Accounting for contingencies / Dawn W. Massey, Ph.D., M.B.A., CPA, Cheri R. Mazza, Ph.D., CPA, CMA, Allen I. Schiff, Ph.D., Jonathan B. Schiff, Ph.D., Joan Van Hise, Ph.D., M.B.A., CPA.
2010
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Author
Title
Accounting for contingencies / Dawn W. Massey, Ph.D., M.B.A., CPA, Cheri R. Mazza, Ph.D., CPA, CMA, Allen I. Schiff, Ph.D., Jonathan B. Schiff, Ph.D., Joan Van Hise, Ph.D., M.B.A., CPA.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2010]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5165.
Formatted Contents Note
Detailed analysis. Scope and purpose of portfolio
Background of accounting pronouncements
Gain contingencies
Loss contingencies
Contingencies in business combinations
Guarantees including product warranties
Common types of contingencies
Provisions, contingent liabilities, and contingent assets under International Accounting Standard (IAS) 37
Examples of assessing, recognizing, and disclosing contingencies under IAS 37
SEC enforcement of loss contingency disclosure rules
Auditing considerations
Working papers.
Background of accounting pronouncements
Gain contingencies
Loss contingencies
Contingencies in business combinations
Guarantees including product warranties
Common types of contingencies
Provisions, contingent liabilities, and contingent assets under International Accounting Standard (IAS) 37
Examples of assessing, recognizing, and disclosing contingencies under IAS 37
SEC enforcement of loss contingency disclosure rules
Auditing considerations
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5165, Accounting for Contingencies, examines accounting for contingencies under both U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). The Portfolio also distinguishes contingencies from other similar items not properly accounted for as contingencies. The Portfolio's subject matter commands widespread interest given the litigious nature of the business world and the need for entities to disclose significant risks to their future operations, cash flows, and net worth."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed July 12, 2010).
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in