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U.S. Master GAAP Guide (2014)

Authors: Richard H. Gesseck, CPA, Lawrence Gramling, Ph.D., CPA

Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered.

  • First, flowcharts illustrate the decision process and accounting procedures.
  • Then, general discussion of the major provisions provides a context for understanding.
  • Finally, detailed examples show the specific computations and accounting requirements.

This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), it is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of generally accepted accounting principles for nongovernmental entities in the United States of America, this book is the most powerful working guide available to accounting practitioners today.

  • Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
  • Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
  • Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
  • Enables clear understanding of the accounting requirements of the pronouncements.

Chapters:

  1. General principles
  2. Presentation
  3. Assets
  4. Liabilities
  5. Equity
  6. Revenue
  7. Expenses
  8. Broad transactions
  9. Industry

Also contains:

  • Conceptual framework
  • Accounting Standards Updates
  • Exposure Drafts
  • How to cross-reference the Codification and pre-Codification standards
  • Present value factors

1,112 pages

Related Products

GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2013-2014

GAAS Guide, 2014 (with CD-ROM)

Full Article



ap

U.S. Master GAAP Guide (2013)

Helps accountants solve many complex accounting and disclosure problems. Superior technical analysis and practical explanations of accounting principles are provided in this insightful volume. The Guide uses a helpful three-step approach for each topic covered. First, flowcharts illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding; and, finally, detailed examples show the specific computations and accounting requirements.

This one comprehensive volume provides you with new insights into, and practical understanding of, the standards that constitute U.S. GAAP. To reflect the structure of the FASB’s Accounting Standards Codification (ASC), the U.S. Master GAAP Guide is organized into nine chapters that correspond to the areas of the ASC. With its summaries, explanations, and applications of GAAP for nongovernmental entities in the USA, this book is the most powerful working guide available to accounting practitioners today.

  • Topically arranged to follow the FASB's Accounting Standards Codification (ASC).
  • Three-level approach to explanation and analysis, including flowcharts, general discussion, and detailed examples, makes the official pronouncements easy to understand.
  • Serves as a working guide so practitioners can find solutions to complex practice problems quickly.
  • Helps prepare CPA Exam candidates for the GAAP pronouncements portion of the Exam.
  • Enables clear understanding of the accounting requirements of the pronouncements.

Chapters:

  1. General principles
  2. Presentation
  3. Assets
  4. Liabilities
  5. Equity
  6. Revenue
  7. Expenses
  8. Broad transactions
  9. Industry

Also contains:

  • Conceptual framework
  • Accounting Standards Updates
  • Exposure Drafts
  • How to cross-reference the Codification and pre-Codification standards
  • Present value factors

If you would like more details about this product, or would like to order a copy online, please click here.




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Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition

Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members.

BONUS! with your purchase of the new Nathan’s Company 
 Meetings 10th Edition you will receive:

  • FREE eBook in PDF format
  • FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M.   Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them.  Unlimited access to the recorded Webinar is also included and available after December 19th, 2013.

Why choose Nathan’s Company Meetings?

  • This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B.
  • Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations.
  • It contains the most up-to-date Canadian cases as well as representative British and Australian cases
  • Rules are easy-to-read and locate
  • Nathan’s has been cited by the Courts in not-for-profit and business corporation cases

 



What's New, in the 10th Edition?

  • Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporat

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Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World

Last Supplement Updated*: April 2014


Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes.

Its exhaustive contents include:

  • Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems.
  • The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement).
  • A section on the European Patent System, describing the European Patent Convention and its implementing regulations.

