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CCH U.S. Tax & Accounting Books October-December 2014

U.S. Taxation – Federal

Softbound Edition Price: $112.00

8733

Hardbound Edition Price$145.00

9099

U.S. Master Tax Guide (2015) The 2015 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them comply with today's complex federal tax laws MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2014 income tax returns, and a special bonus CPE course supplement entitled "Top Federal Tax Issues for 2015," which focuses in on the most significant new tax developments affecting practitioners for the year. - Highlights of New Tax Developments - Tax Rates and Tax Tables - Individuals - Corporations - S Corporations - Partnerships - Trusts and Estates - Exempt Organizations - Income - Exclusions from Income - Business Expenses - Non-Business Expenses - Losses and Bad Debt - Depreciation, Amortization and Depletion - Tax Credits - Minimum Tax - Tax Accounting - Basis for Gain or Loss - Sales, Exchanges and Capital Gains - Installment Sales/Deferred Payment Sales - Securities Transactions - Tax Shelters/At-Risk Rules/Passive Losses - Retirement Plans - Corporate Acquisitions/Reorganizations - Taxation of Foreign Activities/Taxpayers

- Returns and Payment of Tax - Withholding and Estimated Taxes - Examination of Returns - Collection of Tax - Penalties and Interest - Estate, Gift and Generation-Skipping Tax The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code and Regulations and certain other important tax law sources. Soft cover: Nov 17, 2014 9780808038733 5-7/8" x 9" 1,008 p. Hard Cover: Nov 30, 2014 9780808039099 6-1/4" x 9"

Price: $164.00

Book # 9471

INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 31, 2014. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. Dec 31, 2014 9780808039471 7-1/4" x 10" 4,968 pages

Price: $234.00

Book # 9402

Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. Full text reproduction of the official text of the federal income

tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations.

All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs.

Include all regulations issued through November 1, 2014 and will be available for shipping in December, 2014. Dec 16, 2014 9780808039402 6-1/4" x 9-1/8" 14,144 pages

Price: $67.00

Book # 9938

Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) With the publication of this book, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform. This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more. The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections. CHAPTER 1. HEALTH CARE REFORM Timeline and Implementation CHAPTER 2. INDIVIDUALS Individual Health Insurance Mandate Health Insurance Premium Assistance Refundable Credit Itemized Deduction for Medical Expenses Medical Benefits for Children Under Age 27 CHAPTER 3. BUSINESSES Employer Mandate to Provide Health Insurance Small Employer Health Insurance Credit Exchange-Participating Qualified Health Plans Offered

Through Cafeteria Plans Health Flexible Spending Accounts Offered in Cafeteria

Plans Simple Cafeteria Plans Elimination of Deduction for Federal Subsidies for

Certain Retiree Prescription Drug Plans Limitation on Excessive Employee Remuneration Excise Tax on High Cost Employer-Sponsored Health

Coverage Excise Tax on Sales of Medical Devices Fee on Manufacturers and Importers of Prescription

Drugs Additional Requirements for Charitable Hospitals CHAPTER 4. INFORMATION REPORTING REQUIREMENTS Inclusion of Cost of Employer-Sponsored Health

Coverage on W-2 Health Care Coverage Reporting Reporting of Employer Health Insurance Coverage CHAPTER 5. HEALTH CARE EXCHANGES AND OTHER

PROVISIONS GOVERNING HEALTH CARE PLANS Establishment of Health Insurance Exchanges Exchange Requirements—American Health Benefit

Exchanges Small Business Health Options Program (SHOP

Exchange)

Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions

Cost-Sharing Reductions Advance Determinations and Payments Contents of Essential Health Benefits Package Grandfathered Plans in the Individual and Group

Health Markets Market Reforms and Improved Coverage Fee on Health Insurance Providers Fee Imposed on Health Insurance Policies Fee Imposed on Self-Insured Health Plans Medical Loss Ratio Rebates CHAPTER 6. Net Investment Income Tax for Individuals Net Investment Income Tax on Estates and Trusts Net Investment Income Tax: NII Defined Additional Medicare Tax on Wages and Self-

Employment Income Nov 10, 2014 9780808039938 6" x 9" 300 pages

Price: $202.00

Book # 8009

Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Author: Linda M. Johnson, Ph.D., CPA Features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. - Concise presentation that covers all the basic material required

for an introductory tax course. - Organization that clearly focuses student attention on key

concepts and important learning objectives for better overall comprehension.

- Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.

- Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.

- Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.

- End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.

- Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.

To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide

is available to adopting teachers. The CCH Classroom Essentials CD includes:

1) An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop.

2) Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.

3) CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.

Dec 2, 2014 9780808038009 8-1/2" x 11" 848 pages

Price: $479.00

Book # 9143

Federal Income Taxation of Debt Instruments (2015 Supplement) (U.S.) Authors: David C. Garlock, J.D., Principal Author and Editor. Contributing Authors: Matthew S. Blum , Dr. Kyle H. Klein, Richard G. Larkins, and Alan B. Munro This comprehensive treatise contains clear interpretations of the basic rules governing original issue discount and imputed interest and detailed coverage of many specialized topics. In addition to complete coverage of the final OID regulations, the book covers virtually every aspect of the taxation of debt instruments and many related areas. - Basic Concepts - Determining Total Original Issue Discount - Imputed Interest on Debt Issued for Property - Below-Market and Intercompany Loans - Current Inclusion and Deduction of OID - Accounting for Interest - Short-term Obligations - Variable Rate Debt Instruments - Contingent Debt Instruments and Integration - OID: Additional Special Topics - Market Discount - Bond Premium - Sales, Exchanges, Recapitalizations and Redemptions - Debt Modifications - Cancellation of Debt - Coupon Stripping - Information Reporting and Withholding - International Issues Nov 19, 2014 9780808039143 6" x 9" 1,368 pages

Price: $488.00

Book # 9150

Federal Tax Practitioner’s Guide (2015) (U.S.) Author: Susan Flax Posner Federal Tax Practitioner's Guide (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles. This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides: - Eight chapters on figuring the individual tax that clearly explain

all the rules and concepts involved - Six chapters on deductions and exemptions that present the

details in clear language - Five chapters on withholding, AMT and tax accounting that cut

through the complexity for better understanding - Six chapters on taxation of corporations, S corporations,

partnerships, and estates and trusts that plainly explain the rules - Five chapters on returns, payments, foreign income and estate

and gift that crystallize the issues

The new 2015 Edition reflects all recent legislation up to the print date of November, 2014, as well as recent regulations, rulings and case law that impact the many topics covered. Key Tax Return Filing Facts Excise Tax Rates Federal Tax Calendar (if available at time of publication) Figuring the Individual Income Tax 1. Individuals — Filing Status, Personal Exemptions, Standard

