Business Health Options Program (SHOP Exchange)
  • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
  • Cost-Sharing Reductions
  • Advance Determinations and Payments
  • Contents of Essential Health Benefits Package
  • Grandfathered Plans in the Individual and Group Health Markets
  • If you would like more details about this product, or would like to order a copy online, please click here.




b

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II

Published: January 2011


Whether the ‘A’ stands for ‘appropriate’, ‘amicable’, or ‘alternative’, all out of court dispute resolution modes, collected under the banner term ‘ADR’ , aim to assist the business world in overcoming relational differences in a truly manageable way.

The first edition of this book (2006) contributed to a global awareness that ADR is important in its own right, and not simply as a substitute for litigation or arbitration. Now, drawing on a wealth of new sources and developments, including the flourishing of hybrid forms of ADR, the subject matter has been largely augmented and expanded on two fronts: in-depth analysis (both descriptive and comparative) of methodology, expectations and outcomes and extended geographical coverage across all continents.

ADR in Business: Practice and Issues Across Countries and Cultures, Volume II covers twenty-nine ‘intertwined but variegated’ essays (to use the editor’s characterization) that provide substantial insight in such specific topics as:

  • ADR’s flexible procedures as controlled by the parties
  • ADR’s facilitation of the continuation of relations between the parties
  • Privilege and confidentiality
  • Involvement of non-legal professionals
  • The identity and the role of the ‘neutral’ as well as the role of the arbitrator
  • The implementation of ICC and other international ADR rules
  • The workings of Dispute Boards and
  • The role of ADR in securing investment and other specific objectives

In its compound thesis – growing in relevance every day – that numerous dispute resolution methods exist whose goals and developments are varied but fundamentally complementary, the multifaceted approach presented here is of immeasurable value to any business party, particularly at the international level.

Practitioners faced with drafting a dispute resolution clause in a contract, or dealing with a dispute that has arisen, will find expert guidance here, and academics will expand their awareness of the issues raised by ADR, in particular as it relates to arbitration. A broad cross section of interested professionals will discover ample material for comparative study of how disputes are approached and resolved in numerous countries and cultures.

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




b

Accounting Desk Book with CD (2015) (U.S.)

Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

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




b

Accounting Desk Book – 23rd edition (2014) (US)

A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

FINANCIAL REPORTING
Chapter 1:     Principles of Financial Statements, Disclosure, Analysis and Interpretation
Chapter 2:     Revenue and Expenses
Chapter 3:     Stockholders' Equity
Chapter 4:     Statement of Cash Flows
Chapter 5:     Segment Reporting

STANDARDS    
Chapter 6:     Actions of the Financial Accounting Standards Board
Chapter 7:     Consolidation of Variable Interest Entities
Chapter 8:     Governmental Accounting                
Chapter 9:     Governmental Fund Accounting
Chapter 10:      Not-for-Profit or Exempt Organizations
Chapter 11:      International Standards: Accounting
Chapter 12:      International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES
Chapter 13:      Cost Accounting    
Chapter 14:      Budgeting for Profit Planning and Budgetary Control
Chapter 15:      Change in Accounting Methods and Consideration of Accounting Periods
Chapter 16:      Auditor Independence and the Audit Committee
Chapter 17:      Taxpayer Rights

NICHE TOPICS
Chapter 18:       Practice Before the IRS and the Power of Attorney
Chapter 19:       Internet Accounting
Chapter 20:       E-Commerce and E-Communication
Chapter 21:       Insurance Accounting
Chapter 22:       Expert Witness    
Chapter 23:       Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT
Chapt

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




b

2013 U.S. Master Tax Guide + the Legislative Update Combo

The 2013 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

With this edition you will also receive the U.S. Master Tax Guide, 2013 Legislative Update which provides tax professionals with explanations of the key components of late-breaking legislation including the American Taxpayer Relief Act of 2012. The provisions, whether impacting individuals, families or business, are succinctly explained and generously complemented with cautions, examples and comments. Moreover, the effective dates of these wide-ranging provisions are clearly set out. All explanations will be keyed to the corresponding discussions in the 2013 U.S. Master Tax Guide. 

