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GAAP Handbook of Policies and Procedures (2024)

GAAP Handbook of Policies and Procedures (2024)

Author: Joel G. Siegel PhD, CPA; Marc H. Levine PhD, CPA; Anique A. Qureshi PhD, CPA, CIA; Jae K. Shim Ph.D., M.B.A.
Publisher: CCH U.S.
ISBN: 9780808059028
Published In: January 2024
Format: Paperback , 1800 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

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.

PART I: FINANCIAL STATEMENTS

Reporting, Presentation, and Disclosures for the Income Statement
Revenue Recognition
Balance Sheet Reporting and Disclosures: Assets
Balance Sheet Presentation and Disclosures: Liabilities
Balance Sheet Reporting: Stockholders' Equity
Statement of Cash Flows
Other Financial Statement Types and Related Items
Disclosures

PART II: MAJOR ACCOUNTING AREAS AND REPORTING

Accounting Changes and Error Corrections
Investments in Equity and Debt Securities
Business Combinations
Consolidation
Leases
Pension Plans and Other Postretirement Benefit Plans
Income Tax Accounting

PART III: FOREIGN OPERATIONS AND DERIVATIVE INSTRUMENTS

Foreign Currency Translation and Transactions
Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures
International Financial Reporting Standards: An Examination of Accounting Convergence

PART IV: GAAP IN SPECIALIZED INDUSTRIES

Accounting in Specialized Industries

Joel G. Siegel, Ph.D., CPA, is a self-employed certified public accountant and professor of accounting at Queens College of the City University of New York. Previously, he was employed by Coopers & Lybrand and Arthur Andersen. Dr. Siegel has acted as a consultant in accounting to many organizations, including Citicorp, International Telephone and Telegraph, United Technologies, American Institute of CPAs, and Person-Wolinsky Associates. He is the author of 68 books and 300 articles on accounting topics. Dr. Siegel was the recipient of the Outstanding Educator of America Award and has served as chairperson of the National Oversight Board.

Marc H. Levine, Ph.D., CPA, is a financial accounting consultant and professor of accounting at Queens College. Dr. Levine was previously associated with Deloitte & Touche. He has authored five books, as well as many articles that have appeared in major industry journals.

Jae K. Shim, Ph.D., is a financial consultant to several companies and Professor of Accounting and Finance at California State University in Long Beach. Dr. Shim has 40 books to his credit and has published more than 50 articles in accounting and financial journals.