This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS22 Personal Financial StatementsGeorge I. Victor, CPA Giambalvo, Stalzer & Company, CPAsP.C.23 Stock-Based Compensation24 Fair Value MeasurementMark L. Zyla, CPA/ABV, CFA, ASA Acuitas, Inc.25 Valuation of Assets, Liabilities, and NonpublicCompaniesNeil J. Beaton, CPA/ABV/CFF, CFA, ASA Grant ThorntonLLP26 Accounting for Derivatives: A PrimerIra G. Kawaller Kawaller & Co.27 Pension Plans and Other Postretirement and PostemploymentBenefitsJason Flynn, FSA, MAAA Deloitte Consulting LLP Timothy GeddesFSA, MAAA Deloitte Consulting LLP Daniel Thomas, EA, MAAA DeloitteConsulting LLP28 Not-for-Profit OrganizationsRichard F. Larkin, CPA BDO USA, LLP29 Cost-Volume-Revenue Analysis for NonprofitOrganizationsJAE K. SHIM, PhD California State University, Long Beach30 Financial InstitutionsZabihollah Zabi Rezaee, PhD, CPA, CMA, CIA, CGFM, CFE, CSOXPCGRCP, CGOVP The University of Memphis31 Real Estate and ConstructionBenedetto Bongiorno, CPA, CRE Natural Decision SystemsInc32 Federal Government Accounting, Budgeting, and AuditingDavid M. Zavada, CPA, MPA Partner, Kearney & Company33 State and Local Government AccountingCynthia Pon, CPA Macias Gini O'Connell LLP Richard A.Green, CPA Macias Gini O'Connell LLP Caroline H. Walsh, CPAMacias Gini O'Connell LLP34 Oil, Gas, and Other Natural ResourcesBill Godshall, CPA Frazier & Deeter, LLC35 Health Care OrganizationsMartha Garner, CPA PwC LLP36 Regulated UtilitiesDarin W. Kempke, CPA KPMG Partner, Power and Utility AuditSector Leader37 Producers or Distributors of FilmsFrancis E. Scheuerell, Jr., CPA Navigant Consulting38 Estates and TrustsPhilip M. Herr, JD, CPA, PFS AXA Equitable Life InsuranceCompany Elizabeth Lindsay-Ochoa, JD, LLM (Taxation) AXA EquitableLife Insurance Company39 BankruptcyGrant W. Newton, PhD, CPA, CIRA Pepperdine University40 Detecting FraudW. Steve Albrecht Brigham Young University Conan C. AlbrechtBrigham Young University41 Forensic Accounting in Litigation Consulting ServicesInvestigations, and Compliance MattersYogesh Bahl, CPA, MBA Deloitte Financial Advisory Services LLPFrank Hydoski, PhD Deloitte Financial Advisory Services LLP42 Introduction to E-DiscoveryJack Moorman PricewaterhouseCoopers LLP Greg SchafferPricewaterhouseCoopers LLP43 Financial Expert Witness Challenges and Exclusions: Resultsand Trends in Federal and State Cases Since Kumho TireLawrence F. Ranallo, CPA PricewaterhouseCoopers LLP Keith R.Ugone, PhD Analysis Group, Inc.Index