New PDF release: Accountants’ handbook. Special Industries and Special Topics

By D. R. Carmichael, O. Ray Whittington, Lynford Graham

ISBN-10: 0471790397

ISBN-13: 9780471790396

This very popular reference is depended on by means of a substantial a part of the accounting career of their daily paintings. This instruction manual is the 1st position many accountants glance to discover solutions to perform questions. Its finished scope is well known and depended on. it truly is designed as a unmarried reference resource that offers solutions to all moderate questions about accounting and monetary reporting requested through accountants, auditors, bankers, attorneys, monetary analysts, and different preparers and clients of accounting info.

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Extra info for Accountants’ handbook. Special Industries and Special Topics

Sample text

Then additional tests are made related to the buyer’s investment and the seller’s continued involvement. Generally, real estate sales should not be recorded prior to closing. Since an exchange is generally required to recognize profit, a sale must be consummated. A sale is consummated when all the following conditions have been met: • The parties are bound by the terms of a contract. • All consideration has been exchanged. • Any permanent financing for which the seller is responsible has been arranged.

Has a sale occurred? 2. Under what method and when should profit be recognized? The concerns are answered by determining the buyer’s initial and continuing investment and the nature and extent of the seller’s continuing involvement. The guidelines used in determining these criteria are complex and, within certain provisions, arbitrary. Companies dealing with these types of transactions are often faced with the difficult task of analyzing the exact nature of a transaction in order to determine the appropriate accounting approach.

This computation requires a current estimate of economically recoverable mineral reserves at the end of the period. It is often appropriate for different depletion calculations to be made for different types of capitalized development expenditures. For instance, one factor to be considered is whether capitalized costs relate to gaining access to the total economically recoverable ore reserves of the mine or only to specific portions. Usually, estimated quantities of economically recoverable mineral reserves are the basis for computing depletion and amortization under the unit-of-production method.

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Accountants’ handbook. Special Industries and Special Topics by D. R. Carmichael, O. Ray Whittington, Lynford Graham


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