an International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:43:50 GMT Published: October 2008 It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations. For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause. Table of Contents: Contents of Sample Clauses Introduction Chapter 1: Preliminary Matters Chapter 2: Drafting the Agreement Chapter 3: The Goods Being Sold Chapter 4: Trade Terms Chapter 5: Price Chapter 6: Permits, Licenses and Certificates Chapter 7: Payment Chapter 8: Delivery Chapter 9: Transfer of Title and Risk Chapter 10: Bills of Lading and Other Documents for Carriage of Goods Chapter 11: Insurance Chapter 12: Inspection Chapter 13: Warranties Chapter 14: Force Majeure and Hardship Chapter 15: Termination and Penalty Clauses Chapter 16: Intellectual Property Chapter 17: Other Obligations of the Parties Chapter 18: Dispute Resolution Chapter 19: Governing Law Chapter 20: Language Chapter 21: Miscellaneous Provisions Appendix 1: The CISG Appendix 2: UNIDROIT Principles of International Commercial Contracts Appendix 3: The Principles of European Contract Law If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 11:04:05 GMT Robert J. Peroni, Coordinating Editor; Richard C. Pugh, Contributing Editor; Charles H. Gustafson, Contributing Editor; Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014. Includes CD of entire contents of book. 7-1/2" x 10" 2,448 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 12:56:53 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. Reflects all legislation and regulations enacted or adopted on or before June 1, 2013. Includes CD of entire contents of book. 2,448 pages Related Products Practical Guide to U.S. Taxation of International Transactions (9th Edition) 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:23:14 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012. The book includes a CD of entire contents of book. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an International Encyclopaedia of Laws: Intergovernmental Organizations By www.cch.ca Published On :: Wed, 20 May 2009 08:40:08 GMT 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. Full Article
an International Encyclopaedia of Laws: Insurance Law By www.cch.ca Published On :: Thu, 21 May 2009 14:25:01 GMT This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph. In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA. 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. Full Article
an International Encyclopaedia of Laws: Family and Succession Law By www.cch.ca Published On :: Tue, 19 May 2009 10:16:22 GMT Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law. Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union. This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law. 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. Full Article
an International Encyclopaedia of Laws: Corporations and Partnerships By www.cch.ca Published On :: Wed, 20 May 2009 09:45:11 GMT The increase in European Community memberships and the steady evolution of the harmonization process means that international business opportunities are also on the rise. This convenient resource provides quick and easy guidance on a variety of corporate and partnership considerations that arise in international business, such as mergers, rights and duties of interested parties, stock exchange directives, labor laws and takeovers. Corporations and Partnerships puts the information necessary for corporations to compete effectively in the shifting global market at the user's fingertips. Through updated supplements, this resource is able to address additional areas of concern as they arise, making it an important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion into established or newly emerging markets. 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. Full Article
an International Encyclopaedia of Laws: Commercial and Economic Law By www.cch.ca Published On :: Tue, 19 May 2009 14:34:48 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an International Arbitration: Law and Practice By www.cch.ca Published On :: Thu, 20 Jun 2013 14:20:12 GMT Published: November 2012 International Arbitration: Law and Practice provides a concise overview of the legal principles and practice of international arbitration. It offers an accessible, straightforward introduction to the legal framework for international commercial arbitration, including discussions of international arbitration agreements, international arbitral procedures and international arbitral awards. This book also provides an introduction to international investment arbitration, including a discussion of the ICSID Convention and issues arising under bilateral investment treaties, and state-to-state arbitration. It also includes descriptions of the contemporary practice and tactics of international arbitration. Among other things, this title addresses the drafting of arbitration clauses, selection and challenge of arbitrators, structure of arbitral proceedings, process of disclosure or discovery, witness preparation and testimony, conduct of evidentiary hearings and other key procedural steps in international arbitrations. It contains an Introduction and three principal parts: Part I: International Arbitration Agreements, including the separability presumption, choice of law issues, competence-competence doctrine, recognition and enforcement of arbitration agreements, formation and validity, formal validity and writing requirements, interpretative issues, non-signatory doctrines and multi-party/multi-contract issues. Part II: International Arbitral Proceedings, including importance and choice of arbitral seat, selection and challenge of arbitrators, parties’ procedural autonomy, arbitrators’ procedural discretion, conduct of arbitral proceedings, disclosure and discovery, provisional measures, choice of substantive law, confidentiality, consolidation and intervention. Part III: International Arbitral Awards, including form and content of awards, relief, costs, forums for annulment of awards, grounds for annulment or set-aside of awards, recognition and enforcement of awards, preclusion and precedent, and recognition of annulled awards. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an International Arbitration and Mediation: A Practical Guide By www.cch.ca Published On :: Mon, 18 Nov 2013 15:34:50 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition By www.cch.ca Published On :: Mon, 30 Sep 2013 11:03:57 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an International Accounting/Financial Reporting Standards Guide (2015) By www.cch.ca Published On :: Fri, 19 Sep 2014 15:01:49 GMT Authors: David Alexander, Professor of Accounting & Finance and Simon Archer Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation 9780808039242 6" x 9" 696 pages Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: Integrating Auditing and ERM (2013) (U.S.) GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) GAAS Guide, 2015 (with CD-ROM) (U.S.) Full Article
