ACCOUNTANTS’ HANDBOOK VOLUM phần 8 pptx

... Jewels, Inc. 1,500 $0 98, 813 McRae Motors, Ltd. 80 0 11,000 600 $004,750 Parker Sisters, Inc. 400 13 ,87 5 200 5,200 Rosenfield Rug Co. 1,200 96,000 Rubin Paint Company 300 9,750 100 2 ,87 5 Weiss Potato ... 171,900 1 28, 800 Cash value of life insurance ($43,600 and $42,900), less loans payable to insurance companies ($ 38, 100 and $37,700) (Note 7) 5,500 5,200 Residence (Note 8) 190,000 1...

Ngày tải lên: 14/08/2014, 09:22

... nonmembers 18, 901) 18, 901 Dividends and interest income 14,607 ) 14,607 Appreciation of investments 30,000 ) 3,025 33,025 Total revenues 245,4 58) 3,025 2 48, 483 Total support and revenues 480 ,0 58) 38, 400) ... 115,065 Total program services 352, 182 ) 352, 182 Supporting services: Management and general 33,516) 33,516 Fund raising 5,969 ) 5,969 Total supporting services 39, 485 ) 39,...

Ngày tải lên: 14/08/2014, 09:22

... this edition of the Handbook. The tenth edition of the Handbook is divided into two convenient volumes: xvii 1 Daniel Kadlec, “Worldcon: The Fall of a Telecom Titan,” Time, July 8, 2002, p. 21. Update Service BECOME ... Chichester West Sussex PO19 8SQ ENGLAND Phone: 44-1243-779777 Fax: 44-1243-77 587 8 Email: customer@wiley.co.uk John Wiley & Sons (Asia) Pte., Ltd. 2 Clementi Loop #0...

Ngày tải lên: 14/08/2014, 09:22

... Financial Statement Presentation 18 (i) Income Statements 18 (ii) Balance Sheets 18 (iii) Statements of Cash Flow 18 (iv) Commitments and Off-Balance Sheet Risk 18 (v) Disclosures of Certain Significant ... Sale of Mortgage Loans 48 (ii) Financial Assets Subject to Prepayment 48 (f) Mortgage Servicing Rights 48 (i) Initial Capitalization of Mortgage Servicing Rights 48 (ii) Amor...

Ngày tải lên: 14/08/2014, 09:22

... taxes 200 ) 200 ) 200 ) 600 ) 1 48 ) 200 ) 252 ) 600 ) Income taxes Payable currently 34 ) 68 ) 102 ) 204 ) 16 ) 68 ) 120 ) 204 ) Deferred taxes 34 ) — ) (34) — ) — ) — ) — ) — ) 68 ) 68 ) 68 ) 204 ) 16 ) 68 ) 120 ) 204 ) Operating ... either debt or deferred revenue based on the guidance in EITF Issue No. 88 - 18, “Sales of Future Revenues.” EITF Issue No. 88 - 18 reached a c...

Ngày tải lên: 14/08/2014, 09:22

... $0, 151,035 $227, 788 $0, 605,450 )$ 26,555 )$ 1,2 78, 3 28 )$ 1,352,056 )$ 2,630, 384 ) Fund Equity—December 31 $ 0, 344,300 ) $ 0, 1 68, 710 $256, 280 $1, 085 ,100 ) $26 ,86 5 ) $1 ,88 1,255 ) $1,333,939 ) $3,215,194 ) The ... $0,000,0 — $0,000,0 — $0, 4 58, 930 $00, 4 58, 930 ) $00,000,0 — ) $00, 4 58, 930 ) Total Assets $559,350 $224 ,86 0 $913, 280 $1,299,200 $8, 675,514 ) $ 184 ,80...

Ngày tải lên: 14/08/2014, 09:22

... of SFAS No. 87 5 (b) Applicability of SFAS No. 87 6 (c) Basic Elements of Pension Accounting 6 (i) Attribution 6 (ii) Actuarial Assumptions 7 (iii) Interest Rates 7 (iv) Consistency 8 (v) Actuarial ... Concepts (SFAS) No. 35, “Accounting and Reporting by Defined Benefit Pension Plans,” and SFAS Nos. 87 and 88 , “Employers’Accounting for Pensions” and “Employers’ Ac- counting for Settlemen...

Ngày tải lên: 14/08/2014, 09:22

... Award 28 (i) Definition 28 (ii) Accounting by Employer for Compensation Expense 28 (iii) Accounting by Employer for Federal Income Taxes 28 (iv) Accounting by Employer for Earnings per Share 28 (v) ... the EITF Consensus from Issue Nos. 87 -23 and 88 -6 in an IPO.” EITF Issue No. 94-6, “Accounting for the Buyout of Compensatory Stock Options.” EITF Issue No. 87 -33 addressed the settl...

Ngày tải lên: 14/08/2014, 09:22

... 1, 385 2,402 2,4 08 2,236 2,576 3 ,86 1 Other current assets $00,909 $00,419 $00,434 $00 ,84 3 $00,914 $01,322 Total current assets 9,720 13,072 15,047 13,4 98 14,360 18, 892 Net fixed assets $07,615 $ 08, 665 ... [see, e.g., Estate of Bright v. U.S., 6 58 F. 2d 999 (5th Cir. 1 981 ); Estate of Andrews, 79 TC 9 38 (1 982 ); Victor J. Minahan v. Commissioner, 88 TC 492 (1 987 )]. The Servi...

Ngày tải lên: 14/08/2014, 09:22

... statements, 8. 8(a) accounting policies, 8. 8(a)(i) contingent liabilities, 8. 8(a)(v) doubt concerning continued existence, 8. 8(a)(iv) recommendations of AICPA special committee, 8. 8(a)(vii) related ... debt analysis, 14 .8 asset protection ratios, 14 .8( b) capitalization, 14 .8( f) liquidity, 14 .8( e) loan spreads, 14 .8( d) operating agreement, 14 .8( a) reserve and loss ratios,...

Ngày tải lên: 14/08/2014, 09:22