GAAP Guide (2013)

Author: Jan R. Williams; Terry L. Neal; Judith Weiss
Publisher: CCH U.S.
ISBN: 9780808031017
Published In: November 2012
Format: Paperback (2 volumes) , 3000 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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CCH's 2013 GAAP Guide, Volumes I and II, provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The chapters' tables of contents list all ASC topics covered, including select industry coverage, and the page on which they begin, and the Index provides a quick page references to the content you need.

Content is current and authoritative--written by leaders in the field, with analysis, practice pointers, and illustrations to filter the complexities. The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.

The GAAP Guide satisfies all AICPA peer review standards and requirements.

This Guide can be used in conjunction with the twice-monthly GAAP Update Service.

Chapter 1 ASC 105—Generally Accepted Accounting Principles
Chapter 2 ASC 205—Presentation of Financial Statements
Chapter 3 ASC 210—Balance Sheet
Chapter 4 ASC 215—Statement of Shareholder Equity
Chapter 5 ASC 220—Comprehensive Income
Chapter 6 ASC 225—Income Statement
Chapter 7 ASC 230—Statement of Cash Flows
Chapter 8 ASC 235—Accounting Policies and Standards
Chapter 9 ASC 250—Accounting Changes and Error Corrections
Chapter 10 ASC 255—Changing Prices
Chapter 11 ASC 260—Earnings Per Share
Chapter 12 ASC 270—Interim Reporting
Chapter 13 ASC 272—Limited Liability Entities
Chapter 14 ASC 274—Personal Financial Statements
Chapter 15 ASC 275—Risks and Uncertainties
Chapter 16 ASC 280—Segment Reporting
Chapter 17 ASC 305—Cash and Cash Equivalents
Chapter 18 ASC 310—Receivables
Chapter 19 ASC 320—Investments—Debt and Equity Securities
Chapter 20 ASC 323—Investments—Equity Method and Joint Ventures
Chapter 21 ASC 325—Investments—Other
Chapter 22 ASC 330—Inventory
Chapter 23 ASC 340—Deferred Costs and Other Assets
Chapter 24 ASC 350—Intangibles—Goodwill and Other
Chapter 25 ASC 360—Property, Plant, and Equipment
Chapter 26 ASC 405—Liabilities
Chapter 27 ASC 410—Asset Retirement and Environmental Obligations
Chapter 28 ASC 420—Exit or Disposal Cost Obligations
Chapter 29 ASC 430—Deferred Revenue
Chapter 30 ASC 440—Commitments
Chapter 31 ASC 450—Contingencies
Chapter 32 ASC 460—Guarantees
Chapter 33 ASC 470—Debt
Chapter 34 ASC 480—Distinguishing Liabilities From Equity
Chapter 35 ASC 505—Equity
Chapter 36 ASC 605—Revenue Recognition
Chapter 37 ASC 705—Cost of Sales and Services
Chapter 38 ASC 710—Compensation—General
Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits
Chapter 40 ASC 715—Compensation—Retirement Benefits
Chapter 41 ASC 718—Compensation—Stock Compensation
Chapter 42 ASC 720—Other Expenses
Chapter 43 ASC 730—Research and Development
Chapter 44 ASC 740—Income Taxes
Chapter 45 ASC 805—Business Combinations
Chapter 46 ASC 808—Collaborative Arrangements
Chapter 47 ASC 810—Consolidation
Chapter 48 ASC 815—Derivatives and Hedging
Chapter 49 ASC 820—Fair Value Measurement
Chapter 50 ASC 825—Financial Instruments
Chapter 51 ASC 830—Foreign Currency Matters
Chapter 52 ASC 835—Interest
Chapter 53 ASC 840—Leases
Chapter 54 ASC 845—Nonmonetary Transactions
Chapter 55 ASC 850—Related Party Disclosures
Chapter 56 ASC 852—Reorganizations
Chapter 57 ASC 855—Subsequent Events
Chapter 58 ASC 860—Transfers and Servicing

Appendix A ASC 912—Contractors—Federal Government
Appendix B ASC 915—Development Stage Entities
Appendix C ASC 92X—Entertainment
Appendix D ASC 93X—Extractive Activities
Appendix E ASC 94X—Financial Services
Appendix F ASC 952—Franchisors
Appendix G ASC 954—Health Care Entities
Appendix H ASC 958—Not-For-Profit Entities
Appendix I ASC 962—Plan Accounting
Appendix J ASC 970—Real Estate—General
Appendix K ASC 976—Real Estate—Retail Land
Appendix L ASC 980—Regulated Operations
Appendix M ASC 985—Software

Jan R. Williams, Ph.D, CPA, is the Ernst & Young Professor of Accounting and Dean of the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. He received a Ph.D. in business administration from the University of Arkansas and is a CPA licensed in Arkansas and Tennessee.

Dr. Williams has, for many years, been actively involved in the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and several other professional organizations. Throughout his career, he has taught continuing professional education for CPAs. In 1994, Dr. Williams received the Outstanding Accounting Educator Award from both the Tennessee Society of CPAs and the AICPA. He was president of the American Accounting Association in 1999-2000 and has authored or co-authored five books and more than 70 articles and other publications on issues related to financial reporting and accounting education.

Terry L. Neal, Ph.D., CPA, is the Dennis Hendrix Professor in Accounting in the Department of Accounting and Information Management at the University of Tennessee. He also is a Research Fellow at the University of Tennessee’s Corporate Governance Center. Dr. Neal currently teaches a graduate course in advanced financial accounting topics, an undergraduate intermediate accounting course, and has taught undergraduate auditing. He has also taught continuing professional education courses for one of the Big 4 accounting firms for several years. Dr. Neal also serves as the director of the Ph.D. program in Accounting and teaches a doctoral seminar in empirical/archival research, with an emphasis on auditing and corporate governance issues.

Judith Weiss, CPA, has an M.S. in Accounting from Long Island University, Greenvale, New York, and an M.S. in Education from Queens College, Flushing, New York. After several years in public accounting and private industry, she worked as a technical manager in the AICPA's Accounting Standards Division, where she helped industry committees to develop Audit and Accounting Guides and Statements of Position. As a senior manager in the national offices of Deloitte & Touche LLP and Grant Thornton LLP, she was involved in projects related to standard-setting by the FASB and the AICPA. Ms. Weiss has followed the work of the EITF since its inception and has attended its meetings regularly since 1991. She has contributed to several books on accounting and auditing and has co-authored articles on accounting standards for several publications, including the Journal of Accountancy, The CPA Journal, The Journal of Real Estate Accounting and Taxation, and the Journal of Corporate Accounting and Finance.