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Applying GAAP and GAAS

The all-in-one guide to generally accepted accounting principles and auditing standards--including emerging issues. It is clearly written and packed with practical examples and explanations.
Frequency: (2 issues)
Loose-Leaf :4 Volumes; looseleaf; updated twice per year
$1,346.00
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ISBN: 9780820510002
Frequency: (2 issues)
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Comprehensive treatment of all current generally accepted accounting principles and auditing standards. Extensively illustrated with flowcharts, examples, sample entries and financial reports, this work provides clear, practical guidance through the maze of pronouncements that constitute GAAP and GAAS.

•  How to handle all aspects of financial reporting including debt, equity, operations, income taxes, investments, pensions, leases, derivatives, hedging instruments
•  The full scope of today's business reporting environment, from compilations and reviews of small companies to combinations and consolidations of large corporations
•  Extensive coverage of current issues with timely guidance on the practice issues considered by the FASB's Emerging Issues Task Force (EITF)
•  The interrelationship of accounting and auditing

First published in 1985.

4 volumes.

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Table of Contents

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