- ISBN: 9781118115886 | 1118115880
- Cover: Paperback
- Copyright: 5/1/2012
The newly updated fast-reference problem solver The Complete CPA Desk Reference-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fifth Edition to give todays busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures. Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB Incorporates Accounting Standards Codification (ASC) throughout the book Adds new chapters on professional ethics and quality controls for CPA firms Features a new section on International Financial Reporting Standards (IFRS) Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.
Nick Dauber, MS, CPA, is the author of four books and has served as book reviewer for major book publishers and has had articles published in many professional accounting journals. He is Instructor of Auditing and Taxation at Queens College of the City University of New York and has been in professional practice for over twenty-five years.
Jae K. Shim, PHD, CPA, a prolific accounting and finance expert, has over fifty college and professional books to his credit. He is Professor of Accounting and Finance at California State University, Long Beach, and is CEO of Delta Consulting Company, a financial consulting and training firm.
Joel G. Siegel, PHD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. Siegel was a member of the audit staff of Coopers & Lybrand and has consulted many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review. He is Professor of Accounting at Queens College of the City University of New York.
About the Authors xxi
Acknowledgments xxiii
Introduction xxv
PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
CHAPTER 1 Financial Statement Reporting: The Income Statement 3
Income Statement Format 4
Comprehensive Income 4
Extraordinary Items 5
Nonrecurring Items 6
Discontinued Operations 6
Revenue Recognition 8
Realization 9
At the Completion of Production 9
Requirements 9
During Production 9
Cash Basis 12
Recognition of Franchise Fee Revenue by the Franchisor 15
Other Revenue Considerations 18
Multiple Deliverables 18
Software Revenue Recognition 19
Research and Development Costs 20
Advertising Costs 23
Restructuring Charges 23
Other Expense Considerations 23
Earnings per Share 23
Diluted Earnings per Share 26
Antidilutive Securities 29
CHAPTER 2 Financial Statement Reporting: The Balance Sheet 33
Assets 33
Accounts Receivable 34
Inventory 36
Fixed Assets 41
Depreciation 42
Capitalized Interest 44
Nonmonetary Transactions 45
Impairment or Disposal of Long-Lived Assets 46
Involuntary Conversion 48
Asset Retirement Obligations 49
Disclosure 49
Intangibles 49
Financial Assets 54
Insurance 54
Liabilities 57
Bonds Payable 57
Extinguishment of Debt 62
Estimated Liabilities 65
Accounting for Compensated Absences 67
Accounting for Special Termination Benefits to Employees 68
Refinancing of Short-Term Debt to Long-Term Debt 68
Callable Obligations by the Creditor 69
Disclosure of Long-Term Purchase Obligations 70
Exit or Disposal Activities 70
Fair Value Measurements 71
Fair Value Option for Financial Assets and Financial Liabilities 73
Electing the Fair Value Option 74
Events 74
Instrument Application 74
Balance Sheet 75
Statement of Cash Flows 75
Disclosures 75
Eligible Items at Effective Date 76
Available-for-Sale and Held-to-Maturity Securities 77
Stockholders’ Equity 77
Preferred Stock 78
Stock Retirement 79
Appropriation of Retained Earnings (Reserve) 80
Treasury Stock 80
Cost Method 81
Par Value Method 81
Quasi-Reorganization 82
Dividends 84
Stock Split 86
Stock Options 86
Debt Issued with Stock Warrants 87
Fractional Share Warrants 88
Disclosure 89
CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures 91
Statement of Cash Flows 91
Interim Reporting 103
Personal Financial Statements 107
Incorporation of a Business 110
Partnerships 110
Bonus Method 111
Goodwill Method 112
CHAPTER 4 Accounting and Disclosures 113
Hierarchy of GAAP 113
FASB Accounting Standards Codification 113
Accounting Changes 114
Change in Accounting Principle 115
Change in Accounting Estimate 118
Change in Reporting Entity 119
Correction of an Error 120
Prior-Period Adjustments 121
Disclosure of Accounting Policies 122
Development-Stage Companies 123
Troubled Debt Restructuring 124
Debtor 125
Creditor 126
Segmental Reporting 127
Imputing Interest on Notes 133
Accounting for Futures Contracts 135
Oil- and Gas-Producing Companies 138
CHAPTER 5 Key Financial Accounting Areas 139