View a sample chapter

Information is given, inter alia, with respect to the following:
 
Patents:

  • Kinds of Patents available
  • Duration of protection
  • Who may apply
  • What may be patented
  • Novelty requirements
  • Filing, examination and granting procedure
  • Requirements for filing application
  • Priority
  • Annuities and other fees
  • Working requirements
  • Compulsory licenses
  • Rights of prior use
  • Restoration
  • Infringement
  • Assignment
  • Licenses
  • Marking

 
Trademarks:

  • Duration of protection
  • Legal effect
  • Who may apply
  • What can be registered as a mark
  • What is excluded from registration
  • Filing, examination and registration procedure
  • Requirements for registration
  • Requirements for renewal
  • Assignment
  • Licenses
  • Infringement
  • Fees
  • Service marks
  • Collective marks
  • Certification marks
  • Marking
  • Use requirements
  • Protection of well-known marks
  • Cancellation
  • Invalidation
  • Classification

 Designs:

  • What can be protected
  • Duration and renewal
  • Who may apply
  • Novelty requirements
  • Procedure
  • Requirements for filing application
  • Annuities (if any)

 Features:

  • Truly global covering nearly 200 countries
  • Fast and full access to essential primary

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Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11

With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law.

Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal.

If you would like more details about this product, or would like to order a copy online, please click here.




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Governmental GAAP Practice Manual (2015) (U.S.)

Author: Eric S. Berman, CPA

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. Chapter 18 discusses and develops information related to management's discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity's Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR.

Governmental Funds

  • The General Fund
  • Special Revenue Funds
  • Capital Project Funds
  • Debt Service Funds
  • Permanent Funds
Proprietary Funds
  • Enterprise Funds
  • Internal Service Funds
Fiduciary Funds
  • Pension (and Other Employee Benefits) Trust Funds
  • Private-Purpose Trust Funds
  • Investment Trust Funds and Individual Investment Accounts
  • Agency Funds
The Consolidation and Conversion Process
  • Developing Information for Fund Financial Statements
  • If you would like more details about this product, or would like to order a copy online, please click here.




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Governmental GAAP Practice Manual (2014) (US)

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.

ap

Governmental GAAP Practice Manual (2013) (U.S.)

Demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Chapter 1 provides a detailed analysis of the interrelationship between the modified accrual basis of accounting and the accrual basis of accounting. Included is a comprehensive checklist of transactions and events that typically require a worksheet entry. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the book. For governmental funds, a variety of transactions are illustrated and journalized in Chapters 2 through 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting. In Chapter 14, these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the worksheet methodology for converting the information to the accrual basis.

A similar approach is used for proprietary funds and fiduciary funds.

Chapter 17 uses the information developed in previous chapters to present management's discussion and analysis, notes, and other required supplementary information mandated by the GASB standards.


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Governmental GAAP Guide, 2015 (U.S.)

Eric S. Berman, CPA

Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins as well as releases of the National Council on Governmental Accounting (NCGA) that remain in effect as of the date of publication, including Statements and NCGA Interpretations are restated in plain English and supported by timesaving examples and illustrations. Certain AICPA Audit and Accounting Guide concepts are also discussed. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

I. Basic Governmental Accounting Concepts and Standards

1 Foundation and Overview of Governmental Generally Accepted Accounting Principles
2 Budgetary Accounting and Reporting
3 Basis of Accounting and Measurement Focus
4 Governmental Reporting Entity
5 Terminology and Classification
II. Fund Accounting
6 Governmental Funds
7 Proprietary Funds
8 Fiduciary Funds
III. Specific Accounting and Reporting Issues
9 Deposits, Investments, and Derivative Instruments
10 Capital Assets
11 Other Assets
12 Long-Term Debt
13 Pension, Postemployment, and Other Employee Benefit Liabilities
14 Leases and Service Concession Arrangements
15 Risk Management, Claims, and Judgments
16 Other Liabilities
17 Revenues: Nonexchange and Exchange Transactions
18 Expenses/Expenditures: Nonexchange and Exchange Transactions
19 Special Assessments
IV. Financial Reporting by General-Purpose Governments
20 Comprehensive Annual Financial Report
V. Stand-Alone Financial Reporting by Special-Purpose Governments
21 Public Colleges and Universities
22 Pension and Other Postemployment Benefit Plans
23 Public Entity Risk Pools

6" x 9"     920 pages


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Governmental GAAP Guide, 2014 (U.S.)

