This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
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D.R. Carmichael, PhD, CPA, CFE, (Lumberton, PA) is professor of accounting at Baruch College in the City of New York.? Carmichael held the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients were the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.
Lynford Graham, PhD, CPA, CFE (Short Hills, NJ) is a Certified Public Accountant with more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.
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