GAAP Guide Levels B, C, and D 2009: Restatement and Analysis of Other Current FASB, EITF, and AICPA Pronouncements

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CCH, 2008 - Business & Economics - 1400 pages
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GAAP Guide Levels B, C, and D, the companion volume to the GAAP Guide Level A, analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including FASB Technical Bulletins; AICPA Statements of Position; AICPA Industry Audit and Accounting Guides; consensus positions of the EITF, AICPA AcSEC Practice Bulletins, FASB and SEC staff announcements; FASB Implementation Guides, FASB Staff Positions, and more. It is written in clear, comprehensible 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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Contents

Accounting Policies and Standards 2
2-2
01
3-3
Balance Sheet Classification and Related Display Issues 4 01
4-4
Bankruptcy and Reorganization 5 01
5-5
Business Combinations 6 01
6-6
Capitalization and Expense Recognition Concepts 7 01
7-7
Computer Software 9 01
9-9
Consolidated Financial Statements 10 01
9-45
Investments in Debt and Equity Securities 25 01
9-546
01
9-586
LongTerm Construction Contracts 27 01
9-665
Nonmonetary Transactions 28 01
9-676
Pension PlansEmployers 29 01
9-704
Pension PlansSettlements and Curtailments 30 01
9-744
Personal Financial Statements 31 01
9-779
Postemployment and Postretirement Benefits
9-787

Contingencies Risks and Uncertainties 11 01
9-117
Convertible Debt and Debt with Warrants 12 01
9-165
Earnings per Share 13 01
9-213
Equity Method 14 01
9-238
Extinguishment of Debt 15 01
9-270
Fair Value 16 01
9-282
Financial Instruments 17 01
9-309
Foreign Operations and Exchange 18 01
9-407
Impairment of LongLived Assets 19 01
9-440
Income Taxes 20 01
9-454
Intangible Assets 21 01
9-514
Interest on Receivables and Payables 22 01
9-526
Interim Financial Reporting 23 01
9-532
01
9-536
Real Estate Transactions 33 01
9-833
Research and Development 34 01
9-878
Results of Operations 35 01
9-887
Revenue Recognition 36 01
9-932
Segment Reporting 37 01
9-1002
StockBased Payments 38 01
9-1022
Stockholders Equity 39 01
9-1102
Transfer of Financial Assets 40 01
9-1118
Troubled Debt Restructuring 41 01
9-1203
Listing of Specialized Industry Guidance APP 01
9-1229
Accounting Resources on the Web WEB 01
9-1243
Index IND 01
9-1351
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About the author (2008)

Weiss is fellow & college lecturer at Robinson College, Cambridge

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