Deduction 2. Gross Income — Inclusions 3. Retirement Plans 4. Employee Fringe Benefits 5. Gross Income — Exclusions 6. Gain or Loss — Basis — Recognition 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation 8. Capital Gains and Losses of Individuals

Maximizing Deductions and Credits 9. Personal Deductions 10. Travel and Entertainment Deductions 11. Depreciation 12. Business Deductions 13. Losses and Bad Debts 14. Tax Credits, Estimated Tax for Individuals

Withholding — Payroll Taxes — Minimum Tax — Tax Accounting 15. Income Tax Withholding, Employment and Net Investment

Income Tax 16. Alternative Minimum Tax 17. Inventory 18. Accounting 19. Installment and Deferred Payment Sales

Corporate Tax, S Corporations, Partnerships, Estates & Trusts 20. Corporations — Tax Rates, Income, Deductions, Gains and

Losses 21. S Corporations 22. Corporations — Reorganizations — Stock Redemptions 23. Corporations — Personal Holding Companies, Etc. — Exempt

Organizations 24. Partnerships 25. Estates and Trusts

Returns & Payments — Foreign Income & Taxpayers — Gift & Estate Taxes 26. Returns and Payment of Tax 27. Assessment — Collection — Refunds 28. Foreign Income — Foreign Taxpayers 29. Gift & Estate Taxes 30. Limited Liability Companies and Limited Liability Partnerships

Dec 20, 2014 9780808039150 7-1/2" x 10" 2,376 pages

Price: $585.00

Book # 9549

Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1 Overview of the Markets Part 2 Overview of Selected Market Participants

Part 3: Taxation of Market Participants Part 4 Taxation of Capital Transactions Part 5 Taxation of Ordinary Income Transactions Part 6 Profit Motive, Sham, Business Purpose, and Other

Anti-Abuse Considerations Part 7 Treatment of Gain or Loss on Terminations of

Contract Rights and Obligations Part 8 Taxation of Dividend Income, Interest Income,

Security Loans, and Repurchase Transactions Part 9 Taxation of Stock and Other Equity Securities, Publicly

Traded Partnership Interests, and Publicly Traded Trust Interests

Part 10 Taxation of Debt Securities and Options on Debt Securities

Part 11 Taxation of Asset-Backed Securities Part 12 Taxation of Physical Commodities and Options on

Commodities Part 13 Taxation of Section 1256 Contracts Part 14 Tax Consequences of Holding Offsetting Positions

(Straddles) Part 15 Foreign Currency and International Operations Part 16 Notional Principal Contracts Dec 8, 2014 9780808039549 6" x 9" 1,152 pages

Price: $308.00

Book # 9532

Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013

Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign

Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA:

Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and

What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC

Sections 1471-1474 Nov 10, 2014 9780808039532 7" x 10" 680 pages

Price: $244.00

Book # 9266

Oil and Gas: Federal Income Taxation (2015) (U.S.) Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion

16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table Nov 21, 2014 9780808039266 6" x 9" 688 pages

Price: $397.00

Book # 8948

Revenue Recognition Guide (2015) (U.S.) Author: Scott A. Taub, CPA Revenue is the top line in the income statement and one of the most important figures to both preparers and users of financial statements. It is also one of the most difficult numbers in the financial statements to get right. This book is a comprehensive reference manual covering the key concepts and issues that arise in determining when and how to recognize revenue. It covers the litany of existing authoritative literature related to revenue recognition and clarifies those revenue recognition concepts that are vague. For issues not addressed in the accounting literature, this Guide provides suggested accounting treatments that are consistent with general revenue recognition concepts and principles. - A Brief Survey of Revenue-Related Literature - General Principles - Multiple-Deliverable Revenue Arrangements - Product Deliverables - Service Deliverables - Intellectual Property Deliverables - Miscellaneous Issues - Contract Accounting - Software — A Complete Model - Presentation - Disclosures - Future Expectations Oct 22, 2014 9780808038948 6" x 9" 600 pages

Price: $445.00

Book # 8962

S Corporation Taxation (2015) (U.S.) Author: Robert W. Jamison, CPA, Ph.D. The S corporation is the most popular entity for closely held businesses, but the rules that regulate S corporations and make them a popular choice are complex, confusing and in a state of flux. CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis of S corporation taxation and uses extensive examples to illustrate both simple and complex situations. In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis. Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders. At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual real life situation. Chapter 1. Background and Environment Chapter 2. Eligibility for the S Election Chapter 3. C Corporations Considering the S Election:

Advantages, Disadvantages, and Solutions Chapter 4. Tax Years of S Corporations Chapter 5. Corporate and Shareholder Elections Chapter 6. Income Measurement and Reporting Chapter 7. Distributions of Cash and Property Chapter 8. Corporate - Shareholder Transactions Chapter 9. Shareholder Stock Basis and Debt Basis Chapter 10. Integration of Loss Limits. Chapter 11. Tax on Built-in Gains Chapter 12. Passive Investment Income Chapter 13. Termination of the S Election Chapter 14. Capital Structure of the S Corporation Chapter 15. Stock Redemptions and Complete Liquidations Chapter 16. Purchase and Sale of S Corporations Chapter 17. Tax-Free Reorganizations Chapter 18. Estate Planning for S Corporation Shareholders Chapter 19. Trusts as S Corporation Shareholders Chapter 20. S Corporation Problems: Financial Distress Issues Chapter 21. S Corporations and Related Entities Dec 15, 2014 9780808038962 7" x 10" 1,576 pages

Price: $397.00

Book # 9327

Tax Accounting in Mergers and Acquisitions, 2015 Edition (U.S.) Author: Glenn R. Carrington Gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client: 1. Decide if the transaction should be taxable or nontaxable. 2. Structure the deal for the best results–stock or asset acquisition. 3. Achieve desired business objectives. Chapter 1 Taxable and Tax-Free Acquisitions Chapter 2 Basic Concepts in Deductibility and Capitalization Chapter 3 Accounting for Restructuring Transactions under Code

