GAAP Guide Level A 2009

Front Cover
CCH, 2008 - Business & Economics - 1400 pages
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GAAP Guide Level A analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. In clear language, each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.
 

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This is a comprehensive review of GAAP with detailed examples of financial statements and journal entries. This has helped me more than once in my work as an accountant. What a great reference!

Contents

CONTENTS
1-2
Accounting Changes 1
1-6
Accounting Policies and Standards 2 01
2-2
Related Chapter in 2009 GAAP Guide Level A 2 05
2-5
Balance Sheet Classification and Related Display Issues 3 01
3-3
Cash Surrender Value of Life Insurance 3 11
3-11
Offsetting Assets and LiabilitiesGeneral 3 17
3-17
Disclosure Standards 3
3-25
01
9-309
Investments in Debt and Equity Securities 28 01
9-332
01
9-353
Minimum Lease Payments 29 13
9-362
The GAAP hierarchy for nongovernmental
9-411
LongTerm Construction Contracts 30 01
9-412
LongTerm Obligations 31 01
9-420
Nonmonetary Transactions 32 01
9-428

Business Combinations 4 01
4-4
05
4-5
Important Notice for 2009 4 24
4-24
Measurement Period 4
4-33
Cash Flow Statement 5 01
5-5
Content and Form of Statement of Cash Flows 5 09
5-9
Related Chapter in 2009 GAAP Guide Level A 5 21
5-21
Computer Software 6 01
6-6
Accounting and Reporting on Subsidiaries 7 06
7-6
Consolidated Financial Statements 7 01
7-7
Variable Interest Entities 7 18
7-20
Contingencies Risks and Uncertainties 8 01
8-8
Convertible Debt and Debt with Warrants 9 01
9-9
Depreciable Assets and Depreciation 11 01
9-19
Development Stage Enterprises 12 01
9-46
Earnings per Share 13 01
9-53
Equity Method 14 01
9-78
Extinguishment of Debt 15 01
9-90
Fair Value 16 01
9-97
Financial Instruments 17 01
9-111
Property Taxes 36 01
9-130
Foreign Operations and Exchange 18 01
9-169
Translation Objectives 18 04
9-170
Translation of Foreign OperationsHighly Inflationary
9-176
Realization of Separate Component of Stockholders Equity 18 18
9-184
Beginning Balance of the Separate Component
9-191
Government Contracts 19 01
9-194
ARB43 Chapter 1A Receivables from Officers Employees
9-195
Impairment of LongLived Assets 20 01
9-200
Income Taxes 21 01
9-215
APB10 Omnibus Opinion1966
9-231
Installment Sales 22 01
9-256
Intangible Assets 23 01
9-263
Interest Costs Capitalized 24 01
9-278
Interest on Receivables and Payables 25 01
9-292
Interim Financial Reporting 26 01
9-300
Accounting policies are important considerations in understanding
9-303
Pension Plans 33 01
9-440
Postemployment and Postretirement Benefits Other
9-495
Product Financing Arrangements 35 01
9-550
Real Estate Transactions 37 01
9-560
Related Party Disclosures 38 01
9-606
Results of Operations 40 01
9-621
Revenue Recognition 41 01
9-646
Segment Reporting 42 01
9-662
StockBased Payments 43 01
9-679
Noncompensatory Plans 43 05
9-681
Illustration of Application of BlackScholesMerton
9-690
Stockholders Equity 44 01
9-718
Disclosure of Information about Stockholders Equity 44 05
9-721
Accounting for Stock Dividends and Stock Splits 44 15
9-731
Related Chapters in 2009 GAAP Guide Level A 44 21
9-737
Transfer and Servicing of Financial Assets 45 01
9-741
Troubled Debt Restructuring 46 01
9-760
Banking and Thrift Institutions 47 01
9-776
01
9-790
01
9-808
Mortgage Banking 50 01
9-870
Loan and Commitment Fees 50 08
9-876
Related Chapters in 2009 GAAP Guide Levels B C and D 50 18
9-886
NotforProfit Organizations 51 01
9-888
Contributions Received and Made 51 11
9-897
Accounting for Transfers of Assets 51 20
9-906
Related Chapters in 2009 GAAP Guide Level A 51 26
9-912
Oil and Gas 52 01
9-915
Mineral Conveyances and Related Transactions 52 18
9-930
28
9-940
Related Chapters in 2009 GAAP Guide Level A 52 35
9-947
Pension Plans 53 01
9-950
Regulated Industries 54 01
9-969
Accounting Resources on the Web WEB 01
9-989
FAS6 Classification of ShortTerm Obligations Expected
9-998
Index IND
9-1085
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About the author (2008)

Neal has served on the Board of Directors of the International Reciprocal Trade Association for the last 11 years. He founded ITEX, the largest retail barter company in the country,

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