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

Front Cover
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
Copyright

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About the author (2008)

Weiss is fellow & college lecturer at Robinson College, Cambridge

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