§§351, 338, 381, 721, and 1001 Chapter 4 Treatment of Contingent Liabilities Chapter 5 Treatment of Transaction Costs Prior to the Final

Capitalization Regulations Chapter 6 Final Capitalization Regulations Chapter 7 Debt Modifications in Connection with Mergers and

Acquisitions Chapter 8 Original Issue Discount (OID) in Mergers and

Acquisitions Chapter 9 Amortization of Intangibles under Code §197 Chapter 10 Limitation on Loss Carrybacks — Corporate Equity

Reduction Transactions Chapter 11 Consolidated Return Tax Accounting Issues Chapter 12 Tax Accounting Issues in Bankruptcies and Work-outs Oct 15, 2014 9780808039327 7" x 10" 1,090 pages

Price: $547.00

Book # 9006

Tax Planning for Troubled Corporations (2015) (U.S.) Authors: Gordon D. Henderson, J.D. and Stuart J. Goldring, J.D. Deals with the problems of financially distressed corporations and their creditors and shareholders from the early warning time when their cash flow becomes insufficient to service their debt, through the problems and opportunities arising from the need to modify their debt, to the later potential need to exchange their debt for equity, and to the ultimate potential consideration of the need to seek the protection of the bankruptcy courts. In the course of its analysis the book discusses recapitalizations, two-company combinations and acquisitions, utilizing tax losses, consolidated return problems, bankruptcy aspects of federal tax procedure, and state and local tax aspects of bankruptcy. - Developing a strategy for a failing company - Bankruptcy versus nonbankruptcy restructuring - Deductions and accrual of interest - Debt modification

- One-company equity-for-debt re-capitalization - Two-company reorganizations involving a failing company - Utilizing tax losses - Special problems of multi-company debtor groups - Liquidating trusts, escrow, and the like - Bankruptcy aspects of federal tax procedure - State and local tax aspects of bankruptcy - Liquidating bankruptcies - Deductibility of expenses during bankruptcy Nov 12, 2014 9780808039006 7" x 10" 1,090 pages

Price: $194.00

Book # 9631

Taxation of the Entertainment Industry, 2014 (U.S.) Author: Schuyler M. Moore Taxation of the Entertainment Industry is an insightful treatise that helps practitioners in entertainment tax planning spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry. Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues: - Know how the law characterizes ownership rights and interests - Choose a business form that provides maximum tax advantage - Determine the best time to report and recognize income - Reduce the tax burden through deductions, depreciation, and the

investment tax credit - Avoid liability for failure to withhold wages - Realize tax deferral and tax savings through foreign production or

distribution - Discover innovative and creative strategies for financing film

production and distribution, and - Pay close attention to the special tax considerations that apply to

talent. Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law. - Overview - Fundamental Characterization Issues - Choice of Entity - Income Recognition, Timing and Characterization - Deductions and Depreciation - Wage Withholding

- Foreign Production and Distribution - U.S. Tax Withholding on Foreign Persons - Financing Using Domestic Tax Shelters - Other Financing Methods - Tax Planning for Talent - California Taxation - The Sports Industry - The Music Industry - Film Financing - Forms

Oct 24, 2014 9780808039631 6" x 9" 456 pages

Price: $449.00

Book # 9365

U.S. Master Bank Tax Guide (2015) Author: Ronald W. Blasi, J.D., LL.M. Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye. - Entities subject to bank tax rules - Accounting for interest, fee and other income - Discount, points and premium - Securities dealers and investors - Nonperforming loans - Modified debt - Foreclosures - Business expenses - Interest expense - Bad-debt deductions - Acquisitions - Business tax credits Valuable appendices provide: - IRS Industry Specialization Program Coordinated Issue Papers - The 13 Federal Judicial Circuits - The 12 Districts of the Federal Reserve System - Audit Technique Guide for Commercial Banking Dec 6, 2014 9780808039365 6" x 9" 944 pages

Price: $129.00

Book # 9020

U.S. Master Depreciation Guide (2015) Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: - Discussion of the historical background of depreciation and

depreciation fundamentals. - Coverage of :

1. Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986;

2. Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981;

3. General rules for pre-1981 property; 4. Asset Depreciation Range (ADR) system which dates back to

1971; - Code Sec. 179 expensing rules; and

5. Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: - Listed property depreciation rules - Depreciation of vehicles subject to "luxury" car caps - Handling vehicle trade-ins, including luxury car caps and

carryover basis - Vehicle depreciation using the standard mileage rate, FAVR

allowances, and other mileage based methods - Like-kind exchanges and involuntary conversions - Rev. Proc. 87-56 class life and depreciation period table

reproduced in full text

- All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances

- How to compute MACRS without using tables - Identifying and depreciating land improvements - MACRS depreciation rules for farm property, including farm asset

classification table - Handling leasehold improvements - What to do if incorrect depreciation is claimed (amended return

and change of accounting method rules) - Distinguishing between a structure that is nonresidential real

property (39-year recovery period) and a structure or land improvement that qualifies for a shorter recovery period

- Cost segregation discussion relating to the separate depreciation over shortened recovery periods of building components that qualify as personal property and land improvements that may be depreciated over 15 years

- Alternative Minimum Tax depreciation rules - Abandonment, retirement, and obsolescence deductions - Rapid amortization provisions - Recovery of software costs - Recovery of web site development costs - Depreciation planning, including choice of method, recapture and

Code Sec. 179 planning issues Additional helpful assistance is provided by Appendices which include final, temporary and proposed regulations relating to ACRS, MACRS, bonus depreciation, Code Sec. 179 expensing elections and CCH-prepared depreciation decimal tables. Dec 20, 2014 9780808039020 6" x 9" 1,040 pages

U.S. Taxation – States

Price: $121.00

Book # 8719

State Tax Handbook (2015) Provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It is a time saving resource for tax professionals by providing a single source of key state tax information instead of having to consult multiple sources. This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses. The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal

payment and return dates, and other important information on major state taxes. At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. The 2015 Edition reflects all state legislative activities affecting corporate and personal income taxes and sales and use taxes through printing in early December 2014 to give practitioners up-to-date state tax information entering tax season. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 will be included. Dec 20, 2014 9780808038719 6" x 9" 696 pages

