CCHs Accounting Desk Book is a practical, readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony. It also discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. Includes guidelines, illustrations and practical explanations.