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.

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.


Full Article

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.

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.

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 Product

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

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

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

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 ne

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

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

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 affect

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

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.

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: Inte

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

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

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

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 aa 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—Receivables If you would like more details about this product, or would like to order a copy online, please click here. Full Article aa 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 Resou If you would like more details about this product, or would like to order a copy online, please click here. Full Article aa 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/F If you would like more details about this product, or would like to order a copy online, please click here. Full Article aa 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 aa AAG2018: Advances in Architectural Geometry 2018 / Lars Hesselgren [and 5 others], editors By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2760.A38 2018 Full Article aa G1710: GAPFA / Maarten Van Den Driessche, Aglaia Konrad, Bert Huyghe By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA1168.6.G37 2019 Full Article aa Balkrishna Doshi: architecture for the people / concept, Mateo Kries, Kushnu Panthaki Hoof, Jolanthe Kugler ; editors, Jolanthe Kugler, Khushnu Panthaki Hoof, Meike Wolfschlag ; authors, Samanth Subramanian [and 9 others] ; photographers Iwan Baan [and 3 By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA1510.D722 A4 2019 Full Article aa Speaking of buildings: oral history in architectural research / Janina Gosseye, Naomi Stead, and Deborah van der Plaat, editors By library.mit.edu Published On :: Sun, 22 Mar 2020 06:00:01 EDT Rotch Library - NA2005.S64 2019 Full Article aa Where today meets tomorrow: Eero Saarinen and the General Motors Technical Center / Susan Skarsgard By library.mit.edu Published On :: Sun, 22 Mar 2020 06:00:01 EDT Rotch Library - NA6233.W37 G467 2019 Full Article aa Using nursing research to shape health policy / Patricia A. Grady, PhD, RN, FAAN, Ada Sue Hinshaw, PhD, RN, FAAN, editors By prospero.murdoch.edu.au Published On :: Full Article aa Antimicrobial resistance in bacteria from livestock and companion animals / editors: Stefan Schwarz, Lina Maria Cavaco, Jianzhong Shen, with Frank Møller Aarestrup By prospero.murdoch.edu.au Published On :: Full Article aa Casarett and Doull's toxicology : the basic science of poisons / editor, Curtis D. Klaassen, PhD, DABT, ATS, FAASLD, University Distinguished Professor and Chair (Retired), Department of Pharmacology, Toxicology and Therapeutics, School of Medicine, U By prospero.murdoch.edu.au Published On :: Full Article aa Oxford textbook of palliative nursing / edited by Betty Rolling Ferrell, RNM, PhD, FAAN, FPCN, CHPN, Judith A. Paice, PhD, RN, FAAN By prospero.murdoch.edu.au Published On :: Full Article aa Goldfrank's toxicologic emergencies / [edited by] Lewis S. Nelson, MD, FAACT, FACEP, FACMT, FAAEM, FASAM, Mary Ann Howland, PharmD, DABAT, FAACT, Neal A. Lewin, MD, FACEP, FACMT, FACP, Silas W. Smith, MD, FACEP, FACMT, Lewis R. Goldfrank, MD, FAAEM, F By prospero.murdoch.edu.au Published On :: Full Article aa AAP organises Punjab unit, appoints 13 observers By indianexpress.com Published On :: Sat, 04 Jul 2015 22:10:21 +0000 Full Article DO NOT USE Punjab and Haryana India aa AAI notifies Punjab and Haryana HC on ground handling services at Chandigarh airport By indianexpress.com Published On :: Thu, 10 Sep 2015 05:12:26 +0000 Full Article DO NOT USE Punjab and Haryana India aa Not proud of my celebrity status: AAP MP Bhagwant Mann By indianexpress.com Published On :: Sun, 13 Sep 2015 00:38:52 +0000 Full Article DO NOT USE Punjab and Haryana India aa AAP: No more farmer suicides if voted to power By indianexpress.com Published On :: Sat, 26 Sep 2015 02:34:19 +0000 Full Article DO NOT USE Punjab and Haryana India aa Formula One team Haas opts against appeal over Force India decision By indianexpress.com Published On :: Wed, 28 Nov 2018 09:57:04 +0000 Full Article Motor Sport Sports aa Accept GST amendments, resume Jallikattu: Jayalalithaa to Modi By indianexpress.com Published On :: Tue, 14 Jun 2016 12:45:09 +0000 Full Article India Politics aa BJP refused assent to ‘office of profit’ bill for political motives: AAP By indianexpress.com Published On :: Wed, 15 Jun 2016 11:56:36 +0000 Full Article India Politics aa Chetan Chauhan to head NIFT: AAP asks why not make Chetan Bhagat RBI governor By indianexpress.com Published On :: Sat, 18 Jun 2016 22:52:49 +0000 Full Article India Politics aa Office of Profit case: EC to decide future of 21 AAP MLAs on July 14 By indianexpress.com Published On :: Mon, 27 Jun 2016 08:26:52 +0000 Full Article India Politics aa Maharashtra Congress MLAs threaten to skip Ashok Chavan’s Iftaar party By indianexpress.com Published On :: Mon, 27 Jun 2016 19:44:37 +0000 Full Article India Politics aa Arvind Kejriwal says AAP will win 35 seats in Goa polls By indianexpress.com Published On :: Tue, 28 Jun 2016 09:53:08 +0000 Full Article India Politics aa Arvind Kejriwal: AAP’s Delhi victory will once again repeat in Goa By indianexpress.com Published On :: Tue, 28 Jun 2016 11:09:05 +0000 Full Article India Politics aa Arvind Kejriwal stops short of naming AAP’s CM face for Goa By indianexpress.com Published On :: Tue, 28 Jun 2016 16:13:47 +0000 Full Article India Politics Recent Trending Two Weddings and Two Mini-Moons (SQ/EK F ; XJ/BR J ; AA/UA Domestic F; UA/UO Y) AANA Calls on VA to Immediately Address Staffing Shortages and CRNA Practice Authority Maya Kaimal Naan Chips AAK USA welcomes Chandra Rien, account manager Dr. David Isaacs, DDS, Now Credentialed to Provide Veterans with Effective Sleep Apnea Treatment Marquis Who's Who Honors Saad Bin Arshad, MS, for Expertise in Automotive Engineering MAA Boston: Holiday Party Moody’s reaffirms Australia’s AAA rating S&P confirms Australia’s AAA rating and stable economic outlook Victoria the only Australian state with a stable AAA rating from both S&P and Moody’s Chamber Music Forum: Nikolaas Kende, piano and Jolente De Maeyer, violin (November 14, 2024 7:00pm) Round 1 of FHSAA football playoffs: Orlando area scoreboard updates Film quaalude GitHub - bahaaador/bluetooth-usb-peripheral-relay: Bluetooth to USB HID relay using a Raspberry Pi Zero Androidデバイスとのファイル転送が可能なMacアプリ「Axchange – ADB File Transfer」がリリース。 | AAPL Ch. Subscribe To Our Newsletter