Consolidations 139
Noncontrolling Interests in Consolidated Financial Statements 142
Business Combinations 143
Investments in Securities 148
Stock Investments 148
Market Value Adjusted 148
Equity Method 152
Leases 156
Lessee 157
Lessor 160
Sales-Leaseback Arrangement 167
Subleases and Similar Transactions 167
Leveraged Leases 168
Pension Plans 170
Defined Contribution Pension Plan 171
Defined Benefit Pension Plan 172
Trustee Reporting for a Defined Benefit Pension Plan 182
Balance Sheet 182
Other Postretirement Benefits 183
Income Tax Accounting 184
Temporary Differences 184
Permanent Differences 185
Financial Statement Presentation 185
Intraperiod Tax Allocation 185
Loss Carrybacks and Carryforwards 185
Deferred Tax Liability versus Deferred Tax Asset 186
Tax Rates 187
Indefinite Reversal 188
Foreign Currency Translation and Transactions 189
Translation Process 192
Balance Sheet 193
Income Statement 193
Translation Adjustments 193
Foreign Currency Transactions 194
Forward Exchange Contracts 197
Hedging 198
Derivative Products 198
Insurance Contracts 200
U.S. GAAP versus IFRS 200
Cash and Cash Equivalents 202
Receivables 202
Inventories 202
Investments 203
Equity-Method Investments 203
Property, Plant, and Equipment 203
Revaluations Involving Depreciable Assets 205
Intangible Assets and Goodwill 206
Contingent Liabilities 207
Defined Benefit Plans 207
Income Tax Deferrals 208
Lease Accounting 209
Equity 209
Revenue Recognition 210
Sale of Goods 210
Bill-and-Hold Transactions 211
Multiple-Element Arrangements 211
Long-Term Construction Contracts 212
Customer Loyalty Programs 212
Discontinued Operations 213
Share-Based Payment 213
Impairment 213
Intangible Impairment 214
Property, Plant, and Equipment Impairment 214
Earnings per Share 214
Subsequent Events 215
PART II ANALYZING FINANCIAL STATEMENTS
CHAPTER 6 Financial Statement Analysis 219
Introduction 219
Industry Comparison 220
Trend Analysis 221
Horizontal and Vertical Analysis 221
Balance Sheet Analysis 222
Assets 222
Cash 223
Accounts Receivable 223
Inventory 224
Investments 226
Fixed Assets 227
Intangibles 229
Deferred Charges 230
Unrecorded Assets 231
Liabilities 232
Evaluation of Liquidity 234
Appraising Corporate Solvency 236
Income Statement Analysis 239
Cash Flow from Operations 239
Discretionary Costs 240
Accounting Policies 242
Degree of Certainty in Accounting Estimates 243
Residual Income 244
Taxable Income 245
Foreign Operations 245
Discontinued Operations 245
Stability of Earnings 246
Operating Leverage 247
Profitability Measures 248
Growth Rate 248
Market Value Measures 248
Bankruptcy Prediction 249
Liquidation Value 251
PART III MANAGERIAL ACCOUNTING APPLICATIONS
CHAPTER 7 Appraising Segmental Performance 255
The What and Why of Responsibility Accounting 255
Cost Center 256
Profit Center 256
Investment Center 256
Cost Center Performance and Standard Costs 258
Materials Variances 259
Labor Variances 261
Variable Overhead Variances 261
Fixed Overhead Variances 264
Mix and Yield Variances 267
Flexible Budgets and Performance Reports 276
Profit Centers and Segmented Reporting 278
Profit Variance Analysis 281
Types of Standards in Profit Variance Analysis 281
Single-Product Firms 282
Multiproduct Firms 282
Managerial Planning and Decision Making 287
Sales Mix Analysis 288
Performance Reports 288
How to Measure the Performance of Investment Centers 288
Rate of Return on Investment 289
Residual Income 291
Residual Income and Economic Value Added 291
Investment Decisions under ROI and RI 292
More on Economic Value Added 293
EVA and Value Creation 295
Corporate Balanced Scorecard 295
How to Price Goods and Services Transferred 296
Alternative Transfer Pricing Schemes 297
Budgeting and Financial Planning 299
Computer-Based Budgeting 302
Case 1 302
Case 2 302
Budgeting Software 305
Budget Maestro 305
Microsoft Business Solutions for Analytics—Forecaster 305
Host Budget 306
SAP BusinessObjects Budgeting and Consolidation 307
Latest Generation of Budgeting and Planning Software 307
CHAPTER 8 Analysis of Projects, Proposals, and Special Situations 309
Cost–Volume–Profit and Breakeven Analysis 309
Contribution Margin 310
Target Income Volume and Margin of Safety 313
Sales Mix Analysis 318
Short-Term, Nonroutine Decisions 320
Theory of Constraints 327
Life-Cycle Costs and Target Costing 327
Activity-Based Costing 331
Cost of Measurement 334
Indirect Measures and the Degree of Correlation 334
Just-in-Time and Total Quality Management 334