Price: $121.00 each

CCH's Guidebooks to State Taxes 2015 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2015 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. 6" x 9"

State item Availability ISBN Pages California 8450 Dec 2014 9780808038450 784 Connecticut 8474 Nov 2014 9780808038474 324 Florida 8498 Oct 2014 9780808038498 312 North Carolina

8610 Dec 2014 9780808038610 696

Ohio Taxes 8634 Dec 2014 9780808038634 384 Pennsylvania 8658 Dec 2014 9780808038658 924 Illinois 8511 Nov 2014 9780808038511 408 New Jersey 8573 Dec 2014 9780808038573 312 New York 8597 Dec 2014 9780808038597 624 Massachusetts 8535 Dec 2014 9780808038535 324 Michigan 8559 Dec 2014 9780808038559 440 Texas 8672 Dec 2014 9780808038672 372

Price: $517.00

Book # 8924

Multistate Tax Guide to Pass-Through Entities (2015) Authors: Robert W. Jamison, William N. Kulsrud, Teresa Stephenson An authoritative practice-tested reference tool for accountants, attorneys, corporate tax departments, and other practitioners who need accurate, timely information concerning the operation of multistate or single-state S corporations, partnerships, limited liability companies, and limited liability partnerships in all 50 states. Easy-to-access charts list the specifics of each state's taxing scheme. The authors present current and reliable information for all four entities on: - Tax Rules - Composite Returns - Formation, Reports and Dissolution - Penalties - Appeals Process - Amended Returns - Filing requirements A free link to the online version (PDF) of the Multistate Corporate Tax Course will be included. Nov 17, 2014 9780808038924 8-1/2" x 11" 470 pages

Price: $874.00

Book # 8900

Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Authors: John C. Healy, MST, CPA,, and Michael S. Schadewald, Ph.D., CPA Designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. Chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business. A free link to the PDF of the Multistate Corporate Tax Course 2014 will be included. Volume I: Corporate Income Tax

- Part 1. Introduction - Part 2. Nexus - Part 3. Corporate Taxes and Tax Base - Part 4. Group Filing Options - Part 5. Apportionment - Part 6. Pass-Through Entities - Part 7. Foreign Operations - Part 8. Credits and Incentives

- Part 9. Tax Periods and Methods - Part 10. Payment of Tax - Part 11. Filing Requirements - Part 12. Other Administrative Issues

Volume II: Sales/Use Tax

- Part 1. Nexus - Part 2. Tax Base and Rates - Part 3. Administration - Part 4. Local Taxes

Dec 18, 2014 9780808038900 8-1/2" x 11" 2,200 pages

Price: $423.00

Book # 8986

Sales and Use Tax Answer Book (2015) Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included. Chapter 1 Nature and Purpose of Sales and Use Taxation Chapter 2 Constitutional Rights Chapter 3 Taxable Persons Chapter 4 Taxable Transactions Chapter 5 Interstate and Extraterritorial Transactions Chapter 6 Subjects of Sales and Use Taxes Chapter 7 Amount of Tax Chapter 8 Accounting Methods Chapter 9 Rates of Tax Chapter 10 Returns or Reports Chapter 11 Payment Chapter 12 Refunds and Credits Chapter 13 Organization of State Sales and Use Tax

Administrations Chapter 14 License and Registration Chapter 15 Audits Chapter 16 Assessment and Appeals Process Chapter 17 Collection of Tax by Seller Chapter 18 Collection of Tax by State Chapter 19 Penalties

Chapter 20 Local State Taxes Chapter 21 Sales Tax Reform and the Streamlined Sales Tax Chapter 22 Gross Receipts Tax Nov 24, 2014 9780808038986 7" x 10" 594 pages

Price: $178.00

Book # 9105

U.S. Master Multistate Corporate Tax Guide (2015) An excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons. The U.S. Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state. It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing corporate income tax returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax or that impose a franchise or other tax (such as the Michigan Business Tax) at least partially measured by income. CHARTS–designed to provide quick answers to the most often asked questions regarding state corporate income taxation. STATE BY STATE DISCUSSIONS–offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities A free link to the online version (PDF) of Multistate Corporate Tax Course for CPE 2015 is included. Oct 22, 2014 9780808039105 6-1/4" x 9" 1,600 pages

U.S. Taxation – Estates

Price: $244.00

Book # 9129

Business Succession Planning Answer Book – 2015 (U.S.) Author: Ann Burns Explores the issues that arise when the current owners of a family business wish to retire or otherwise transfer ownership of the business. These issues include ensuring that the owners have enough money to retire on, providing for what will happen to the business – whether there will there be a transfer of ownership or whether the business will dissolve, providing for who will take over the management of the business and how ownership will be transferred. Discussing and resolving these issues within the family can also be complicated and contentious, depending on the family dynamics. Essentially, business succession can be broken down into three main categories: management, ownership and taxes. This publication discusses the distinction between management and ownership, exploring the possibility of transferring the responsibility for managing the business to one child while transferring equal shares of business ownership to all children. Business succession planning also looks at the minimization of taxes upon death. This may involve asset transfer tax strategies, for example freezing the value of the business while transferring the ownership. This publication explains how to accomplish these goals. Chapter 1 Introduction to Business Succession Planning Chapter 2 The Advisor's Role in Business Succession Planning Chapter 3 Non-Tax Aspects of Family Business Succession Chapter 4 Common Goals of Business Owners Chapter 5 Key Features of Buy-Sell Agreements for the Business

Owner Chapter 6 Key Features of an Estate Plan for the Business Owner Chapter 7 Redemptions, Recapitalizations, and Restructuring Chapter 8 Transfers to Outsiders: Selling the Business Chapter 9 Transfers to Insiders: Employees, Management, Other

Shareholders Chapter 10 Transfers to Family Chapter 11 Charitable Strategies and Business Succession

Planning Chapter 12 Valuation in Business Succession Planning Dec 15, 2014 9780808039129 7" x 10" 300 pages

