gaa Governmental GAAP Practice Manual (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:21:58 GMT 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa Governmental GAAP Guide, 2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 10:46:55 GMT 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa Governmental GAAP Guide, 2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 15:26:12 GMT 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 Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa Governmental GAAP Guide, 2013 (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:17:20 GMT 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 Foundation and Overview of Governmental Generally Accepted Accounting Principles Budgetary Accounting and Reporting Basis of Accounting and Measurement Focus Governmental Reporting Entity 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAS Guide, 2015 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:48:50 GMT Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s (ASB) Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011, SAS-126 (AU-C 570) (The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern), issued in July 2012, and SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards—2013), issued in January 2013. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new “AU-C” section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that are based on equivalent ISAs (AU-C section numbers for clarified SASs with no equivalent ISAs have been assigned new numbers). The GAAS Guide incorporates these new requirements throughout the affected auditing standards and includes coverage of AICPA pronouncements for the following standards: SAS-127 (AU-C 600 and AU-C 900) (Omnibus Statement on Auditing Standards—2013) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) All the exhibit materials in the book appear on the accompanying CD-ROM. All the sample letters, reports, and checklists found in this guide can be printed and customized to meet all your auditing, attestation, compilation, and review engagement neIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAS Guide, 2014 (with CD-ROM) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 15:07:12 GMT Authors: Mark S. Beasley, Ph.D., CPA, and Joseph V. Carcello, Ph.D., CPA, CIA, CMA The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including: Statements on Auditing Standards (SASs) and AU-C Sections, Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. The 2014 Edition includes coverage of the following: SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards. The sample letters, reports, and checklists found in the text are included on a CD-ROM. They can be customized. AU 200: General Principles and Responsibilities AU 300: Risk Assessment and Response to Assessed Risks AU 500: Audit Evidence AU 600: Using the Work of Others AU 700: Audit Conclusions and Reporting If you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAS Guide, 2013 (with CD-ROM) By www.cch.ca Published On :: Fri, 15 Jun 2012 15:31:34 GMT The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. Most importantly, it has been updated to reflect changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board’s Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all AU sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU 200, AU 230, AU 260, AU 705, AU 720, AU 915, and AU 935) (Omnibus Statement on Auditing Standards — 2011), issued in October 2011, SAS-124 (AU 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, and SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication), issued in December 2011. SAS-122 is particularly noteworthy as it represents the culmination of the ASB’s efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board. As such, SAS-122 supersedes most of the existing auditing standards and recodifies the clarified and converged standards in one place (essentially similar to the design of SAS-1 many years ago). In addition, as part of its efforts, the ASB has issued these new standards using a new codification numbering sequence. We adopt this new numbering sequence in this year’s Guide. The 2013 Edition includes coverage of the following: SAS-125 (AU 905) (Alert that Restricts the Use of the Auditor’s Written Communication) SSAE-17 (AT 301) (Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired) SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affectIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Handbook of Policies and Procedures - w/CD-ROM (2013) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 11:10:53 GMT 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Handbook of Policies and Procedures (w/CD-ROM) (2015) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:43:05 GMT 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/Financial Reporting Standards Guide (2015) CCH Accounting for Income Taxes, 2015 Edition (U.S.) Auditor's Risk Management Guide: InteIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Guide, 2013 (U.S.) By www.cch.ca Published On :: Mon, 24 Sep 2012 15:00:34 GMT 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 4If you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Guide (2015) Book or CD (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 14:35:32 GMT 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. Full Article gaa GAAP Guide (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 12:28:18 GMT 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—ReceivablesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article gaa GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:58:39 GMT 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: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. 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 ResouIf you would like more details about this product, or would like to order a copy online, please click here. Full Article gaa GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:28:32 GMT 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/FIf you would like more details about this product, or would like to order a copy online, please click here. Full Article gaa GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013 By www.cch.ca Published On :: Fri, 15 Jun 2012 13:29:01 GMT 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: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. 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 If you would like more details about this product, or would like to order a copy online, please click here. 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gaa GAAP Guide (2014) (US) By www.cch.ca Published On :: Thu, 12 Sep 2013 12:28:18 GMT 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—ReceivablesIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Financial Statement Disclosures Manual, (with CD-ROM), 2013-2014 (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 14:58:39 GMT 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: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. 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 ResouIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2014-2015 (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 09:28:32 GMT 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 Related Products GAAP Guide (2015) Book or CD (U.S.) U.S. Master GAAP Guide (2015) Accounting Research Manager - ARM International Accounting/FIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
gaa GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013 By www.cch.ca Published On :: Fri, 15 Jun 2012 13:29:01 GMT 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: Executive Summary. Authoritative Accounting Literature. Disclosure and Key Presentation Requirements. 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 If you would like more details about this product, or would like to order a copy online, please click here. Full Article