Author: Eric S. Berman, CPA

Analyzes all of the accounting principles for financial reporting by state and local governments.

  • GASB Statements,
  • GASB Interpretations,
  • GASB Technical Bulletins,
  • NCGA Statements and Interpretations
  • Pertinent AICPA Statements of Position and Auditing and Accounting Guides.

This material is restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles.

I. Basic Governmental Accounting Concepts and Standards

1. Foundation and Overview of Governmental Generally Accepted Accounting Principles
2. Budgetary Accounting and Reporting
3. Basis of Accounting and Measurement Focus
4. Governmental Reporting Entity
5. Terminology and Classification

II. Fund Accounting

6. Governmental Funds
7. Proprietary Funds
8. Fiduciary Funds

III. Specific Accounting and Reporting Issues

9. Deposits, Investments, and Derivative Instruments
10. Capital Assets
11. Other Assets
12. Long-Term Debt
13. Pension, Postemployment, and Other Employee Benefit Liabilities
14. Leases and Service Concession Arrangements
15. Risk Management, Claims, and Judgments
16. Other Liabilities
17. Revenues: Nonexchange and Exchange Transactions
18. Expenses/Expenditures: Nonexchange and Exchange Transactions
19. Special Assessments

IV. Financial Reporting by General-Purpose Governments

20. Comprehensive Annual Financial Report

V.Stand-Alone Financial Reporting by Special-Purpose Governments

21. Public Colleges and Universities
22. Pension and Other Postemployment Benefit Plans
23. Public Entity Risk Pools

Accounting Resources on the Web
Cross-Reference
Index

920 pages

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Governmental GAAP Guide, 2013 (U.S.)

Analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. In one comprehensive volume, this guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond.

I. Basic Governmental Accounting Concepts and Standards

  1. Foundation and Overview of Governmental Generally Accepted Accounting Principles
  2. Budgetary Accounting and Reporting
  3. Basis of Accounting and Measurement Focus
  4. Governmental Reporting Entity
  5. Terminology and Classification
II. Fund Accounting

      6.     Governmental Funds
      7.     Proprietary Funds
      8.     Fiduciary Funds

III. Specific Accounting and Reporting Issues

      9.     Deposits, Investments, and Derivative Instruments
    10.    Capital Assets
    11.    Other Assets
    12.    Long-Term Debt
    13.    Pension, Postemployment, and Other Employee Benefit Liabilities
    14.    Leases and Service Concession Arrangements
    15.    Risk Management, Claims, and Judgments
    16.    Other Liabilities
    17.    Revenues: Nonexchange and Exchange Transactions
    18.    Expenses/Expenditures: Nonexchange and Exchange Transactions
    19.    Special Assessments

IV. Financial Reporting by General-Purpose Governments
    
    20.    Comprehensive Annual Financial Report

V. Stand-Alone Financial Reporting by Special-Purpose Governments

    21.    Public Colleges and Universities
    22.    Pension and Other Postemployment Benefit Plans
    23.    Public Entity Risk Pools

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GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.)

This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.

This volume contains accounting principles, financial reporting presentation requirements, required and recommended disclosures, and specialized accounting topics. The book includes examples, tables, exhibits, and practice aids that demonstrate how to apply GAAP in practice. In some cases, flowcharts are presented to explain, in clearer terms, the practitioner's decision process in applying a pronouncement. Current footnotes from annual reports provide clear examples of reporting.

The book also comes with a free companion CD-ROM that contains an electronic version of the book.

The 2013 GAAP Handbook covers the following topics:

PART I:       FINANCIAL STATEMENTS
PART II:      MAJOR ACCOUNTING AREAS AND REPORTING
PART III:     FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
PART IV:     GAAP IN SPECIALIZED INDUSTRIES

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GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.)

The GAAP Handbook provides many rules of thumb. Its content includes informative rules, policies, and procedures applicable to CPAs and may be used as a training medium.
    