Taguchi Method of Quality Control 338
Backflush Costing 339
Environmental Costs and Ecoefficiency 342
Time Value Fundamentals 346
Capital Budgeting 350
Payback Period 352
Accounting (Simple) Rate of Return 353
Net Present Value 354
Internal Rate of Return (or Time-Adjusted Rate of Return) 355
Profitability Index (or Excess Present Value Index) 358
Limited Funds for Capital Spending 360
Effects of Income Tax Factors on Capital Budgeting Decisions 361
MACRS Rule 363
CHAPTER 9 Quantitative Applications and Modeling in Accounting 369
Statistical Analysis and Evaluation 369
Mean 369
Standard Deviation 372
Regression Analysis 374
Method of Least Squares 374
Use of a Spreadsheet Program for Regression 376
Trend Analysis 378
Regression Statistics 380
Quantitative Methods for Accounting 386
Decision Making 387
Decision Making under Certainty 387
Decision Making under Uncertainty 388
Decision Matrix 390
Expected Value of Perfect Information 391
Decision Tree 392
Linear Programming and Shadow Prices 394
Shadow Prices (Opportunity Costs) 397
Goal Programming and Multiple Goals 398
Learning Curve 402
Inventory Planning and Control 404
Economic Order Quantity 405
Reorder Point 408
Safety Stock and Reorder Point 410
Program Evaluation and Review Technique 411
Project Budgeting and Control Using Earned Value Analysis 416
Forecasting Project Parameters Using Earned Value Methodology 420
Schedule Variance (SV) 420
Cost Variance (CV) 420
Schedule Performance Index (SPI) 420
Cost Performance Index (CPI) 420
Estimate at Completion (EAC) 421
PART IV AUDITING, COMPILING, AND REVIEWING FINANCIAL STATEMENTS
CHAPTER 10 Auditing Procedures 425
Risk Assessment Procedures 425
The Entity and Its Environment 426
Internal Control 426
Substantive Procedures 442
Audit Reports 451
Unqualified Opinion 453
Qualified Opinion 455
Disclaimer of Opinion 459
Adverse Opinion 460
CHAPTER 11 Compilation, Review, and Other Reporting Services 463
Compilation of Financial Statements 463
Review of Financial Statements 470
Accountant’s Consideration of Obtaining an Updating Representation Letter from Management 480
Documentation in a Review Engagement 481
Reports on Reviewed Financial Statements 481
Departures from the Applicable Financial Reporting Framework 484
Supplementary Information 484
Emphasis of a Matter 485
Restricting the Use of an Accountant’s Compilation or Review Report 485
Consideration of an Entity’s Ability to Continue as a Going Concern 486
Subsequent Events 486
Subsequent Discovery of Facts Existing at the Date of the Report 487
Change in Engagement from Audit or Review to Compilation 487
Reporting on Prescribed Forms 488
Communication between Successor and Predecessor Accountants 490
Compilation of Specified Elements, Accounts, or Items of a Financial Statement 490
Compilation of Pro Forma Financial Information 494
Communicating to Management and Others in a Compilation or Review Engagement 498
Reports on Prospective Financial Statements 499
Modification and Other Issues 506
Range of Values 506
Departure from AICPA Presentation Guidelines 506
Significant Assumption Does Not Provide Reasonable Basis 506
Scope Limitation 507
Emphasis of a Matter 507
Division of Responsibility 507
Agreed-Upon Procedures 507
Attest Engagements 511
Examination Engagements 512
Review Engagements 514
Engagements to Apply Agreed-Upon Procedures 517
Examination of an Entity’s Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements (SSAE 15) 518
Integration with the Financial Statement Audit 534
Reporting on Controls at a Service Organization 546
Compliance Attestation 555
Management’s Discussion and Analysis 557
Personal Financial Statements Included in Written Personal Financial Plans 557
Reporting on Comparative Statements 559
Same Level of Service 562
Higher Level of Service 563
Guideline 563
Lower Level of Service 563
Special Reports 564
Specific Elements, Accounts, or Items in a Basic Set of Financial Statements 567
Compliance with Contracts or Regulations Relating to Audited Financial Statements 569
Financial Information Included in Prescribed Forms 571
CHAPTER 12 Auditing Standards 573
SAS 1—Codification of Auditing Standards and Procedures 573
SAS 2—Reports on Audited Financial Statements 574
SAS 3—The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control 575
SAS 4—Quality Control Considerations for a Firm of Independent Auditors 575
SAS 5—The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor’s Report 575
