Portfolios

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

Bloomberg Tax Management Portfolio 5112-4th, Accounting and Disclosure for Derivatives and Hedging Instruments, examines how an entity accounts for derivatives and hedging activities under authoritative generally accepted accounting principles (GAAP) set out in the Financial Accounting Standards Board's Accounting Standards Codification® (ASC).

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

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.

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

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

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

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

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.

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.