Applying GAAP and GAAS

VOLUME 1

PART I CROSS REFERENCE

CHAPTER CR Cross Reference
CHAPTER CODCR Codification Topics Finding Aid

PART II GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

CHAPTER 1 The Nature of Generally Accepted Accounting Principles
CHAPTER 2 Accounting Changes
CHAPTER 3 Reporting the Results of Operations
CHAPTER 3A Revenue Recognition from Contracts with Customers
CHAPTER 4 Earnings Per Share
CHAPTER 5 Interim Reporting
CHAPTER 6 Business Combinations
CHAPTER 6A Consolidations and Transfers of Financial Assets and Liabilities
Chapter 7 RESERVED
CHAPTER 7A Accounting for Income Taxes
CHAPTER 8 Current Assets and Current Liabilities
CHAPTER 9 Accounting for Investments, Derivatives, Hedging Instruments, and Impaired Loans
CHAPTER 10 Property, Plant, and Equipment; Intangible Assets; Other Long-Lived Assets; and Related Issues

VOLUME 2

CHAPTER 11 Accounting for Interest
CHAPTER 12 Accounting for Debt
CHAPTER 13 Accounting for Leases
CHAPTER 14 Accounting for Compensation--Retirement Benefits
CHAPTER 15 Accounting for Stockholders' Equity Transactions
CHAPTER 16 Segment Reporting
CHAPTER 17 Nonmonetary Transactions
CHAPTER 18 Long-Term Construction Contracts
CHAPTER 19 Development Stage Enterprises
CHAPTER 20 Foreign Operations
CHAPTER 21 Constant Dollar and Current Cost Disclosures
CHAPTER 21A Fair Value Measurement, Reporting and Disclosure
CHAPTER 21B Impairment of Securities
CHAPTER 22 Statement of Cash Flows

VOLUME 3

PART III SPECIAL INDUSTRY PRACTICES

CHAPTER 23 Oil, Gas, and Public Utilities
CHAPTER 23A Real Estate
CHAPTER 23B Franchising
CHAPTER 23C Financial Institutions
CHAPTER 23D Insurance
CHAPTER 23E Entertainment/Advertising
CHAPTER 23F Healthcare, Nonprofit, and Government
CHAPTER 23G Investment Companies and Securities Dealers
CHAPTER 23H Agriculture
CHAPTER 23I Other Industries and Issues

VOLUME 4

PART IV GENERALLY ACCEPTED AUDITING STANDARDS

CHAPTER 24 Generally Accepted Auditing Standards (GAAS) & Public Company Accounting Oversight Board (PCOAB) Standards
CHAPTER 24A Quality Control Under Generally Accepted Auditing Standards
CHAPTER 25 The General Standards
CHAPTER 26 Planning and Timing of Field Work
CHAPTER 27 Consideration of Internal Control in a Financial Statement Audit
CHAPTER 28 Evidential Matter
CHAPTER 29 Audit Sampling
CHAPTER 30 Adherence to GAAP
CHAPTER 31 Consistency in the Application of GAAP
CHAPTER 32 Adequate Informative Disclosure
CHAPTER 33 Audit Opinion
CHAPTER 34 Unaudited Financial Information
CHAPTER 34A Compilation and Review Engagements
CHAPTER 35 Special Reports
CHAPTER 35A OCBOA Financial Statements
CHAPTER 36 Personal Financial Statements
CHAPTER 37 Preparing and Reporting on Prospective Financial Information
CHAPTER 38 Disclosure Checklists