The 2013 U.S. Master Tax Guide's updated explanations cover:

  • Highlights of New Tax Developments
  • Tax Rates and Tax Tables
  • Individuals
  • Corporations
  • S Corporations
  • Partnerships
  • Trusts and Estates
  • Exempt Organizations
  • Income
  • Exclusions from Income
  • Business Expenses
  • Non-Business Expenses
  • Losses and Bad Debt
  • Depreciation, Amortization and Depletion
  • Tax Credits
  • Minimum Tax
  • Tax Accounting
  • Basis for Gain or Loss
  • Sales, Exchanges and Capital Gains
  • Installment Sales/Deferred Payment Sales
  • Securities Transactions
  • Tax Shelters/At-Risk Rules/Passive Losses
  • Retirement Plans
  • Corporate Acquisitions/Reorganizations
  • Taxation of Foreign Activities/Taxpayers
  • Returns and Payment of Tax
  • Withholding and Estimated Taxes
  • Examination of Returns – Collection of Tax
  • Penalties and Interest
  • Estate, Gift and Generation-Skipping Tax

The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research.

Related Products of Interest

- U.S. Master Tax Guide, 2013
- U

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




b

Prozesse reflexiven Entwerfens: Processes of reflexive design / Margitta Buchert (ed.)

Rotch Library - NA2750.P778 2018




b

Humphry Repton in Hertfordshire: documents and landscapes / edited by Susan Flood and Tom Williamson

Rotch Library - SB470.R47 H86 2018




b

Ideological equals: women architects in socialist Europe 1945-1989 / edited by Mary Pepchinski and Mariann Simon

Rotch Library - NA1997.I34 2017




b

Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

Rotch Library - SB482.F6 B85 2018




b

Luxury and modernism: architecture and the object in Germany, 1900-1933 / Robin Schuldenfrei

Rotch Library - NA1068.5.M63 S38 2018




b

Traditional Chinese architecture: twelve essays / Fu Xinian ; edited by Nancy S. Steinhardt ; translated by Alexandra Harrer

Rotch Library - NA1540.F82513 2017




b

Beauty, memory, unity: a theory of proportion in architecture and design / Steve Bass

Rotch Library - NA2760.B37 2019




b

Blueprint / Gautam Bhatia

Rotch Library - NA1510.B43 A4 2018




b

Precision in architecture: certainty, ambiguity and deviation / Mhairi McVicar

Rotch Library - NA2750.M38 2019




b

Un-conscious - city: conversations with Wiel Arets / Wiel Arets, editor: John Bezold

Rotch Library - NA1153.A74 A35 2019




b

Drawing imagining building: embodiment in architectural design practices / Paul Emmons

Rotch Library - NA2705.E46 2019




b

Handbook of fire and explosion protection engineering principles for oil, gas, chemical, and related facilities / Dennis P. Nolan

Online Resource




b

Prestandard for Performance-Based Wind Design.

Online Resource




b

BIM in principle and in practice / Peter Barnes

Online Resource




b

Talking architecture / Raj Rewal in conversation with Ramin Jahanbegloo

Rotch Library - NA1510.R48 T35 2019




b

Buildings and almost buildings: nARCHITECTS / Eric Bunge, Mimi Hoang

Rotch Library - NA737.N325 A4 2018




b

Model perspectives: structure, architecture and culture / Mark R. Cruvellier, Bjorn N. Sandaker, Luben Dimcheff

Rotch Library - NA2540.C78 2017




b

Millennials in architecture: generations, disruption, and the legacy of a profession / Darius Sollohub

Rotch Library - NA2543.S6 S6375 2019




b

The Aqaba Khans and the origin of khans in Jordan: an archaeological approach / Reem Samed Al Shqour

Rotch Library - NA7850.J6 A47 2019




b

Housing shaped by labour: the architecture of scarcity in informal settlements / Ana Rosa Chagas Cavalcanti

Rotch Library - NA7555.B6 C38 2018




b

Forensic analysis of fire debris and explosives / Kenyon Evans-Nguyen, Katherine Hutches, editors

Online Resource




b

From crisis to crisis: debates on why architecture criticism matters today / editors, Nasrin Seraji, Sony Devabhaktuni, Xiaoxuan Lu

Rotch Library - NA2599.5.F76 2019




b

CARTHA on the form of form / contributors, Åbäke [and seventy others]

