U.S. Master GAAP Guide, 2008
CCH's U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles in a single affordable volume. The Guide explains and analyzes Accounting Research Bulletins, Accounting Principle Board Opinions, Financial Accounting Standards Board Statements, FASB Interpretations, and FASB Technical Bulletins. Summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Abstracts, AICPA Statements of Position, and selected SEC Staff Accounting Bulletins are also included. The U.S. Master GAAP Guide groups pronouncements into Topics that, in turn, are arranged to follow major balance sheet headings. This organization allows the reader to find all current pronouncements on a given subject in one section of the book. The book features a "What's New In This Edition" section at the beginning of the book that reports on new changes made since the previous edition. Substantive developments are integrated into the relevant discussions found in each Topic. The book uses a helpful three-step approach for each Topic to give readers easy access to practical insights and depth of understanding. First, the U.S. Master GAAP Guide features flow charts that 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.
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Basic Financial Statements
Supplementary Financial Information
Current Assets and Investments
Productive Tangible Assets
Intangibles Including Research and Development
Earnings Per Share
Foreign Currency Derivatives and Fair Walue
accounting period adjustment allocation amended amortization APB Opinion Assumptions balance sheet basis Block bonds capital lease carrying amount carrying value cash flow statement cash flows classified common stock comprehensive income computed convertible securities creditor debt December 31 deferred tax asset depreciation determined dilutive discount discussion dividends earnings per share EITF employees enterprise entity estimated Example fair value FASB Interpretation financial statements Flowchart gain or loss goodwill holding gains impairment loss included income from continuing income statement income tax incurred intangible assets interest income interest rate inventory investment issued journal entry leased property long-lived assets ment options Paragraph payable pension plan percent plan assets postretirement benefit postretirement plan present value prior service cost provisions of SFAS purchase receivable recognized reported residual value revenue share-based Table tax expense temporary differences transaction treasury stock value of plan
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Limited preview - 2003