an International Accounting/Financial Reporting Standards Guide (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:48:55 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets -Full Article
an International Accounting/Financial Reporting Standards Guide (2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:48:17 GMT Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards - Accounting Policies, Changes in Accounting Estimates, and Errors - Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related-Party Disclosures - Revenue - Segment Reporting - Share-Based Payment Part III: Industry-Specific Standards - Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation Related Products of Interest - Revenue Recognition Guide (2013) (U.S.) - GAAP Guide, 2013 (U.S.) - GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) - Governmental GAAP Guide, 2013 (U.S.) - Governmental GAAP Practice Manual (2013) (U.S.) - Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2012) (U.S.) - Knowledge-Based Audits, Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) - Knowledge-Based Compilations & Reviews, 2013 - Financial Accounting and Reporting, 2012 - GAAP Financial Statement DisclosuIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition) By www.cch.ca Published On :: Fri, 30 May 2014 10:59:36 GMT 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. Full Article
an INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) By www.cch.ca Published On :: Thu, 21 Mar 2013 13:29:33 GMT 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.
an INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2011 Edition) By www.cch.ca Published On :: Tue, 21 Jun 2011 15:59:28 GMT 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. Full Article
an INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) By www.cch.ca Published On :: Thu, 18 Sep 2014 08:23:46 GMT 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 Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) 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. Full Article
an INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:43:28 GMT 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 Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2013. CCH's Internal Revenue Code 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. Still available: Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Summer 2013) Related Products U.S. Master Tax Guide (2014) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Internal Revenue Code: Income, Estate, Gift, Employment and Excise Taxes (Winter 2013) By www.cch.ca Published On :: Mon, 24 Sep 2012 14:00:03 GMT 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. Related Products - U.S. Master Tax Guide (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. Full Article
an Intellectual Property Law in Canada By www.cch.ca Published On :: Thu, 16 May 2013 07:50:25 GMT Published: January 2013 Derived from the renowned multi-volume International Encyclopaedia of Laws, Intellectual Property Law in Canada provides a survey and analysis of the rules concerning intellectual property rights in Canada. It covers every type of intellectual property right in depth – copyright and neighbouring rights, patents, utility models, trademarks, trade names, industrial designs, plant variety protection, chip protection, trade secrets, and confidential information. Particular attention is paid throughout to recent developments and trends. The analysis approaches each right in terms of its sources in law and in legislation, and proceeds to such legal issues as subject matter of protection, conditions of protection, ownership, transfer of rights, licences, scope of exclusive rights, limitations, exemptions, duration of protection, infringement, available remedies, and overlapping with other intellectual property rights. This book also provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based. Lawyers representing parties with interests in Canada will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative intellectual property law. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:55:14 GMT 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 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 7" x 10" 2,232 pages Related Products Estate & Gift Tax Handbook (2014) (U.S.) Estate & Retirement Planning Answer Book, 2015 Edition (U.S.) Family Foundation Handbook (2014) (US) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.) Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.) Like-Kind Exchanges UIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Income Taxation of Fiduciaries and Beneficiaries (2013)(U.S) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:35:30 GMT 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. Full Article