This practical reference contains all of the important authoritative pronouncements on GAAP with references to ASC codification, and the corresponding references to the original literature, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position as an aid. Securities and Exchange Financial Reporting Releases and EITF Issues are also covered when appropriate.
        
The book also comes with a free companion CD-ROM that contains an electronic version of the book.

PART I: FINANCIAL STATEMENTS

  • Reporting, Presentation, and Disclosures for the Income Statement
  • Revenue Recognition
  • Balance Sheet Reporting and Disclosures: Assets
  • Balance Sheet Presentation and Disclosures: Liabilities
  • Balance Sheet Reporting: Stockholders' Equity
  • Statement of Cash Flows
  • Other Financial Statement Types and Related Items
  • Disclosures
PART II: MAJOR ACCOUNTING AREAS AND REPORTING
  • Accounting Changes and Error Corrections
  • Investments in Equity and Debt Securities
  • Business Combinations
  • Consolidation
  • Leases
  • Pension Plans and Other Postretirement Benefit Plans
  • Income Tax Accounting
PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
  • Foreign Currency Translation and Transactions
  • Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting,  Reporting, and Disclosures
  • International Financial Reporting Standards: An Examination of Accounting Convergence
PART IV: GAAP IN SPECIALIZED INDUSTRIES
  • Accounting in Specialized Industries
9780808038801   7" x 10"   1,800 pages

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Auditor's Risk Management Guide: Inte

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GAAP Guide, 2013 (U.S.)

CCH's 2013 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

This two-volume set's detailed cross-reference table, index, and useful references to the original GAAP literature help you quickly locate the information you need in the way you are most comfortable with. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II.

Chapter 1 ASC 105—Generally Accepted Accounting Principles
Chapter 2 ASC 205—Presentation of Financial Statements
Chapter 3 ASC 210—Balance Sheet
Chapter 4 ASC 215—Statement of Shareholder Equity
Chapter 5 ASC 220—Comprehensive Income
Chapter 6 ASC 225—Income Statement
Chapter 7 ASC 230—Statement of Cash Flows
Chapter 8 ASC 235—Accounting Policies and Standards
Chapter 9 ASC 250—Accounting Changes and Error Corrections
Chapter 10 ASC 255—Changing Prices
Chapter 11 ASC 260—Earnings Per Share
Chapter 12 ASC 270—Interim Reporting
Chapter 13 ASC 272—Limited Liability Entities
Chapter 14 ASC 274—Personal Financial Statements
Chapter 15 ASC 275—Risks and Uncertainties
Chapter 16 ASC 280—Segment Reporting
Chapter 17 ASC 305—Cash and Cash Equivalents
Chapter 18 ASC 310—Receivables
Chapter 19 ASC 320—Investments—Debt and Equity Securities
Chapter 20 ASC 323—Investments—Equity Method & Joint Ventures
Chapter 21 ASC 325—Investments—Other
Chapter 22 ASC 330—Inventory
Chapter 23 ASC 340—Deferred Costs and Other Assets
Chapter 24 ASC 350—Intangibles—Goodwill and Other
Chapter 25 ASC 360—Property, Plant, and Equipment
Chapter 26 ASC 405—Liabilities
Chapter 27 ASC 410—Asset Retirement and Environmental Obligations
Chapter 28 ASC 420—Exit or Disposal Cost Obligations
Chapter 29 ASC 430—Deferred Revenue
Chapter 30 ASC 440—Commitments
Chapter 31 ASC 450—Contingencies
Chapter 32 ASC 460—Guarantees
Chapter 33 ASC 470—Debt
Chapter 34 ASC 480—Distinguishing Liabilities From Equity
Chapter 35 ASC 505—Equity
Chapter 36 ASC 605—Revenue Recognition
Chapter 37 ASC 705—Cost of Sales and Services
Chapter 38 ASC 710—Compensation—General
Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits
Chapter 40 ASC 715—Compensation—Retirement Benefits
Chapter 41 ASC 718—Compensation—Stock Compensation
Chapter 42 ASC 720—Other Expenses
Chapter 43 ASC 730—Research and Development
Chapter 4

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GAAP Guide (2015) Book or CD (U.S.)

