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CCH U.S. Tax & Accounting Books July - September 2013

U.S. Taxation – Federal & State

Price: $ 284.00 Book # 4957

Almanac of Business & Industrial Financial Ratios (2014) Author: Dr. Leo Troy The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size. You'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. Comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: ‐ Agriculture, forestry, fishing, and hunting ‐ Mining ‐ Utilities ‐ Construction ‐ Manufacturing ‐ Wholesale trade

‐ Retail trade ‐ Transportation and warehousing ‐ Information ‐ Finance and insurance ‐ Real estate and rental leasing ‐ Professional, scientific and technical services ‐ Management of companies (holding companies) ‐ Administrative and support and waste management and remediation

services ‐ Health care and social assistance ‐ Arts, entertainment and recreation ‐ Accommodation and food services ‐ Other services (including repair and maintenance, automotive repair

and maintenance, personal and laundry services, and religious, grant-making, civic, and professional organizations)

Available: September 2013 8 ½" x 11" 824 pages 9780808034957

Price: $ 382.00 Book # 6484

Estate & Gift Tax Handbook (2013) (U.S.) Author: Susan Flax Posner Provides advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now you can have one place to find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving. The 2013 edition of the Estate & Gift Tax Handbook updates the volume to reflect all legislative, judicial and administrative changes to the wealth transfer tax laws that occurred in the past year. Included in the 2013 Estate & Gift Tax Handbook are important IRS revenue rulings, forms and publications, private letter rulings and IRS treasury regulations and significant developments from the federal courts including the U.S. Tax Court and the U.S. Courts of Appeal around the country. The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2013 Estate & Gift Tax Handbook: - Form 709, United States Gift (and Generation-Skipping Transfer) Tax

Return, for both a husband and a wife - Form 706, United States Estate (and Generation-Skipping Transfer)

Tax Return - Form 1041, United States Income Tax Return for a Trust - Form 1041, United States Income Tax Return for an Estate - Schedule J (Form 1041), Accumulation Distribution for Certain

Complex Trusts

- Form 1040, Decedent's Final Individual Income Tax Return. Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of

2010 Chapter 2: The Federal Gift Tax Chapter 3: Revocable Living Trusts Chapter 4: Life Insurance Chapter 5: Anti-Freeze Valuation Rules Chapter 6: GRITs, GRATs, GRUTs Chapter 7: Qualified Personal Residence Truats (QPRTs) Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers Chapter 9: Tax-Free Gifts Chapter 10: Charitable and Split Interest Transfers Chapter 11: Marital Deduction Chapter 12: Disclaimers — A Powerful Post-Mortem Tax Planning Tool Chapter 13: Family Limited Partnerships (FLPs) Chapter 14: Calculation of the Gift Tax Chapter 15: Gifts by Nonresident Citizens Chapter 16: Transfer Taxes Imposed on Expatriates Chapter 17: The Gift Tax Return — Form 709 Chapter 18: The Federal Estate Tax Chapter 19: Valuation Chapter 20: Estate Tax Deductions Chapter 21: Estate Tax Credits Chapter 22: Computation of Estate Tax Chapter 23: Opinions for Paying the Estate Tax Chapter 24: The Estate Tax Return — Form 706 Chapter 25: Generation-Skipping Transfer Tax Chapter 26: Decedent's Final Income Tax Return Chapter 27: Sample of Decedent's Final Income Tax Return Chapter 28: Income Taxation of Trusts and Estates Chapter 29: Sample Income Tax Returns for Trusts Chapter 30: Sample Income Tax Returns for Estates Appendix A: Glossary of Terms Index

Available: July 2013 Loose-leaf 6" x 9" 1,292 pages 9780808034643

Price: $ 347.00 Book # 6485

Estate & Retirement Planning Answer Book, 2014 Edition (U.S.) Author: William D. Mitchell, J.D. Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, this book includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect

the latest legislation. Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, it brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans. Chapter 1 The Accumulation and Preservation of Wealth Chapter 2 Wills, Revocable Trusts, and Other Alternatives Chapter 3 Overview of Tax Principles Chapter 4 The Marital Deduction Chapter 5 Bypass Trusts Chapter 6 Gifts Chapter 7 Life Insurance Chapter 8 Annuities Chapter 9 Valuation of Business Interests and Other Property Chapter 10 Charitable Contributions Chapter 11 Funding for Liquidity Chapter 12 Using Trusts with Grantor Retained Interests in Estate

