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GAAP Handbook of Policies and Procedures (2017)

GAAP Handbook of Policies and Procedures (2017)

版本:2017 edition

作者 : Joel G. Siegel (Author), Marc H. Levine (Author), Anique A. Qureshi (Author), & 1 more

年份 :2016

编号 :0808042246 978-0808042242

总页数 :

语言 :English

文件类型 :PDF

大小 :11794 KB

简介 :

The GAAP Handbook of Policies and Procedures is the most complete and user-friendly source of on-the-job help for applying generally accepted accounting principles in practice. It provides guidance in resolving any issues and problems that the accountant may face day-to-day in applying GAAP. The GAAP Handbook 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. Subscribers can also earn online CPE credits through the CCH Learning Center (see the book's Highlights pages for more information).
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书籍分类:2016

阅读次数:2343

编辑日期:2017-09-26




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