Authors:
Jan R. Williams, Ph.D., CPA;
Joseph V. Carcello, Ph.D., CPA, CMA, CIA;
Terry Neal, CPA; and Judith Weiss, CPA

CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions. The GAAP Guide satisfies all AICPA peer review standards and requirements.
    

Chapter 1 ASC 105— Generally Accepted Accounting Principles
Chapter 2 ASC 205— Presentation of Financial Statements
Chapter 3 ASC 210— Balance Sheet
Chapter 4 ASC 215— Statement of Shareholder Equity
Chapter 5 ASC 220— Comprehensive Income
Chapter 6 ASC 225— Income Statement
Chapter 7 ASC 230— Statement of Cash Flows
Chapter 8 ASC 235— Accounting Policies and Standards
Chapter 9 ASC 250— Accounting Changes and Error Corrections
Chapter 10 ASC 255— Changing Prices
Chapter 11 ASC 260— Earnings Per Share
Chapter 12 ASC 270— Interim Reporting
Chapter 13 ASC 272— Limited Liability Entities
Chapter 14 ASC 274— Personal Financial Statements
Chapter 15 ASC 275—If you would like more details about this product, or would like to order a copy online, please click here.




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GAAP Guide (2014) (US)

CCH's 2014 GAAP Guide, Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. 

The GAAP Guide satisfies all AICPA peer review standards and requirements. 
Chapter 1   ASC 105—Generally Accepted Accounting Principles 
Chapter 2   ASC 205—Presentation of Financial Statements 
Chapter 3   ASC 210—Balance Sheet 
Chapter 4   ASC 215—Statement of Shareholder Equity 
Chapter 5   ASC 220—Comprehensive Income 
Chapter 6   ASC 225—Income Statement 
Chapter 7   ASC 230—Statement of Cash Flows 
Chapter 8   ASC 235—Accounting Policies and Standards 
Chapter 9   ASC 250—Accounting Changes and Error Corrections 
Chapter 10   ASC 255—Changing Prices 
Chapter 11   ASC 260—Earnings Per Share 
Chapter 12   ASC 270—Interim Reporting 
Chapter 13   ASC 272—Limited Liability Entities 
Chapter 14   ASC 274—Personal Financial Statements 
Chapter 15   ASC 275—Risks and Uncertainties 
Chapter 16   ASC 280—Segment Reporting 
Chapter 17   ASC 305—Cash and Cash Equivalents 
Chapter 18   ASC 310—Receivables

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GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.)

 Author: George Georgiades, CPA,

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

  • Over 750 examples of realistic sample footnote disclosures to assis in the preparation of financial statements for an audit, a review, or compilation engagement.
  • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
  • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
  • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:

  • Part 1 General Principles (Topic Codes 100s)
  • Part 2 Presentation (Topic Codes 200s)
  • Part 3 Assets (Topic Codes 300s)
  • Part 4 Liabilities (Topic Codes 400s)
  • Part 5 Equity (Topic Codes 500s)
  • Part 6 Revenue (Topic Codes 600s)
  • Part 7 Expenses (Topic Codes 700s)
  • Part 8 Broad Transactions (Topic Codes 800s)
  • Part 9 Other

Each chapter consists of the following parts:

  1. Executive Summary.
  2. Authoritative Accounting Literature.
  3. Disclosure and Key Presentation Requirements.
  4. Examples of Financial Statement Disclosures.

The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

Part I General Principles
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resou

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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.)

George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

  • Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
  • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
  • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
  • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.
All of the sample disclosures are included on the accompanying CD-ROM. Therefore, once you’ve identified the disclosure suited to your specific needs, you can simply select it from the CD-ROM, place it into your financial statements, then modify it as necessary. Also included is a financial statement disclosures checklist (annual and interim) that provides a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. It is designed to assist the user in determining whether the required financial statement disclosures and key presentation matters have been addressed.