SAS 6—Related Party Transactions 575
SAS 7—Communication between Predecessor and Successor Auditor 575
SAS 8—Other Information in Documents Containing Audited Financial Statements 575
SAS 9—The Effect of an Internal Audit Function on the Scope of the Independent Auditor’s Examination 575
SAS 10—Limited Review of Interim Financial Information 575
SAS 11—Using the Work of a Specialist 575
SAS 12—Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments 576
SAS 13—Reports on a Limited Review of Interim Financial Information 578
SAS 14—Special Reports 578
SAS 15—Reports on Comparative Financial Statements 578
SAS 16—The Independent Auditor’s Responsibility for the Detection of Errors or Irregularities 578
SAS 17—Illegal Acts by Clients 578
SAS 18—Unaudited Replacement Cost Information 578
SAS 19—Client Representations 578
SAS 20—Required Communication of Material Weaknesses in Internal Accounting Control 579
SAS 21—Segment Information 579
SAS 22—Planning and Supervision 579
SAS 23—Analytical Review Procedures 579
SAS 24—Review of Interim Financial Information 579
SAS 25—The Relationship of Generally Accepted Auditing Standards to Quality Control Standards 579
SAS 26—Association with Financial Statements 580
SAS 27—Supplementary Information Required by the Financial Accounting Standards Board 580
SAS 28—Supplementary Information on the Effects of Changing Prices 580
SAS 29—Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents 580
SAS 30—Reporting on Internal Accounting Control 581
SAS 31—Evidential Matter 581
SAS 32—Adequacy of Disclosure in Financial Statements 581
SAS 33—Supplementary Oil and Gas Reserve Information 581
SAS 34—The Auditor’s Considerations When a Question Arises about an Entity’s Continued Existence 581
SAS 35—Special Reports: Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement 581
SAS 36—Review of Interim Financial Information 581
SAS 37—Filings under Federal Securities Statutes 582
SAS 38—Letters for Underwriters 582
SAS 39—Audit Sampling 582
SAS 40—Supplementary Mineral Reserve Information 583
SAS 41—Working Papers 583
SAS 42—Reporting on Condensed Financial Statements and Selected Financial Data 583
Condensed Financial Statements 583
Selected Financial Data 584
SAS 43—Omnibus Statement on Auditing Standards 585
SAS 44—Special-Purpose Reports on Internal Accounting Control at Service Organizations 585
SAS 45—Omnibus Statement on Auditing Standards—1983 585
Related Parties 585
SAS 46—Consideration of Omitted Procedures after the Report Date 586
SAS 47—Audit Risk and Materiality in Conducting an Audit 586
SAS 48—The Effects of Computer Processing on the Audit of Financial Statements 586
SAS 49—Letters for Underwriters 587
SAS 50—Reports on the Application of Accounting Principles 587
SAS 51—Reporting on Financial Statements Prepared for Use in Other Countries 589
SAS 52—Omnibus Statement on Auditing Standards—1987 590
SAS 53—The Auditor’s Responsibility to Detect and Report Errors and Irregularities 590
SAS 54—Illegal Acts by Clients 590
SAS 55—Consideration of Internal Control in a Financial Statement Audit 591
SAS 56—Analytical Procedures 591
SAS 57—Auditing Accounting Estimates 591
SAS 58—Reports on Audited Financial Statements 592
SAS 59—The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 592
SAS 60—Communication of Internal Control Related Matters Noted in an Audit 594
SAS 61—Communication with Audit Committees 594
SAS 62—Special Reports 594
SAS 63—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance 594
SAS 64—Omnibus Statement on Auditing Standards 594
SAS 65—The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements 594
SAS 66—Communication of Matters about Interim Financial Information Filed or to Be Filed with Specified Regulatory Agencies 595
SAS 67—The Confirmation Process 595
SAS 68—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance 597
SAS 69—The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles in the Independent Auditor’s Report 597
SAS 70—Service Organizations 597
SAS 71—Interim Financial Information 598
SAS 72—Letters for Underwriters and Certain Other Requesting Parties 598
SAS 73—Using the Work of a Specialist 599
SAS 74—Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance 600
SAS 75—Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement 600
SAS 76—Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties 600
SAS 77—Amendments to Statements on Auditing Standards No. 22, Planning and Supervision; No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern; and No. 62, Special Reports 600