Planning Chapter 13 Asset Protection Chapter 14 Benefits and Tax Planning in Marital Settlements Chapter 15 Post-Death Estate Planning Chapter 16 Benefit Plans Chapter 17 Tax-Qualified Retirement Plans Chapter 18 Employee Stock Ownership Plans Chapter 19 Nonquaified Retirement Plans Chapter 20 Personal Investing Chapter 21 Business Transfers Chapter 22 Individual Retirement Accounts and Simplified Employee

Pensions Chapter 23 Tax-Qualified Plan Distributions Chapter 24 Distributions From Nonqualified Plans Chapter 25 Protection of Retirement Income Chapter 26 Incapacity and Other Retirement Issues Chapter 27 Estate Planning for Qualified Retirement Plan Benefits and

IRAs Chapter 28 Estate Planning for Nonqualified Retirement Plans Chapter 29 IRA Distributions Chapter 30 Audits, Administrative Proceedings, and Tax Court

Litigation Chapter 31 Family Limited Partnerships Appendix A Treasury Regulations Section 1.401(a)(9)-9 Life

Expectancy and Distribution Period Tables Appendix B Act/Public Law Number Index

Available: September 2013 7" x 10" 1,300 pages 9780808034988

Price: $ 453.00 Book # 4858

Federal and State Taxation of Limited Liability Companies (2014) (U.S.) Author: David J. Cartano This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference. CONTENTS: 1. Introduction 2. Summary of LLC Laws 3. Advantages and Disadvantages of LLCs 4. Special Issues Regarding S Corporations and LLCs 5. Classification of LLCs 6. Contributions 7. Taxation of LLC Income 8. Allocations 9. Basis and Member's Share of Debt 10. Distributions 11. Reorganizations 12. Terminations 13. Loss Limitations 14. Payments and Benefits to Members 15. Transfer of Membership Interests 16. Self-Employment and Employment Taxes 17. Accounting Methods and Procedures 18. Foreign LLCs 19. Foreign-Owned Domestic LLCs 20. Investment LLCs 21. Estate and Gift Tax Planning 22. Federal and State Filing Requirements 23. State Tax Laws 24. Asset Protection, Charging Orders and Creditors' Rights Available: August 2013 7" x 10" 1,064 pages 9780808034858

Price: $ 82.00 Book # 4650

Federal Income Tax: Code and Regulations— Selected Sections (2013-2014) (U.S.) Author: Martin B. Dickinson Provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business under-graduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: - Shortcut table for computation of corporation income taxes - All Code sections that are indexed for inflation are flagged and cross-

referenced to material providing the CPI-adjusted numbers for 2013 - Many Regulations sections that have not been updated by the

Treasury to reflect later legislation are flagged - Every Code section page carries a footer indicating the specific Code

subsection carried on the page — for example, Sec. 271(e) - Every Regulations section page carries a footer indicating the specific

Regulation subparagraph carried on the page — for example, Reg. Sec. 1.706-1(c)(3)

- Includes CD of entire contents of the book The 2013-2014 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2013 and other significant developments that took place throughout the year. Available: July 2013 7 ½" x 10" 1,776 pages 9780808034650

Price: $ 127.00 Book # 4735

INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.) Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. Reflects all legislation and regulations enacted or adopted on or before June 1, 2013. Includes CD of entire contents of book. Available: July 2013 7 ½ " x 10" 2,448 pages 9780808034735