This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:
  • Part 1 General Principles (Topic Codes 100s)
  • Part 2 Presentation (Topic Codes 200s)
  • Part 3 Assets (Topic Codes 300s)
  • Part 4 Liabilities (Topic Codes 400s)
  • Part 5 Equity (Topic Codes 500s)
  • Part 6 Revenue (Topic Codes 600s)
  • Part 7 Expenses (Topic Codes 700s)
  • Part 8 Broad Transactions (Topic Codes 800s)
  • Part 9 Other
Current through FASB Accounting Standards Update No. 2014-05, Service Concession Arrangements.

6" x 9"     848 pages


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GAAP Guide (2015) Book or CD (U.S.)
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Accounting Research Manager - ARM
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If you would like more details about this product, or would like to order a copy online, please click here.




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GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013

Author: George Georgiades, CPA

Provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements.

  • Over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.
  • Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.
  • Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual.
  • Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.

All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

Also included is a financial statement disclosures checklist.

  • Part 1 General Principles (Topic Codes 100s)
  • Part 2 Presentation (Topic Codes 200s)
  • Part 3 Assets  (Topic Codes 300s)
  • Part 4 Liabilities (Topic Codes 400s)
  • Part 5 Equity (Topic Codes 500s)
  • Part 6 Revenue (Topic Codes 600s)
  • Part 7 Expenses (Topic Codes 700s)
  • Part 8 Broad Transactions (Topic Codes 800s)
  • Part 9 Other

Each chapter consists of the following parts:

  1. Executive Summary.
  2. Authoritative Accounting Literature.
  3. Disclosure and Key Presentation Requirements.
  4. Examples of Financial Statement Disclosures

 The GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220) — Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05.

CONTENTS:

Part I General Principles  
Part II Presentation
Part III Assets
Part IV Liabilities
Part V Equity
Part VI Revenue
Part VII Expenses
Part VIII Broad Transactions
Part IX Other
Accounting Resources on the Web  
Cross-Reference to Original Pronouncements    
Index  
CD-ROM Instructions  

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CCH/Advocis FPSC-approved Capstone Course, 3rd Edition

(Advocis 239)
CCH/Advocis FPSC-approved Capstone Course – 3rd Edition

The new CCH/Advocis FPSC-approved Capstone Course takes students through a concise summary of the core curriculum requirements, introduces them to new material required for the Financial Planning Examination 2 (FPE2), and then develops and tests their ability to integrate the core material.

  • Concise, easy-to-follow textbook helps students review and integrate the core competencies required by a financial planner
  • Students prepare with integrative case studies and practice in applying core concepts, plus exam writing techniques and practice questions
  • Course materials include the same CCH financial planning software professionals use, allowing students to create complete financial plans – oneSource: The CCH Canadian Financial Planning Library and FP Solutions™

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Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers

Published: November 2012


Canadian Securities Regulatory Requirements Applicable to Non-Resident Broker-Dealers, Advisers and Investment Fund Managers provides foreign securities and investment firms with essential information they need about Canadian securities regulatory licensing requirements.

Written with Canada’s top securities law experts at McCarthy Tétrault LLP, this resource serves as a comprehensive guide to foreign securities and investment firms seeking Canadian clients. In short, anyone who has clients conducting securities business in Canada will require this resource. Foreign investment managers will also require this information to act as an investment fund manager in Canada.

The book covers topics that should be addressed by non-residents before trading securities or providing investment advice to any person or company within Canada.

What's included:

  • Dealer registration
  • Adviser registration
  • Investment fund manager registration
  • Prospectus requirements

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Business Basics for Law Students: Essential Concepts and Applications, Fourth Edition

Published: April 2006


To supply the background law students need to succeed in business-related courses - such as accounting, economics, real estate, tax, business organizations, and finance - try the text known for its effectiveness, edition after edition. Business Basics for Law Students, Fourth Edition explains the mechanics, concepts, and legal context of business topics in exceptionally clear and accessible language.