an Handbook on Insurance Coverage Disputes By www.cch.ca Published On :: Thu, 21 May 2009 14:24:14 GMT Widely used by counsel and insurers; and cited as authority by the U.S. Supreme Court, the circuit courts and important state courts - this Handbook provides comprehensive information, analysis and commentary on the rapidly developing area of insurance law. The Handbook includes revised and updated coverage of such important issues as allocation of defense costs among insurers, hazardous waste/environmental cleanup litigation, notice requirements and reinsurance. There is coverage of over 250 important recent decisions that have clarified or changed insurance law in many jurisdictions. It is replete with hundreds of new and revised citations that will substantially cut down research time and help you to prepare authoritative briefs and motion papers. You will find invaluable state-by-state comparative surveys organized for easy access on the current law regarding late notice, insolvency drop-down decisions, insurability of punitive damages, duty to defend a PRP letter, employee discrimination and sexual harassment claims. Table of contents: Volume I Chapter 1 Rules of Construction Applied in Insurance Coverage Disputes Chapter 2 Reservation of Rights, Disclaimers, and Denials of Coverage Chapter 3 Misrepresentations or Omissions in the Application for Insurance Chapter 4 The Notice Requirement in the Presentation of Claims to the Insurer Chapter 5 The Insurer's Duty to Defend Chapter 6 Allocation of Defense Costs among Primary and Excess Insurers Chapter 7 The Coverage Provided By General Liability Insurance Chapter 8 Nature and Extent of Occurrence-Based Coverage Chapter 9 Trigger and Scope of Occurrence-Based Coverage Chapter 10 Insurance Coverage Issues Arising Out of Hazardous Waste/Environmental Clean-Up Litigation Chapter 11 Other Insurance Chapter 12 Clauses Chapter 13 Bad Faith and Wrongful Refusal to Settle: Liability in Excess of Policy Lim Volume II Chapter 14 Current Issues Involving Excess Insurance Chapter 15 Insurance Coverage for Punitive Damages Assessed Against an Insured Chapter 16 Overview of Reinsurance ChIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Guidebook to Pennsylvania Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 11:45:34 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Guidebook to Pennsylvania Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 12:46:19 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 924 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Illinois New Jersey New York Massachusetts Maryland Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Guidebook to Michigan Taxes 2015 By www.cch.ca Published On :: Tue, 30 Sep 2014 12:18:38 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9" Related Products State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Guidebook to Michigan Taxes 2014 By www.cch.ca Published On :: Mon, 24 Sep 2012 14:14:54 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 440 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Maryland Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Guidebook to Maryland Taxes 2014 By www.cch.ca Published On :: Fri, 26 Oct 2012 13:11:11 GMT CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2014 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 360 pages Related Products State Tax Handbook (2014) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide, 2014 Edition (2 vol.) U.S. Master Multistate Corporate Tax Guide (2014) Multistate Guide to Estate Planning (2014) (w/CD) Multistate Tax Guide to Pass-Through Entities (2014) New York Residency and Allocation Audit Handbook (2014) Sales and Use Tax Answer Book (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an GST/HST and Real Property in Canada, 3rd Edition By www.cch.ca Published On :: Thu, 04 Sep 2008 15:21:04 GMT 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 – SupplyChapter 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 RIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 ServicesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 anIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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. Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate PlanninIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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. Full Article an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Governmental GAAP Practice Manual (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:21:31 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. Related Products Governmental GAAP Guide, 2014 Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014) U.S. Master GAAP Guide (2014) Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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. Full Article an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 ResouIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/FIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT Clark Nuber 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 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 Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 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 VALUATIf you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article an 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 &nbIf you would like more details about this product, or would like to order a copy online, please click here. 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an 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. Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate PlanninIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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. Full Article
an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Governmental GAAP Practice Manual (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:21:31 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. Related Products Governmental GAAP Guide, 2014 Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014) U.S. Master GAAP Guide (2014) Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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. Full Article
an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 ResouIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/FIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an Form 990 Compliance Guide, 2014 By www.cch.ca Published On :: Tue, 11 Mar 2014 11:46:18 GMT Clark Nuber 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 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 Related Products Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) 1040 Express Answers (2014) Business Express Answers (2014 Edition) (US) Full Article
an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 Related Products Forensic - Bundle Book and Casebook - 4441 + 5818 Forensic and Investigative Accounting (6th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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: FORENIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 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 VALUATIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
an 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 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
