Accountants’ Handbook, 2008 Supplement, 11th Edition会计师手册 2008年补编 第11版
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作者： Lynford Graham 著
出 版 社：
出版时间： 2008-4-1字数：版次： 1页数： 171印刷时间： 2008/04/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780470135778包装： 平装内容简介
This supplement brings forward two chapters that were scheduled to be included in the published 11th edition. In addition, it introduces a new set of experienced authors for and a revision of the very important chapter on State and Local Government Accounting—Chapter 34.
Chapter 20: Goodwill and Other Intangible Assets includes a comprehensive examination of all current accounting literature bearing on the financial reporting of intangible assets, with a new emphasis on the intellectual property rights that are increasingly the foundation for business operations.
Chapter 34: State and Local Government Accounting is a revision of the 11th edition Chapter. In the last decade there have been significant changes in accounting for State and Local Government entities and this has been a significant period of activity for the Governmental Accounting Standards Board.
Chapter 50: Cost-Volume-Revenue Analysis for Nonprofit Organization. Ideally, breaking even is a potential targeted goal of a nonprofit organization. If you generate a surplus over a number of periods, donors or funding agents may question your need for the funds, and they may be curtailed. On the other hand, operating at a long term deficit, the nonprofit may become insolvent or unable to perform the desired level of services. It is a delicate balancing act. Cost-volume-revenue (CVR) analysis, together with cost behavior information and budgeting, can assist nonprofit managers in performing many useful planning analyses. By studying the relationships of costs, service volume, and revenue, nonprofit management is better able to understand the implications of many planning decisions. The chapter discusses this useful technique.
目录
VOLUME 1 FINANCIAL ACCOUNTING AND GENERAL TOPICS
CHAPTER 20A Goodwill and other intangible assets:an update(new)
VOLUME 2 SPECIAL INDUSTRIES AND SPECIAL TOPICS
CHAPTER 34A State and local government accounting (revised)
CHAPTER 50 Cost-volume-revenue analysis for nonprofit organiations (new)