The book demystifies business principles through:

  • The combined skills of distinguished authors who draw on their teaching and writing experience to build student confidence
  • Straightforward explanations of daunting topics (accounting, financial statements, taxes, mortgages, etc.) tailored to students without a business background
  • Generous use of examples to convey ideas and applications
  • A helpful list of new terms in the appendix, conveniently keyed to the pages where they are used and explained
  • Frequent use of visual aids, such as tax forms, financial quotes as they appear in the newspaper, tables, and graphs
  • An accessible design featuring lists of topics keyed to headings at the beginning of each chapter, key terms and concepts bolded for easy identification, and frequent use of lists to clearly enumerate points and examples

Thoroughly updated to respond to recent developments, the fourth edition features:

  • New material on recent scandals and reforms in the chapters on accounting, forms of organization, trading, and mutual funds
  • The latest information on executive compensation
  • Extensive revisions to the chapters on tax and retirement planning, in light of recent and proposed reforms, especially in connection with Social Security
  • An expanded chapter on insurance that now includes health insurance, auto insurance, and more
  • New material on spinoffs and other divisive reorganization in the chapter on mergers, as well as discussion of taxable and tax-free transactions
  • New coverage of securities regulation, antitrust, intellectual property law, and international business transactions integrated throughout the text

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Antitrust Law: An Analysis of Antitrust Principles and Their Application

The authority of Antitrust Law is second to none. It has been cited more than 50 times by both the Supreme Court and FTC and more than 1,000 times by the federal courts. Most recently it was cited by the Supreme Court in Pacific Bell v LinkLine Communications.

No other source gives you all the law to avoid antitrust liability as you plan marketing strategies, develop pricing policies, structure mergers and prove - or defend against - antitrust injury, monopolization, conspiracy and other allegations. It includes real-world examples and in-depth examination of thousands of cases.

In 2008, the USDOJ Antitrust Division presented Hovenkamp with the prestigious John Sherman Award. This annual award is given for outstanding contributions to the field of antitrust law, the protection of American consumers and the preservation of economic liberty.

The latest release includes Volumes 3, 3A and 3B of the Third Edition, which have been revised and greatly expanded.

Table of Contents:

  • Chapter 1: Objectives of the Antitrust Laws
  • Chapter 2: Domain of the Antitrust Laws: Jurisdiction, Immunities, and Exclusion from Coverage
  • Chapter 3: The System of Remedies: Basic Issues
  • Chapter 4: The Economic Basis for Antitrust Policy
  • Chapter 5: Market Power and Market Definition
  • Chapter 6: Monopolization
  • Chapter 7: Monopolization: Particular Exclusionary Practices
  • Chapter 8: Power and the Power-Conduct Relationship in Monopolization and Attempt
  • Chapter 9: Mergers: Generally and Horizontal
  • Chapter 10: Vertical Mergers
  • Chapter 11: Conglomerate Mergers
  • Chapter 12: Partial Acquisitions and Post-Acquisition Evidence
  • Chapter 13: Interlocking Directors
  • Chapter 14: Conspiracy, Horizontal and Vertical
  • Chapter 15: "Rule of Reason" and "Per Se Rule" - General Issues
  • Chapter 16: Vertical Distribution Restraints Limiting Intrabrand Competition
  • Chapter 17: Tying Arrangements
  • Chapter 18: Exclusive Dealing and Related Practices
  • Chapter 19: Horizontal Agreements: An Introduction
  • Chapter 20: Horizontal Agreements Limiting Participants' Output
  • Chapter 21: Horizontal Agreements Facilitating Development, Production, or Distribution
  • Chapter 22: Horizontal Agreements Excluding Rivals
  • Chapter 23: The Robinson-Patman Act
  • Chapter 24: State Antitrust Law: A Brief Introduction
  • Complete Table of Contents
  • Chapter Table of Cases
  • Index

 

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