Portfolios

Accounting

In-depth analysis of specific accounting issues and special reports written by outside practitioners provide insight and practical guidance.

Accounting

A Strategic Approach to SEC Investigations (Portfolio 5504)

This Portfolio discusses the essential and fundamental aspects and functions of audit committees, focusing on their working relationship with other corporate governance participants.

Accounting

Accounting and Disclosure for Derivative Instruments (Portfolio 5112)

This Portfolio explains both how to account for derivatives and how to disclose transactions in derivatives.

Accounting

Accounting by Partnerships (Portfolio 5209)

This Portfolio explains the accounting for all phases in the typical life cycle of a non-public partnership entity and discusses incorporation and consolidation of partnerships.

Accounting

Accounting Changes and Error Corrections (Portfolio 5124)

This Portfolio examines the reporting and required disclosures of changes in accounting principles, changes in estimates, changes in a reporting entity, and correction of errors.

Accounting

Accounting Ethics: Sources and General Applications (Portfolio 5508)

This Portfolio discusses the ethical obligations of accountants in the performance of professional services.

Accounting

Accounting for Agricultural Producers (Portfolio 5205)

Accounting for Agricultural Producers explains and analyzes financial accounting guidelines for agricultural operations. A significant number of farm liquidations led to changes owners.

Accounting

Accounting for Contingencies (Portfolio 5165)

This Portfolio examines accounting for contingencies under both U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS).

Accounting

Accounting for Debt Instruments (Liabilities) (Portfolio 5105)

This Portfolio analyzes the accounting and reporting of long-term debt and other debt instruments.

Accounting

Accounting for Income Taxes — FASB ASC 740 (Portfolio 5000)

This Bloomberg Tax Portfolio focuses on the standards established by FASB Statement No. 109 for financial accounting and reporting of income taxes and provides a comprehensive summary of the rules.

Accounting

Accounting for Income Taxes: Fundamental Principles and Special Topics (Portfolio 5001)

This Portfolio analyzes FASB Statement No. 109, Accounting for Income Taxes, and its international counterpart, IASC International Accounting Standards No. 12, Income Taxes, and more.
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