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Titel: CCH Accounting for Income Taxes, 2009 ...
Verlag: CCH, Inc.
Zustand: very good
Gently used. Expect delivery in 2-3 weeks. Buchnummer des Verkäufers 9780808091639-3
Inhaltsangabe: CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006. Statement 109 established financial accounting and reporting standards for the effects of income taxes that result from an enterprise's activities during the current and preceding years. It requires an asset and liability approach for financial accounting and reporting for income taxes. This in-depth resource gives professionals indispensable guidance on the complex requirements of Statement 109 and clarifies the implementation issues resulting from the accounting industry s literal approach to applying the statement s criteria. It provides a practical reference tool by selectively combining information from the official text of the FASB, along with information drawn from the AICPA, consensuses of the EITF, SEC Staff Accounting Bulletins, and lessons learned from leading practitioners in the field.
Über den Autor: Richard R. Petersen is a co-founder and Managing Director of Financial Reporting Advisors LLC (FRA). Based in Chicago, Illinois, FRA provides consulting services related to accounting and SEC reporting, and litigation support services. Previously, Richard was a partner with Arthur Andersen LLP in its Professional Standards Group (PSG). Ronald G. Pippin authors, maintains and approves all of the updates to the accounting and SEC content on Accounting Research Manager (ARM). He also provides oversight guidance to the audit and other material added to ARM. Ron has 20 years of public accounting experience, including six years as an audit partner with Arthur Andersen. He also served as the senior technical accounting officer at a Chicago-based Fortune 50 firm for 10 years. Before Ron joined CCH, he worked in Andersen's Professional Standards Group (commonly known as the national office), where he consulted on technical accounting matters and contributed to the authoring and maintenance of ARM s content. His experience while working for the Fortune 50 company included discussion of a complex financial statement presentation issue with the Chief Accountant of the SEC and others from the SEC's Office of the Chief Accountant. Further, while in Andersen's national office, he discussed numerous accounting and reporting issues with members of the SEC s Division of Corporation Finance. In this role, he consulted with clients and engagement teams on complex financial reporting matters and authored interpretive guidance on topics, such as consolidations, income taxes, leases, and revenue recognition, for Andersen's worldwide practice. He also represented the firm before various standards setters, including the FASB, the SEC, and the AICPA. Richard has served as the chair or member of various Emerging Issues Task Force working groups on a wide array of topics, such as consolidation, leases, income taxes, and revenue recognition. He also was a member of the AICPA Taskforce on Reorganization that developed AICPA Practice Bulletin No. 11, Accounting for Preconfirmation Contingencies in Fresh-Start Reporting. Richard is currently a member of the AICPA s Accounting Standards Executive Committee (AcSEC). From 1988 to 1990, Richard was a Practice Fellow at the FASB. He was the project manager for the reconsideration of FASB Statement No. 96, Accounting for Income Taxes, and FASB Statement No. 101, Regulated Enterprises Accounting for the Discontinuation of Application of FASB Statement No. 71. He also worked on issues related to business combinations and leveraged buyouts.
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