Accountants' Handbook, Volume Two, Special Industries and Special Topics, 12th Edition

Index

Accounting. See also specific types of accounting, e.g.: Forensic accounting

as CPA service, 1.10(b)(ii)

management, 2.1(b)

tax, 2.1(b)

U.S. standards for, 1.2

Accounting basis, see Basis of accounting

Accounting Principles Board (APB):

dissolution of, 2.2(c)(iii)

generally, 2.2(c)

and investment credit, 2.2(c)(ii)

postulates/principles of, 2.2(c)(i)

and Seidman Committee, 2.2(c)(ii)

Accounting Research Bulletins (ARB), 2.2(b)(ii)

Accounting Standards Codification (ASC) Topic 350 (Intangibles):

after June 30, 2001, goodwill acquired, 14.11(a)

equity method goodwill, 14.11(d)

previously recognized goodwill, 14.11(c)

Accounting Standards Codification (ASC) Topic 740 (Income Taxes):

annual computation of taxes, 17.2(c)(ii)

basic objectives/principles of, 17.2(c)

business combinations, 17.2(e)(iii)

disclosure, 17.4(b), 17.4(c)

Emerging Issues Task Force:

discussions on income taxes, 17.2(b)(iii)

implementation issues addressed by, 17.2(e)(vi)

and FASB special report, 17.2(b)(ii)

financial reporting:

disclosure, 17.4(b), 17.4(c)

intraperiod tax allocation, 17.4(a)

statement presentation and disclosure, 17.4(b)

generally, 17.1(b)(iv)

interim period tax:

determination of, 17.5(c)

estimated annual effective tax rate, 17.5(b)

generally, 17.5(a)

special issues, 17.5(d)

leveraged leases, 17.2(e)(ii)

measurement of deferred tax liabilities/assets, 17.2(d)(iv)

and pre-codification literature, 17.2(b)(i)

primary guidance, 17.2(b)

quasi reorganizations, 17.2(e)(iv)

recognition of deferred ...