Price: $ 259.00 Book # 4759

Investment Planning Answer Book, (2013) (U.S.) Author: Jay L. Shein This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals. 1. Investment Planning Essentials 2. Investment Tools and Vehicles 3. Introduction to Portfolio Theory and Asset Allocation 4. Portfolio Strategy and Design 5. Asset Allocation Methodology 6. Risk Adjusted Measures of Return 7. Portfolio Opportunity Distributions 8. Tax Efficient Strategies 9. Alternative Investment Strategies 10. Mutual Funds 11. Behavioral Finance 12. Monte Carlo Simulation 13. Value at Risk (VAR) 14. Total Return Trust 15. Software, Technology, and Materials for Investing 16. Software, Technology, and Materials for Investment Research 17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection

and Due Diligence 18. Absolute Return Versus Relative Return 19. Portfolio Monitoring, Rebalancing and Changing 20. Investment Statistical Concepts and Evaluation Methods Available: July 2013 7" x 10" 504 pages 9780808034759

Price: $ 165.00 Book # 5992

Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.) Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031 Author: Nancy N. Grekin, J.D. Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations.

Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law. Topics covered include: - Types of Exchanges - Essential Elements of a Section 1031 Exchange - The Starker Case and the Evolution of Deferred Exchanges - Deferred Exchanges Under the Regulations - Tax Incidents of an Exchange: Exchange Value, Boot, Basis and

Recapture of Depreciation - Mechanics and Documentation of Exchanges - Multiple Property Exchanges - Exchanges by Entities: Transfers of Exchange Property to and from

Entities - Reverse Exchanges - Build-to-Suit Exchanges - Related Party Exchanges - Personal Property Exchanges - Reporting Code Section 1031 Exchanges

The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include: - Designated Property Exchange Agreement - Buyer-Accommodator Exchange Agreement - Assignment of Relinquished Property Contract - Direct Exchange Agreement - Build to Suit Exchange Agreement with Accommodator

Available: September 2013 7" x 9" 240 pages 9780808035046

Price: $ 219.00 Book # 5823

Master Limited Partnerships 2013 (U.S.) Author: Glenn E. Dance, Partner at Ernst & Young, LLP This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. It discusses the significant tax advantages by virtue of the MLP's status as a pass-through entity. MLPs are highly complex entities with significant administrative burdens which are discussed in detail. Moreover, MLP investors face tax complexities by virtue of the pass-through nature of the entity, This publication also explores the fact that MLPs are not subject to corporate tax or fluctuations in the investors' basis as a result of cash distributions.

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. It simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns. 1 An Introduction to Master Limited Partnerships 2 Comparison of MLPs to Other Types of Business Organizations 3 Application of MLP Qualified Income Test 4 Tax Issues Associated with the Marketability of MLP Interests 5 Tax Issues Associated with the Formation of an MLP 6 Classes of MLP Interests and the Allocation of Taxable Income 7 Tax Allocation Issues Related to Built-In Gain or Loss Property 8 Basis Adjustments Resulting from Transfer of MLP Interest 9 Tax Treatment of Disposition of MLP Units 10 Tax Reporting Issues for MLPs Available: September 2013 7" x 10" 500 pages 9780808036463

Price: $ 341.00 Book # 4773

Multistate Corporate Tax Guide — Mid-Year Edition (2013) Authors: John C. Healy and Michael S. Schadewald Focuses on new and emerging issues in state and local taxation (SALT). This Edition is divided into five parts. ‐ Part I contains a primer on multistate corporate income tax and new

charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.

‐ Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.

‐ Part III is a new chart on Requirements for Displaying Tax on Invoice. ‐ Part IV includes a copy of the Streamlined Sales and Use Tax

Agreement, amended through May 24, 2012. ‐ Part V contains the MTC Model Statutes. ‐ Appendix

State Internet Address Directory State Business Taxation Questionnaire (Abridged)

Available: July 2013 8 ½" x 11" 800 pages 9780808034773

Price: $ 165.00 Book # 4797

Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: - partnership basis adjustments - transfers to partnerships of property with built-in losses - sale of an interest in a partnership with built-in loss property - disproportionate distributions from partnerships with built-in loss

property - expensing and amortization of partnership organizational expenses - partnership treatment of the deduction for domestic production

activities - recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained.

Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of the seller's gain or loss, sales of partnership interest when the partnership holds ordinary income property and the effect of sale of partnership interest on the partnership. The final part covers distributions, including nonliquidating, liquidating, special distribution exceptions, and disproportionate distributions. This section also includes coverage of the death or retirement of a general partner and special rules for service partnerships. CONTENTS: - Tax Definition of Partnership Income - Selection of Taxable Years and Accounting Methods - Partnership Interest Received for Contribution of Property - Receipt of a Partnership Interest in Exchange of Services - Transactions Between a Partner and Partnership - Pre-Trade or Business Expenses - Amount of Partnership Taxable Income - Character and Presentation of Partnership Taxable Income — The

Passthrough Concept - Partners Take into Account the Partnership's Income or Loss - Partner's Share of Partnership Debt - Amount and Character of Seller's Gain or Loss: Basic Rules - Sales of Partnership Interest When the Partnership Holds Ordinary

Income Property - Sale of a Partnership Interest — Effect on the Partnership - Partnership Distributions — The Tax Definition - Partnership Results — Proportionate Nonliquidating Distributions - Partnership Results — Liquidating Distributions - Partnership Results of Distributions to Partners - Disproportionate Distributions — Result to Partner and Partnership

When the Partner's Share of Ordinary Income Assets Is Affected - Service Partnerships — Death or Retirement of a General Partner - Appendix - Case Table - Finding Lists - Index

Available: August 2013 7" x 10" 560 pages 9780808034797

Price: $ 165.00 Book # 4050

Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including - rental/leasing arrangements, - tenant's rent deduction, - landlord's income, - lease acquisition and cancellation, - leasehold improvements, and - investment credit considerations.

The book thoroughly examines the actual operation of real estate, including: - coverage of operating expenses and taxes, - mixed-use residences, - startup expenses and - real estate taxes,

plus guidance on: - additions and improvements, - depreciation, - development and - related issues.

An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. Available: September 2013 6" x 9" 710 pages 9780808035022

Price: $ 165.00 Book # 4919

Practical Guide to U.S. Taxation of International Transactions (9th Edition) Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME - Overview of U.S. Taxation of International Transactions - Tax Jurisdiction - Source of Income Rules

PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS - Foreign Tax Credit - Deemed Paid Foreign Tax Credit - Anti-Deferral Provisions - Foreign Currency Translation and Transactions - Export Benefits - Planning for Foreign Operations - State Taxation of Foreign Operations

PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS - Foreign Persons Investing in the United States - Foreign Persons Doing Business in the United States - Planning for Foreign-Owned U.S. Operations

PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS - Transfer Pricing - Income Tax Treaties - Cross-Border Transfers and Reorganizations - International Tax Practice and Procedure

Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. Available: August 2013 7" x 10" 688 pages 9780808034919

Price: $ 51.00 Book # 4933

Tax Planning Strategies (2013-2014) (U.S.) Completely revised and updated to reflect the numerous new tax planning options, strategies and considerations in light of new tax legislation and other developments in the tax law. - Importance of Tax Planning - Income Subject to Tax - Making Deductions Count - Investment Decisions - Retirement Planning Considerations - Minimizing Estate and Gift Taxes - Family Tax Planning Strategies - Estimated Tax - Business Planning

The guide provides “Examples” that illustrate the application of the tax laws. It also includes "Planning Alerts" and "Tax Tips" which highlight important tax planning advice and information. Chapter 1: Importance of Tax Planning Chapter 2: Income Subject to Tax Chapter 3: Making Your Deductions Count Chapter 4: Investment Decisions Chapter 5: Retirement Savings Chapter 6: Early Retirement and Post-Retirement Strategies Chapter 7: Estate Planning – Minimizing Estate and Gift Taxes Chapter 8: Family Strategies Chapter 9: Education Incentives Chapter 10: Estimated Tax Chapter 11: Business Planning Chapter 12: Tax Strategies for the Self-Employed Appendices