Rotch Library - NA2543.S6 C37 2019




b

All sides to an oval: properties, parameters and Borromini's mysterious construction / Angelo Alessandro Mazzotti

Online Resource




b

Architecture on the borderline: boundary politics and built space / edited by Anoma Pieris

Rotch Library - NA2543.S6 A6335 2019




b

Art and architecture of the synagogue in Byzantine Palaestina / by Asaf Friedman

Rotch Library - NA5977.F75 2019




b

E ho'i ka u'i: perspectives on placemaking in Hawai'i / compiled and edited by Kelsy M.Y. Jorgensen

Rotch Library - NA730.H3 E23 2019




b

Inscription: tracing place: history and memory in architectural and literary practice / edited by Klaske Havik, Susana Oliveira, Jacob Voorthuis, Noortje Weenink

Rotch Library - NA2543.L5 I57 2018




b

Habitat: Lina Bo Bardi / organização editorial, Adriano Pedrosa, José Esparza Chong Cuy, Julieta González, Tomás Toledo ; textos, Adriano Pedrosa [and fourteen others]

Rotch Library - NA859.B37 A4 2019




b

Kadı İzzeddin camii ve Beyhekim Mescidi çinileri / editör, yazar, Mine Erdem

Rotch Library - NA1363.E73 2019




b

Neocolonialism and built heritage: echoes of empire in Africa, Asia, and Europe / edited by Daniel E. Coslett

Rotch Library - NA2543.I47 N46 2019




b

Orchids phytochemistry, biology and horticulture: fundamentals and applications / edited by Jean-Michel Merillon, Hippolyte Kodja

Online Resource




b

Professionalism in the built heritage sector: edited contributions to the International Conference on Professionalism in the Built Heritage Sector, Arenberg Castle, Leuven, Belgium, February 5-8, 2018 / editors, Koen van Balen & Aziliz Vandesande

Rotch Library - NA105.I5747 2018




b

Diagnosis and Robust Control of Complex Building Central Chilling Systems for Enhanced Energy Performance Dian-Ce Gao

Online Resource




b

Paths uncharted / Balkrishna Doshi

Rotch Library - NA1510.D67 A2 2019




b

Ugliness and judgment: on architecture in the public eye / Timothy Hyde

Rotch Library - NA2500.H93 2019




b

A friendly rest room: developing toilets of the future for disabled and elderly people / edited by Johan F.M. Molenbroek, John Mantas and Renate de Bruin

Online Resource




b

Downward spiral: El Helicoide's descent from mall to prison / Celeste Olalquiaga and Lisa Blackmore, editors

Rotch Library - NA935.6 D69 2018




b

Ceilings and dreams: the architecture of levity / edited by Paul Emmons, Federica Goffi and Jodi La Coe

Rotch Library - NA2950.C39 2020




b

Non-standard architectural productions: between aesthetic experience and social action / edited by Sandra Karina Löschke

Rotch Library - NA2542.4.N66 2020




b

The Routledge companion to critical approaches to contemporary architecture / edited by Swati Chattopadhyay and Jeremy White

Rotch Library - NA2543.S6 R685 2019




b

Green building management and smart automation / Arun Solanki and Anand Nayyar, editors

Online Resource




b

Heating Systems Troubleshooting & Repair: Maintenance Tips and Forensic Observations.

Online Resource




b

Congreso internacional eficiencia engergética y edificación histórica: actas = International conference energy efficiency in historic buildings: proceedings / edited by Fundación de Casas Históricas y Singulares, Fundación Ar

Online Resource




b

Modern management methods: architecture, historic value, and the electronic image / Caitlin Blanchfield and Farzin Lotfi-Jam

Rotch Library - NA680.B533 2019




FINANCIAL REPORTING
Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
Chapter 2: Revenue and Expenses
Chapter 3: Stockholders' Equity
Chapter 4: Statement of Cash Flows
Chapter 5: Segment Reporting


STANDARDS
Chapter 6: Actions of the Financial Accounting Standards Board
Chapter 7: Consolidation of Variable Interest Entities
Chapter 8: Governmental Accounting
Chapter 9: Governmental Fund Accounting
Chapter 10: Not-for-Profit or Exempt Organizations
Chapter 11: International Standards: Accounting
Chapter 12: International Standards: Auditing, Ethics, Public Sector