U.S. Master GAAP Guide, 2008

Front Cover
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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Contents

Basic Financial Statements
1
Supplementary Financial Information
99
Current Assets and Investments
123
Productive Tangible Assets
193
Intangibles Including Research and Development
289
Taxes
345
EquitiesPart I
413
EquitiesPart II
559
Earnings Per Share
637
Leases
693
Employee Benefits
817
Foreign Currency Derivatives and Fair Walue
987
Business Combinations
1101
Interim Reporting
1141
Specialized Industries
1155
Copyright

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About the author (2007)

Bill D. Jarnagin, Ph.D., CPA, is the Allen, Gibbs & Houlik Faculty Fellow in Accountancy, School of Accountancy, at Wichita State University. Professor Jarnagin has been writing and teaching about GAAP for more than 27 years and is a nationally known expert in the area. He is the author of the Guide's predecessor volume, "Financial Accounting Standards--Explanation and Analysis," which published in 19 editions over a 20-year span.

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