- Tax Planning Checklist - Tax Calendar - Income Tax Rates - Deduction Checklist

Available: August 2013 6" x 9" 196 pages 9780808034933

Accounting

Price: $ 165.00 Book # 5084

Includes copy of

Top Accounting Issues for 2014 CPE Course 4285

U.S. Master GAAP Guide (2014) Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. - First, flowcharts illustrate the decision process and accounting

procedures. - Then, general discussion of the major provisions provides a context

for understanding. - Finally, detailed examples show the specific computations and

accounting requirements. This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today. - Topically arranged to follow the FASB's Accounting Standards

Codification (ASC). - Serves as a working guide so practitioners can find solutions to

complex practice problems quickly. - Helps prepare CPA Exam candidates for the GAAP pronouncements

portion of the Exam. - Enables clear understanding of the accounting requirements of the

pronouncements. Chapters: 1 General principles 2 Presentation 3 Assets 4 Liabilities 5 Equity 6 Revenue 7 Expenses 8 Broad transactions 9 Industry

Also contains: - Conceptual framework - Accounting Standards Updates - Exposure Drafts

- How to cross-reference the Codification and pre-Codification standards

- Present value factors Available: September 2013 6 ¼" x 9" 1,112 pages 9780808035084

Price: $ 209.00 Book # 4872

Bundle 5817 : This book 4872

+ Forensic & Investigative Accounting Casebook

(1st Edition) 5818 Price: $237.00

Forensic and Investigative Accounting (6th Edition) Authors: Professor D. Larry Crumbley, CPA, CFD, Cr.FA,, Lester E. Heitger, CPA,, G. Stevenson Smith This book is a complete and readily teachable text on today's most timely accounting topics. It covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. This book demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants — external, internal, forensic consultants, and corporate accountants — must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 6th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. CONTENTS: PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 — Introduction to Forensic and Investigative Accounting Chapter 2 — Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 — Fraudulent Financial Reporting Chapter 4 — Detecting Fraud in Financial Reporting. Chapter 5 — Employee Fraud: The Misappropriation of Assets. Chapter 6 — Indirect Methods of Reconstructing Income. Chapter 7 — Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 — Litigation Services Provided by Accountants Chapter 9 — Proper Evidence Management.

Chapter 10 — Commercial Damages. Chapter 11 — Litigation Support in Special Situations. Chapter 12 — Computing Economic Damages. PART FOUR: CYBERCRIME Chapter 13 — Computer Forensics: A Brief Introduction. Chapter 14 — Internet Forensic Analysis: Profiling the Cyber Criminal. Chapter 15 — Cybercrime Management: Legal Issues. Chapter 16 — Cybercrime Management: Loss Valuations. PART FIVE: BUSINESS VALUATIONS Chapter 17 — Business Valuation. PART SIX: FORENSIC CAPSTONE ILLUSTRATION Chapter 18 — Forensic Accounting in Action. Available: August 2013 8 ½" x 11" 872 pages 9780808034872

Price: $ 69.00 Book # 5818

Bundle 5817 :

This book 5818 +

Forensic & Investigative Accounting (6th Edition) 4872

Price: $237.00

Forensic and Investigative Accounting Casebook (1st Edition) Author: Professor D. Larry Crumbley, PhD, CPA, CFF, CrFA A collection of Problem-Based Learning cases designed to reinforce principles taught in forensic accounting/auditing courses throughout the United States. Each case: 1. lays out the basic principles and parameters of analysis to be applied

in uncovering and proving fraudulent activity in domestic and/or international operations;

2. provides a fact pattern and supporting documentation that allow students to not only uncover illegal activity, but also to prove such fraud in a court of law under American rules of evidence and courtroom procedure;

3. is designed for students to perform forensic investigation, alone or in teams, with the instructor serving as a facilitator; and

4. includes secondary documents that either corroborate the superficial accounting information initially provided or reveal anomalies and discrepancies pointing to who, what, when, where, how, and why.

Available: August 2013 7 ½" x 10" 350 pages 9780808036449

Price: $ 322.00 Book # 4896

Includes copy of

Top Accounting Issues for 2014 CPE Course #4285

GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.) Author: George Georgiades, CPA, Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. - Over 750 examples of realistic sample footnote disclosures to assist

in the preparation of financial statements for an audit, a review, or a compilation engagement.

- Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.

- Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.

- Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM. This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

‐ Part 1 General Principles (Topic Codes 100s) ‐ Part 2 Presentation (Topic Codes 200s) ‐ Part 3 Assets (Topic Codes 300s) ‐ Part 4 Liabilities (Topic Codes 400s) ‐ Part 5 Equity (Topic Codes 500s) ‐ Part 6 Revenue (Topic Codes 600s) ‐ Part 7 Expenses (Topic Codes 700s) ‐ Part 8 Broad Transactions (Topic Codes 800s) ‐ Part 9 Other

Each chapter consists of the following parts:

1. Executive Summary. 2. Authoritative Accounting Literature. 3. Disclosure and Key Presentation Requirements. 4. Examples of Financial Statement Disclosures.

The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

Part I General Principles Part II Presentation Part III Assets Part IV Liabilities Part V Equity Part VI Revenue Part VII Expenses Part VIII Broad Transactions Part IX Other Accounting Resources on the Web Cross-Reference to Original Pronouncements Index CD-ROM Instructions Available: August 2013 6" x 9" 848 pages 9780808034896

Price: $ 270.00 Book # 4674

GAAS Guide, 2014 (with CD-ROM) (U.S.) Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including: - Statements on Auditing Standards (SASs) and AU-C Sections, - Statements on Standards for Attestation Engagements (SSAEs), - Statements on Standards on Accounting and Review Services

(SSARSs) and their relationship to the PCAOB's standards.

The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. The 2014 Edition includes coverage of the following: ‐ SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s

Written Communication) ‐ SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial

Statements When the Practitioner’s Independence is Impaired) ‐ SSARS-20 (Revised Applicability of Statements on Standards for

Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Throughout the book Risk Assessment Points, Engagement Strategies,

Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards. The sample letters, reports, and checklists found in the text are included on a CD-ROM. They can be customized. ‐ AU 200: General Principles and Responsibilities ‐ AU 300: Risk Assessment and Response to Assessed Risks ‐ AU 500: Audit Evidence ‐ AU 600: Using the Work of Others ‐ AU 700: Audit Conclusions and Reporting ‐ AU 800: Special Considerations ‐ AU 900: Special Considerations in the United States ‐ AT Section: Statements on Standards for Attestation Engagements ‐ AR Section: Statements on Standards for Accounting and Review

Services Available: July 2013 6" x 9" 960 pages 9780808034674

Price: $ 312.00 Book # 5008

Governmental GAAP Guide, 2014 (U.S.) Author: Eric S. Berman, CPA Analyzes all of the accounting principles for financial reporting by state and local governments. - GASB Statements, - GASB Interpretations, - GASB Technical Bulletins, - NCGA Statements and Interpretations - Pertinent AICPA Statements of Position and Auditing and

Accounting Guides. This material is restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles. I. Basic Governmental Accounting Concepts and Standards

1 Foundation and Overview of Governmental Generally Accepted Accounting Principles

2 Budgetary Accounting and Reporting

3 Basis of Accounting and Measurement Focus 4 Governmental Reporting Entity 5 Terminology and Classification

II. Fund Accounting 6 Governmental Funds 7 Proprietary Funds 8 Fiduciary Funds

III. Specific Accounting and Reporting Issues 9 Deposits, Investments, and Derivative Instruments 10 Capital Assets 11 Other Assets 12 Long-Term Debt 13 Pension, Postemployment, and Other Employee Benefit

Liabilities 14 Leases and Service Concession Arrangements 15 Risk Management, Claims, and Judgments 16 Other Liabilities 17 Revenues: Nonexchange and Exchange Transactions 18 Expenses/Expenditures: Nonexchange and Exchange

Transactions 19 Special Assessments

IV. Financial Reporting by General-Purpose Governments 20 Comprehensive Annual Financial Report

V. Stand-Alone Financial Reporting by Special-Purpose Governments 21 Public Colleges and Universities 22 Pension and Other Postemployment Benefit Plans 23 Public Entity Risk Pools

Accounting Resources on the Web Cross-Reference Index Available: September 2013 6" x 9" 920 pages 9780808035008