1407 pages 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. 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.
This comprehensive Guide not only provides exposure to these pronouncements, but also unmatched clear interpretations of the pronouncements. Detailed examples help readers visualize everyday applications of the pronouncements.
CCH's 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 uses a helpful three-step approach for each topic to give readers easy access to practical insights and a depth of understanding that can't be obtained by other publications. 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. Published annually in August, the U.S. Master GAAP Guide includes all the latest pronouncements issued through the first half of the year.ISBN:0808008269