Price: $182.00

Book # 8382

Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.) At the death of the decedent, a separate taxable entity, the decedent's estate, is created. A fiduciary is appointed to take over administration of the decedent's estate. The representative gathers the assets, files the decedent's final income tax return, satisfies tax liabilities, oversees creation and funding of any testamentary trusts, which become separate taxpaying entities. The estate is liable for the tax on the income received during the period of its administration and the fiduciary oversees preparation of all tax forms required including the final income tax return and any estate and gift tax returns that are due. This book provides concise, plain-English coverage of these issues and more. It presents the fundamental rules for preparing a decedent's final income tax return and highlights the income tax rules for the decedent's estate and related trusts. Also covered are the special rules regarding the taxation of grantor trusts and bankruptcy estates. Fiduciary duties, including liability for filing a return and paying any taxes due on behalf of the estate or trust, are also thoroughly discussed. Among the subjects covered in this quick answer reference are: - Decedent's last return - Death of a partnership member - Decedent's stock holdings - Income tax return of estate or trust - Grantor trusts - Beneficiary's tax liability - Bankruptcy estates - Fiduciary duties and liabilities Nov 15, 2014 9780808038382 6" x 9" 240 pages

Price: $324.00

Book # 9174

Fiduciary Accounting Answer Book, 2015 (U.S.) Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting including: - An overview of fiduciary responsibility - How situs impacts a will or trust - The Uniform Principal & Income Act - How to properly allocate income taxes between income and

principal Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal

beneficiaries, with each section of the Act having its own chapter. 1. Overview of Basic Fiduciary Concepts 2. Trust Situs 3. Overview of Fiduciary Accounting 4. Definitions and Fiduciary Duties — UPIA Sections 102 and 103 5. Trustee's Power to Adjust and Judicial Control — UPIA Sections

104 and 105 6. Determining Net Income and Beneficiary Distributions — UPIA

Sections 201 and 202 7. Apportionment at the Beginning and End of an Income Interest —

UPIA Sections 301-303 8. Receipts from Entities, Trusts and Estates — UPIA Sections 401

and 402 9. Business and Other Activities Conducted by the Trustee — UPIA

Section 403 10. Rents, Interest, Insurance and Other Receipts Not Normally

Apportioned — UPIA Section 404-408 11. Deferred Compensation, Annuities and Similar Payments — UPIA

Section 409 12. Liquidating Assets — UPIA Section 410 13. Mineral, Water and Other Natural Resources and Timber — UPIA

Sections 411 and 412 14. Underproductive Property — UPIA Section 413 15. Derivatives, Options and Asset-Backed Securities — UPIA

Sections 414 and 415 16. Allocation of Disbursements During the Administration of a Trust

— UPIA Sections 501 and 502 17. Transfers from Income to Principal — UPIA Sections 503 and 504 18. Income Taxes and Adjustments Between Principal and Income for

Payment of Taxes — UPIA Sections 505 and 506 Oct 24, 2014 9780808039174 7" x 10" 350 pages

Price: $243.00

Book # 8870

Grantor Trust Answer Book, 2015 (U.S.) Author: Steven G. Siegel, J.D., LL.M (Taxation) A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following:

- The grantor trust rules can be found in Code Sections 671 through 679. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.

- Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.

- Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).

- Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.

- Coverage of foreign grantor trusts which is increasingly a topic of planning interest and government concern is included as well.

- The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.

- The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions are also among the issues addressed.

Chapter 1 Overview of Grantor Trusts: Principles and Taxation Chapter 2 Code Section 671 — Trust Income, Deductions and

Credits Attributable to Grantors and Others as Substantial Owners

Chapter 3 Code Section 672 — Grantor Trust Definitions and Rules

Chapter 4 Code Section 673 — Reversionary Interests and the Grantor Trust Rules

Chapter 5 Code Section 674 — Power to Control Beneficial Enjoyment and the Grantor Trust Rules

Chapter 6 Code Section 675 — Administrative Powers and the Grantor Trust Rules

Chapter 7 Code Section 676 — The Power to Revoke a Trust and the Grantor Trust Rules

Chapter 8 Code Section 677 — Income for the Benefit of the Grantor and the Grantor Trust Rules

Chapter 9 Code Section 678 — Person Other than the Grantor Treated as the Substantial Owner of the Trust

Chapter 10 Code Section 679 — Foreign Trusts Having One or More United States Beneficiaries

Chapter 11 The Relationship Between Grantor Trusts and the Gift and Estate Taxes

Chapter 12 Grantor Trusts: Miscellaneous Planning Issues Chapter 13 Grantor Retained Interest Trusts: GRATs, GRUTs and

GRITs Chapter 14 Residences, Personal Residence Trusts, Qualified

Personal Residence Trusts Chapter 15 Intentionally Defective Grantor Trusts Dec 19, 2014 9780808038870 7" x 10" 380 pages

Price: $344.00

Book # 9280

Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate

Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will with Pour-Over Provision Form 7 Will with Outright Dispositions Form 8 Codicil Form 9 Durable Power of Attorney Form 10 Health Care Proxy Form 11 Living Will Form 12 Charitable Remainder Unitrust Form 13 Qualified Personal Residence Trust (QPRT) Form 14 Grantor Retained Annuity Trust (GRAT) Oct 27, 2014 9780808039280 7" x 10" 864 pages

Price: $605.00

Book # 9303

Price on Contemporary Estate Planning (2015) (U.S.) Author: John R. Price Providing theoretical grounding and a practice-oriented approach, Price and Donaldson show how to handle the full range of estate planning problems and techniques, including: - Client counseling - Durable powers of attorney - Living wills - Private annuities - Charitable remainder trusts - Life insurance - Lifetime noncharitable gifts - Closely held business interests - Community and marital property - Retirement plans and IRAs - Post-mortem planning - Professional responsibility Helpful practice tools include numerous real-life examples illustrating application of principles, ready-to-adapt forms, and checklists. Chapter 1 Professional Responsibility and Estate Planning Chapter 2 Basic Transfer Tax Laws and Estate Planning Strategies Chapter 3 Concurrent Ownership and Nontestamentary Transfers Chapter 4 Wills and Related Documents Chapter 5 The Gift and Estate Tax Marital Deductions Chapter 6 Life Insurance Chapter 7 Planning Lifetime Noncharitable Gifts Chapter 8 Gifts to Charitable Organizations Chapter 9 Limiting Estate Size Through Intrafamily Transactions Chapter 10 Trusts Chapter 11 Closely-Held Business Interests Chapter 12 Post-Mortem Planning Chapter 13 Estate and Income Tax Planning for Retirement Plans

and IRAs Dec 15, 2014 9780808039303 7" x 10" 1,620 pages

Price: $365.00

Book # 9341

Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2015 (U.S.) Authors: Jerome Ostrov, Kevin Kaiser, Robert Collins, John Bedosky Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only. Also covered is how the intersecting tax and estate planning issues

affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed. Chapter 1 The Personal Residence Chapter 2 Real Estate Partnerships Chapter 3 Limited Liability Companies Chapter 4 Passive Loss and At-Risk Limitations Chapter 5 Real Estate Investment Trusts Chapter 6 Disposition and Restructuring of "Distressed" and

