GAAP Handbook of Policies and Procedures (2021) (U.S.)

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GAAPPP-4672

Provides many rules of thumb. Its contentincludes informative rules, policies, and procedures applicable to CPAs and maybe used as a training medium.

Authors: Joel G. Siegel, Marc H. Levine, Anique A. Qureshi,
Jae K. Shim

Provides many rules of thumb. Its content includes informative
rules, policies, and procedures applicable to CPAs and may be
used as a training medium.


This practical reference contains all of the important
authoritative pronouncements on GAAP with references to
ASC codification, and the corresponding references to the
original literature, including APB Opinions, Accounting Research
Bulletins, FASB Statements, Staff Positions, Interpretations,
Technical Bulletins, and Concepts, as well as AICPA Statements of
Position as an aid. Securities and Exchange Financial Reporting
Releases and EITF Issues are also covered when appropriate.

This volume contains accounting principles, financial reporting
presentation requirements, required and recommended
disclosures, and specialized accounting topics. The book
includes examples, tables, exhibits, and practice aids that
demonstrate how to apply GAAP in practice. In some cases,
flowcharts are presented to explain, in clearer terms, the
practitioner’s decision process in applying a pronouncement.
Current footnotes from annual reports provide clear examples
of reporting.


PART I: FINANCIAL STATEMENTS
• Reporting, Presentation, and Disclosures for the Income Statement
• Revenue Recognition
• Balance Sheet Reporting and Disclosures: Assets
• Balance Sheet Presentation and Disclosures: Liabilities
• Balance Sheet Reporting: Stockholders’ Equity
• Statement of Cash Flows
• Other Financial Statement Types and Related Items
• Disclosures


PART II: MAJOR ACCOUNTING AREAS AND REPORTING
• Accounting Changes and Error Corrections
• Investments in Equity and Debt Securities
• Business Combinations
• Consolidation
• Leases
• Pension Plans and Other Postretirement Benefit Plans
• Income Tax Accounting


PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS
• Foreign Currency Translation and Transactions
• Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures
• International Financial Reporting Standards: An Examination of Accounting Convergence


PART IV: GAAP IN SPECIALIZED INDUSTRIES
• Accounting in Specialized Industries


Nov 30, 2020 1,800 Pages 9780808054672

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ISBN9780808054672