SAS 78—Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS 55 600
SAS 79—Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements 600
SAS 80—Amendment to Statement on Auditing Standards No. 31, Evidential Matter 601
SAS 81—Auditing Investments 601
SAS 82—Consideration of Fraud in a Financial Statement Audit 601
SAS 83—Establishing an Understanding with the Client 601
SAS 84—Communications between Predecessor and Successor Accountants 602
SAS 85—Management Representations 603
SAS 86—Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties 607
SAS 87—Restricting the Use of an Auditor’s Report 607
SAS 88—Service Organizations and Reporting on Consistency 608
SAS 89—Audit Adjustments 608
SAS 90—Audit Committee Communications 608
SAS 91—Federal GAAP Hierarchy 608
SAS 92—Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 609
Existence or Occurrence 610
Completeness 610
Rights and Obligations 611
Valuation 611
Impairment Losses 612
SAS 93—Omnibus Statement on Auditing Standards—2000 614
SAS 94—The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit 614
SAS 95—Generally Accepted Auditing Standards 614
SAS 96—Audit Documentation 614
SAS 97—Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles 614
SAS 98—Omnibus Statement on Auditing Standards—2002 614
SAS 99—Consideration of Fraud in a Financial Statement Audit 615
SAS 100—Interim Financial Information 623
SAS 101—Auditing Fair Value Measurements and Disclosures 623
SAS 102—Defining Professional Requirements in Statements on Auditing Standards 625
SAS 103—Audit Documentation 625
SAS 104—Amendment to SAS 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”) 629
SAS 105—Amendment to SAS 95—Generally Accepted Auditing Standards 629
SAS 106—Audit Evidence 630
SAS 107—Audit Risk and Materiality in Conducting an Audit 632
SAS 108—Planning and Supervision 634
SAS 109—Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 636
SAS 110—Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 637
SAS 111—Amendment to Statement on Auditing Standards No. 39, Audit Sampling 640
SAS 112—Communication of Internal Control–Related Matters Identified in an Audit 641
SAS 113—Omnibus 2006 641
SAS 114—The Auditor’s Communication with Those Charged with Governance 641
SAS 115—Communicating Internal Control Related Matters Identified in an Audit 642
SAS 116—Interim Financial Information 647
SAS 117—Compliance Audits 648
SAS 118—Other Information in Documents Containing Audited Financial Statements 648
SAS 119—Supplementary Information in Relation to the Financial Statements as a Whole 650
SAS 120—Required Supplementary Information 654
SAS 121—Revised Applicability of Statement on Auditing
Standards No. 100, Interim Financial Information 655
AS 1—References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board 656
AS 2—An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements 656
AS 3—Audit Documentation 656
AS 4—Reporting on Whether a Previously Reported Material Weakness Continues to Exist 657
AS 5—An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 662
Definitions 664
AS 6—Evaluating Consistency of Financial Statements 670
AS 7—Engagement Quality Review 671
AS 8—Audit Risk 672
AS 9—Audit Planning 673
AS 10—Supervision of the Audit Engagement 674
AS 11—Consideration of Materiality in Planning and Performing an Audit 675
AS 12—Identifying and Assessing Risks of Material Misstatements 677
AS 13—The Auditor’s Responses to the Risks of Material Misstatement 680
AS 14—Evaluating Audit Results 681
AS 15—Audit Evidence 682
CHAPTER 13 Sarbanes-Oxley Act of 2002 685
Auditor Independence 685
Partner Rotation 686
Public Company Accounting Oversight Board 686
PART V TAXATION
CHAPTER 14 Tax Research 691
Sources of Tax Law 691
The Court System 692
PART VI OTHER PROFESSIONAL STANDARDS
CHAPTER 15 Consulting Services 697
CHAPTER 16 Quality Control 699
CHAPTER 17 Code of Professional Conduct 703
Rule 101—Independence 703
Rule 102—Integrity and Objectivity 705
Rule 201—General Standards 705
Rule 202—Compliance with Standards 705
Rule 203—Accounting Principles 706
Rule 301—Confidential Client Information 706
Rule 302—Contingent Fees 706
Rule 501—Acts Discreditable 707
Rule 502—Advertising and Other Forms of Solicitations 707
Rule 503—Commissions and Referral Fees 707
Rule 505—Form of Organization and Name 707
Index 709
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