"Awkwardly Held" Real Estate Chapter 7 Exchanges of Like-Kind Property and Involuntary

Conversions Chapter 8 Construction, Improvement and Leasing of Real

Estate; Associated Deductions, Depreciation, and Credits

Chapter 9 Capital Gains Treatment and Installment Sales Provisions

Chapter 10 Charitable Gifts of Real Estate Chapter 11 Asset Protection Chapter 12 Exempt Organization Ownership of Real Estate Chapter 13 Estate and Gift Planning with Real Estate — General

Principles Chapter 14 Estate Planning with Real Estate — Valuation and

Discounting Issues Chapter 15 International Tax and Estate Planning Dec 15, 2014 9780808039341 7" x 10" 1,200 pages

Price: $134.00

Book # 9044

U.S. Master Estate and Gift Tax Guide (2015) This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules. Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including: - Concise, up-to-date discussions of recent statutory and

regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples.

- CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid.

- Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures.

- Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law.

- Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law.

A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access. Dec 23, 2014 9780808039044 6" x 9" 550 pages

Price: $501.00

Book # 9259

Multistate Guide to Estate Planning (2015) (w/CD) Author: Jeffrey A. Schoenblum Gives the estate planning professional instant access to the estate planning laws of all 50 states and the District of Columbia. In one comprehensive source, the Guide provides state-by-state guidance on how to minimize state taxes to preserve the multistate estate, achieve the desired disposition of property regardless of jurisdiction, resolve commonly encountered state law problems in estate practice, and assure asset protection. Each table is broken into detailed, separate analyses, which consist of a series of detailed questions. The tables are designed for state-by-state comparisons. All information in the charts generally reflects state laws in effect on May 31, 2014. In addition, the book contains a back-of-the book CD with the Advance Directives of all 50 states. - Formal Will Requirements - Proving Foreign Wills - Non-resident Qualification as a Fiduciary - Small Estates Procedure - Will Substitutes - The Rights of a Spouse - Intestate Succession - Asset Protection - Rule Against Perpetuities - Living Will - Status of Children Conceived by Assisted Reproduction

Techniques - Contracts Resulting in State Taxation of an Estate's Income - Income Tax Rates for Trusts & Estates - 14 State Inheritance, Estate, Generation Skipping Transfer, and

Gift Taxes Nov 18, 2014 9780808039259 8-1/2" x 11" 1,248 pages

U.S. Accounting

Price: $299.00

Book # 8306

Accounting Desk Book with CD (2015) (U.S.) Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony. The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction. FINANCIAL REPORTING Chapter 1: Principles of Financial Statements, Disclosure,

Analysis and Interpretation Chapter 2: Revenue and Expenses Chapter 3: Stockholders' Equity Chapter 4: Statement of Cash Flows Chapter 5: Segment Reporting STANDARDS Chapter 6: Actions of the Financial Accounting Standards Board Chapter 7: Consolidation of Variable Interest Entities Chapter 8: Governmental Accounting Chapter 9: Governmental Fund Accounting Chapter 10: Not-for-Profit or Exempt Organizations Chapter 11: International Standards: Accounting Chapter 12: International Standards: Auditing, Ethics, Public

Sector ACCOUNTING PROCEDURES Chapter 13: Cost Accounting Chapter 14: Budgeting for Profit Planning and Budgetary Control Chapter 15: Change in Accounting Methods and Consideration of

Accounting Periods Chapter 16: Auditor Independence and the Audit Committee Chapter 17: Taxpayer Rights NICHE TOPICS Chapter 18: Practice Before the IRS and the Power of Attorney

Chapter 19: Internet Accounting Chapter 20: E-Commerce Chapter 21: Insurance Accounting Chapter 22: Expert Witness Chapter 23: Internal Controls for Small Businesses SEC ACCOUNTING & OVERSIGHT Chapter 24: The Securities and Exchange Commission —

Organization and the Acts Chapter 25: The Securities and Exchange Commission —

Materiality Chapter 26: The Sarbanes-Oxley Act of 2002 Chapter 27: Public Company Accounting Oversight Board INVESTMENTS Chapter 28: Equity Strategies Chapter 29: Advanced Equity Strategies Chapter 30: Debt Securities Chapter 31: Demystifying Funds Chapter 32: Mutual Funds Chapter 33: Reverse Mortgages TAX MATTERS Chapter 34: Recent Tax Changes Chapter 35: Insolvency, Debt Forgiveness and Bankruptcy Chapter 36: Depreciation Chapter 37: Asset Valuation for Tax Purposes Chapter 38: Business Use of a Home Chapter 39: Limited Liability Companies Chapter 40: Independent Contractor or Employees? Chapter 41: Tip Income Chapter 42: The Legal Environment of Accounting — Federal Law

and Cases Impacting Accountants Appendix A: Financial Planning Tables Appendix B: Index to Journal Entries Appendix C: Tax Terminology Appendix D: Investment Vocabulary Appendix E: The Going Concern Company Appendix F: Guidelines for Interim Reporting Appendix G: Reporting Cash Payments of Over $10,000 Appendix H: Goodwill Appendix I: Foreign Currency Translations Appendix J: The FASB Codification Project and International

Convergence Appendix K: Whistleblower Program Dec 27, 2014 9780808038306 6-1/4" x 9-1/4" 1,304 pages

