US Master Accounting Guide - 2004 Author:John C. Wisdom, James R. Hasselback CCH's U.S. Master Accounting Guide distills key accounting, business, legal and financial information into a convenient, handy and affordable package for the accountant's fingertip reference. Hundreds of updates are reflected across the broad coverage areas in the 2004 Edition including critical tax developments, accounting standards changes, fi... more »nancial developments, and much more affecting every chapter in the book. In the 2004 Edition, the Accounting Journal Entries and Accounting Principles chapters cover new GAAP changes such as SFAS Statement Number 150--Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity and other GAAP developments. As with every edition, the Taxation Chapter was substantially revised to reflect never-ending changes to our tax law--new changes are highlighted upfront covering important changes from the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the Military Family Tax Relief Act of 2003. Government program changes to Medicare, Medicaid and Social Security are reflected. The Human Resources chapters reflect new data and ideas on employee benefits, Internet recruiting, performance appraisals, labor and employment law changes, OSHA, and more. With the Guide, practitioners can beam-in on important details that may be just a little beyond their memory. Once "on location," the professional has access to valuable lists, digests, illustrative tables and charts, calculations, formulas, ratios, examples, and descriptive explanations--all designed to help answer a client question or provide an additional slant or solution to a complex issue. Helpful information is provided on accounting principles (including the latest GAAP pronouncements), business entities, bankruptcy, business valuation, franchising, buying/selling a business, securities, financial analysis, Social Security, taxation (including recent legislative and regulatory developments), and much more.« less