Attorney's Handbook of Accounting, Auditing and Financial Reporting
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing firstname.lastname@example.org; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Using concise, plain-language explanations, this desktop reference helps attorneys decipher financial statements, plan business transactions, structure agreements, and stay on top of the latest accounting, auditing, and reporting rules. Also included are full chapters on accountants' legal liability, accountants' support services to the legal community, reporting for not-for-profit organizations, and partnerships and joint ventures. Numerous practical examples are provided, including sample letters, forms and financial statements.
The Handbook continues to provide the latest information on non-audit accounting and reporting, and the various types of services that accountants can provide to the marketplace, including (i) an introduction to the ''clarification project'' of the Auditing Standards Board of the American Institute of CPAs, a new codification intended to improve the accessing and understanding of generally accepted auditing standards (GAAS); (ii) a comprehensive look at the nonprofit sector of our society, particularly with regard to the impact of the Uniform Prudent Management of Institutional Funds Act (UPMIFA), a model law from which most states have now crafted legislation; (iii) service organization (formerly ''SAS 70'') reports; (iv) non-audit compilations and reviews; and (v) special reports.
Appendix I to the Handbook has the most recent Form 10-K for a major, multinational, publicly held corporation, the Kellogg Company, providing an up-to-date look at the requirements of this comprehensive regulatory document.
eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.
Table of contents
CHAPTER 1: The Environment of Accounting and Financial Reporting
CHAPTER 2: Fundamental Accounting Concepts
CHAPTER 3: The Accounting Process and the Preparation of Financial Statements
CHAPTER 4: The Income Statement
CHAPTER 5: The Balance Sheet
CHAPTER 6: The Statement of Cash Flows
CHAPTER 7: Notes to Financial Statements
CHAPTER 8: Filings With the Securities and Exchange Commission
CHAPTER 9: Accounting and Reporting for Not-for-Profit Organizations
CHAPTER 10: Accounting and Reporting for Partnerships and Joint Ventures
CHAPTER 11: Reports on Controls at Service Organizations
CHAPTER 12: The Auditing Process
CHAPTER 13: Unaudited Financial Statements: Compilations and Reviews
CHAPTER 14: Special-Purpose Reports and Reports on Prospective Financial Statements
CHAPTER 15: [Reserved]
CHAPTER 16: Accountants' Support Services to the Legal Community
APPENDIX I: Excerpts from Form 10-K (including consolidated financial statements) for Kellogg Company
APPENDIX II: Basic Financial Ratios
APPENDIX III: Some of the More Commonly Used Abbreviations Found in This Publication