Price: $364.00

Book # 9136

CPA's Guide to Management Letter Comments, with CD-ROM (2015) (U.S.) Author: Bert L. Swain, CPA Developed through 30 years of experience in auditing practice for clients in a broad spectrum of industries, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment examples for numerous situations that that are encountered by real firms working with real clients. Beginning with an example of the actual opening paragraph of a management letter, this compendium continues through all critical areas encountered during an audit and ends with suggested closing paragraphs so that even a first-time management letter preparer can produce a high-quality final product like a well-seasoned auditor. All of the management comment letter text in the book is provided on a free companion CD-ROM in folders that correspond to the chapters in the book where the text appears. - Opening for Letter - Cash - Investments - Accounts Receivable - Inventory - Fixed Assets - Sales, Invoicing, and Revenue - Purchasing and Expenses - Accounts Payable - Payroll - Taxes - Insurance Coverage - Equity - Grants - Organizational/Governance Structure - Administrative Issues - Computer Systems - Annual Audit and Client Cooperation - Miscellaneous (e.g., Accrual Basis of Accounting, Restricted

Funds Review Needed) - SAS-99 and the Sarbanes-Oxley Act of 2002 - Closing for Letter - The Auditor's Communication with Those Charged with

Governance

Oct 3, 2014 9780808039136 6" x 9" 312 pages

Price: $243.00

Book # 7873

Financial Accounting and Reporting (2014) (U.S.) Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds. The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production). Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP). The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology. The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1: The Accounting Information System Chapter 2: The Financial Statements Chapter 3: Accounting Transaction Processing Chapter 4: Measuring Profitability and Financial Position on the

Financial Statements Chapter 5: Cash, Internal Control, and Ethics Chapter 6: Accounts and Notes Receivable Chapter 7: Accounting for the Merchandising Firm Chapter 8: Plant Assets, Intangibles, and Long-Term Investments Chapter 9: Liabilities Chapter 10: Accounting for the Corporation Chapter 11: More About the Income Statement and Statement of

Stockholders’ Equity

Chapter 12: The Statement of Cash Flows Chapter 13: Financial Statement Analysis Chapter 14: Accounting for Global Commerce

Oct 17, 2014 9780808037873 8-1/2" x 11" 592 pages

Price: $496.00

Book # 9198

Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2015) (U.S.) Authors: Rosemarie Sangiuolo, Scott Taub, and Leslie F. Seidman This comprehensive reference includes guidance issued by the Financial Accounting Standards Board, the FASB's Emerging Issues Task Force and Derivatives Implementation Group. It also includes standards issued by the AICPA Accounting Standards Executive Committee, and the audit and accounting guides issued by various committees of the AICPA. This guide covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by non-profit organizations. Over 400 pieces of authoritative literature are referenced in this book. Part I: Financial Assets

1. Cash and Cash Equivalents 2. Investments in Debt and Equity Securities 3. Loans and the Allowance for Credit Losses 4. Servicing of Financial Assets 5. Transfers of Financial Assets 6. Securitizations 7. Calculating Yields on Debt Investments

Part II: Financial Liabilities 8. Debt Financing 9. Securities Lending Arrangements and Other Pledges of

Collateral 10. Convertible Debt and Similar Instruments 11. Extinguishments of Debt

Part III: Derivatives and Hedging Activities 12. Derivatives Accounting 13. Embedded Derivatives 14. Hedge Accounting 15. Disclosures about Derivatives

Part IV: Equity Instruments 16. Issuer's Accounting for Equity Instruments and

Related Contracts Part V: Pervasive Issues

17. Offsetting Assets and Liabilities in the Balance Sheet 18. Fair Value Measurements, Fair Value Disclosures, and

Other Financial Instrument Disclosures 19. The Fair Value Option for Financial Instruments

Oct 10, 2014 9780808039198 6" x 9" 1,000 pages

Price:

Book $444.00

Book # 8788

CD $444.00

Book # 9211

GAAP Guide (2015) Book or CD (U.S.) Authors: Jan R. Williams, Ph.D., CPA; Joseph V. Carcello, Ph.D., CPA, CMA, CIA; Terry Neal, CPA; and Judith Weiss, CPA CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions. The GAAP Guide satisfies all AICPA peer review standards and requirements. Chapter 1 ASC 105— Generally Accepted Accounting Principles Chapter 2 ASC 205— Presentation of Financial Statements Chapter 3 ASC 210— Balance Sheet Chapter 4 ASC 215— Statement of Shareholder Equity Chapter 5 ASC 220— Comprehensive Income Chapter 6 ASC 225— Income Statement Chapter 7 ASC 230— Statement of Cash Flows Chapter 8 ASC 235— Accounting Policies and Standards Chapter 9 ASC 250— Accounting Changes and Error Corrections Chapter 10 ASC 255— Changing Prices Chapter 11 ASC 260— Earnings Per Share Chapter 12 ASC 270— Interim Reporting Chapter 13 ASC 272— Limited Liability Entities Chapter 14 ASC 274— Personal Financial Statements Chapter 15 ASC 275— Risks and Uncertainties Chapter 16 ASC 280— Segment Reporting Chapter 17 ASC 305— Cash and Cash Equivalents Chapter 18 ASC 310— Receivables Chapter 19 ASC 320— Investments—Debt and Equity Securities Chapter 20 ASC 323— Investments—Equity Method and Joint

Ventures Chapter 21 ASC 325— Investments—Other Chapter 22 ASC 330— Inventory Chapter 23 ASC 340— Deferred Costs and Other Assets Chapter 24 ASC 350— Intangibles—Goodwill and Other Chapter 25 ASC 360— Property, Plant, and Equipment Chapter 26 ASC 405— Liabilities Chapter 27 ASC 410— Asset Retirement and Environmental

Obligations Chapter 28 ASC 420— Exit or Disposal Cost Obligations Chapter 29 ASC 430— Deferred Revenue Chapter 30 ASC 440— Commitments Chapter 31 ASC 450— Contingencies Chapter 32 ASC 460— Guarantees Chapter 33 ASC 470— Debt

Chapter 34 ASC 480— Distinguishing Liabilities From Equity Chapter 35 ASC 505— Equity Chapter 36 ASC 605— Revenue Recognition Chapter 37 ASC 705— Cost of Sales and Services Chapter 38 ASC 710— Compensation—General Chapter 39 ASC 712— Compensation—Nonretirement

