Download Accountants’ handbook. Special Industries and Special Topics by D. R. Carmichael, O. Ray Whittington, Lynford Graham PDF

By D. R. Carmichael, O. Ray Whittington, Lynford Graham

This very hot reference is trusted by way of a substantial a part of the accounting career of their daily paintings. This guide is the 1st position many accountants glance to discover solutions to perform questions. Its finished scope is well known and depended on. it's designed as a unmarried reference resource that offers solutions to all average questions about accounting and monetary reporting requested through accountants, auditors, bankers, legal professionals, monetary analysts, and different preparers and clients of accounting info.

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Example text

The Statement provides that the disclosures are to be provided as supplemental data; thus they need not be audited. The disclosure requirements are described in detail in the Statement, and examples are provided in an appendix to SFAS No. 69. If the supplemental information is not audited, it must be clearly labeled as unaudited. However, auditing interpretations (Au Section 9558) require the financial statement auditor to perform certain limited procedures to these required, unaudited supplementary disclosures.

Regardless of the revenue method chosen, the operator will issue joint interest billing statements for expenses based on the ownership of the property. Depending on the gas-balancing situation, the sales method may present a problem with the matching of revenues and expenses in a period. If a significant imbalance exists at the end of an accounting period, the accountant may be required to analyze the situation and record additional expenses (or reduce expenses depending on whether the property is overproduced or underproduced).

The attacks on the World Trade Center and the Pentagon. The attacks dealt a hard blow to an already declining economy and real estate market. It exposed the vulnerability of the United States to terrorist attacks and made planning for such attacks a central part of real estate management. It was followed by a sharp rise in unemployment and severe weakness in financial markets. It also called into question long time practices of concentrating corporate functions and resources in one location. • Enron.

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