Postemployment Benefits Chapter 40 ASC 715— Compensation—Retirement Benefits Chapter 41 ASC 718— Compensation—Stock Compensation Chapter 42 ASC 720— Other Expenses Chapter 43 ASC 730— Research and Development Chapter 44 ASC 740— Income Taxes Chapter 45 ASC 805— Business Combinations Chapter 46 ASC 808— Collaborative Arrangements Chapter 47 ASC 810— Consolidation Chapter 48 ASC 815— Derivatives and Hedging Chapter 49 ASC 820— Fair Value Measurement Chapter 50 ASC 825— Financial Instruments Chapter 51 ASC 830— Foreign Currency Matters Chapter 52 ASC 834— Insurance Contracts Chapter 53 ASC 835— Interest Chapter 54 ASC 840— Leases Chapter 55 ASC 845— Nonmonetary Transactions Chapter 56 ASC 850— Related Party Disclosures Chapter 57 ASC 852— Reorganizations Chapter 58 ASC 853— Accounting for Service Concession

Arrangements Chapter 59 ASC 855— Subsequent Events Chapter 60 ASC 860— Transfers and Servicing Appendix A ASC 912— Contractors—Federal Government Appendix B ASC 915— Development Stage Entities Appendix C ASC 92X— Entertainment Appendix D ASC 93X— Extractive Activities Appendix E ASC 94X— Financial Services Appendix F ASC 952— Franchisors Appendix G ASC 954— Health Care Entities Appendix H ASC 958— Not-For-Profit Entities Appendix I ASC 962— Plan Accounting Appendix J ASC 970— Real Estate—General Appendix K ASC 976— Real Estate—Retail Land Appendix L ASC 980— Regulated Operations Appendix M ASC 985— Software

Top Accounting Issues for 2015 Course - 10024493-0002 is included. Book: Nov 24, 2014 9780808038788 6" x 9" 1,800 pages CD: Nov 24, 2014 9780808039211

Price: $272.00

Book # 8801

GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium. This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate. The book also comes with a free companion CD-ROM that contains an electronic version of the book. PART I: FINANCIAL STATEMENTS - Reporting, Presentation, and Disclosures for the Income

Statement - Revenue Recognition - Balance Sheet Reporting and Disclosures: Assets - Balance Sheet Presentation and Disclosures: Liabilities - Balance Sheet Reporting: Stockholders' Equity - Statement of Cash Flows - Other Financial Statement Types and Related Items - Disclosures

PART II: MAJOR ACCOUNTING AREAS AND REPORTING - Accounting Changes and Error Corrections - Investments in Equity and Debt Securities - Business Combinations - Consolidation - Leases - Pension Plans and Other Postretirement Benefit Plans - Income Tax Accounting

PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS - Foreign Currency Translation and Transactions - Derivatives, Repurchase Agreements, and Disclosures of Credit

Risk and Fair Values: Accounting, Reporting, and Disclosures - International Financial Reporting Standards: An Examination

of Accounting Convergence PART IV: GAAP IN SPECIALIZED INDUSTRIES - Accounting in Specialized Industries

Nov 21, 2014 9780808038801 7" x 10" 1,800 pages

Price: $296.00

Book # 8238

GAAS Guide, 2015 (with CD-ROM) (U.S.) Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project. This edition includes coverage of - SAS-122 (essentially all of the AU-C sections) (Clarification and

Recodification), issued in October 2011, - SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720,

AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011,

- SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011,

- SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011,

- SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and

- SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013.

SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards: - SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on

Auditing Standards—2013) - 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)

All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement needs. The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer). - AU-C Preface: Preface to the Codification of Statements on

Auditing Standards: Principles Underlying an Audit Conducted in Accordance with Generally Accepted Auditing Standards

- AU-C 200: General Principles and Responsibilities - AU-C 300: Risk Assessment and Response to Assessed Risks - AU-C 500: Audit Evidence - AU-C 600: Using the Work of Others - AU-C 700: Audit Conclusions and Reporting - AU-C 800: Special Considerations - AU-C 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 Oct 3, 2014 9780808038238 6" x 9" 960 pages

Price: $366.00

Book # 8856

Governmental GAAP Practice Manual (2015) (U.S.) Author: Eric S. Berman, CPA Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the

worksheet methodology for converting the information to the accrual basis. A similar approach is used for proprietary funds and fiduciary funds. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. Governmental Funds - The General Fund - Special Revenue Funds - Capital Project Funds - Debt Service Funds - Permanent Funds

Proprietary Funds - Enterprise Funds - Internal Service Funds

Fiduciary Funds - Pension (and Other Employee Benefits) Trust Funds - Private-Purpose Trust Funds - Investment Trust Funds and Individual Investment Accounts - Agency Funds

The Consolidation and Conversion Process - Developing Information for Fund Financial Statements - Developing Information for Government-Wide Financial

Statements - Component Units The Financial Statements and Related Disclosures - Basic Financial Statements - Notes to the Financial Statements - MD&A and Other Required Supplementary Information - Combining and Individual Fund Financial Statement

Presentations - Statistical Section

Oct 17, 2014 9780808038856 6" x 9" 700 pages

Price: $364.00

Book # 9242

International Accounting/Financial Reporting Standards Guide (2015) Authors: David Alexander, Professor of Accounting & Finance and Simon Archer Organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards

- Accounting Policies, Changes in Accounting Estimates, and Errors

- Borrowing Costs - Business Combinations - Cash Flow Statement - Changing Prices and Hyperinflationary Economies - Consolidated Financial Statements - Construction Contracts - Earnings Per Share - Employee Benefits - The Equity Method - Events After the Balance Sheet Date - Financial Instruments - Foreign Currency Translation - Government Grants and Government Assistance - Impairment of Assets - Income Taxes - Intangible Assets - Interim Financial Reporting - Inventories - Investment Property - Leases - Non-Current Assets Held for Sale and Discontinued

Operations - Property, Plant, and Equipment - Provisions, Contingent Liabilities, and Contingent Assets - Related-Party Disclosures - Revenue - Segment Reporting - Share-Based Payment

Part III: Industry-Specific Standards

- Agriculture - Insurance Contracts - Mineral Resources: Exploration and Evaluation

Nov 24, 2014 9780808039242 6" x 9" 696 pages

Price: $183.00

Book # 9068

U.S. Master GAAP Guide (2015) Authors: Richard H. Gesseck, CPA, and 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; and, 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), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. - Topically arranged to follow the FASB's Accounting Standards

Codification (ASC). - Three-level approach to explanation and analysis, including

flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.

- 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

Nov 7, 2014 9780808039068 6-1/4" x 9" 1,112 pages