GAAP Financial Statements Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures. The Manual contains more than 900 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, review, or compilation engagement. It facilitates compliance with authoritative pronouncements by integrating, in each chapter, the specific disclosure requirements with the sample footnotes. The Manual is current through the issuance of the following pronouncements: . Exposure Draft of the proposed FASB Statement on Fair Value Measurements. · FASB Statement No. 154, Accounting Changes and Error Corrections--A Replacement of APB Opinion No. 20 and FASB Statement No. 3 · FASB Interpretation No. 47, Accounting for Conditional Asset Retirement Obligations--An Interpretation of FASB Statement No. 143 · FASB Technical Bulletin 01-1, Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets · FASB Staff Position No. SOP 94-6-1, Terms of Loan Products That May Give Rise to a Concentration of Credit Risk · SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts · EITF Issue No. 05-8, Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature The Manual provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. It is designed for ease of use. You can locate information based either on the disclosure topic or on the disclosure's location in the financial statement. In addition, each chapter is structured as a standalone chapter, providing you all of the information you need for a specific topic.
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About the Author
George Georgiades, CPA, has more than 25 years of experience in public accounting, including seven years as an audit senior manager with a major international accounting firm. He currently has his own firm and consults exclusively with CPA firms on technical accounting, auditing, and financial statement disclosures issues. In writing this Manual, Mr. Georgiades has capitalized on the extensive experience he has gained from association with clients and with international, national, regional, and local accounting firms. He has been personally involved in more than 600 audit engagements and related financial statements of both small, closely-held companies and large, publicly-held enterprises. He has personally conducted more than 75 peer reviews, consulting reviews, and inspections. He also brings extensive hands-on experience in performing independent technical reviews of financial statements. Mr. Georgiades is also the author of Audit Procedures, GAAS Practice Manual, and the GAAS Update Service. He is a member of the American Institute of Certified Public Accountants and the California Society of CPAs, and served on the California Society of CPA's Peer Review Committee.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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following sample disclosures, net periodic benefit cost, contribution postretirement plans, prospective transition method, applicable net assets, substitutional portion, benefit postretirement plans, recognized servicing assets, periodic postretirement benefit cost, redeemable financial instruments, benefit postretirement health care plans, first interim period beginning, recent annual fiscal period, related allowance for credit losses, total benefit obligation, total plan assets, general accounting policy, redeemable convertible preferred stock, target allocation ranges, material business combination, earnings during the reporting period, redeemable noncontrolling interests, certain hybrid financial instruments, major intangible asset class, required effective date Key Phrases - Capitalized Phrases (CAPs): (learn more)
Statement of Financial Accounting Standards, United States, Financial Accounting Standards Board, Bankruptcy Code, Asset Category Equity, Company Describes, Adoption of New, Statement of Position, Certain Investments, Consolidation of Variable Interest Entities, Internal Revenue Service, Financial Statement Disclosures Manual, Pension Postretirement Benefits Benefits, Contingent Liability Relating, Debt Issued, Deferred Taxes Not Provided, First Nations Bank, Indemnification Guarantee, Reporting Accounting Changes, Reporting the Results of Operations, Software Revenue Recognition, Bonus Plan, Certificate of Incorporation, Hope Enterprises, Internal Revenue Code New!
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Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
following sample disclosures, net periodic benefit cost, contribution postretirement plans, prospective transition method, applicable net assets, substitutional portion, benefit postretirement plans, recognized servicing assets, periodic postretirement benefit cost, redeemable financial instruments, benefit postretirement health care plans, first interim period beginning, recent annual fiscal period, related allowance for credit losses, total benefit obligation, total plan assets, general accounting policy, redeemable convertible preferred stock, target allocation ranges, material business combination, earnings during the reporting period, redeemable noncontrolling interests, certain hybrid financial instruments, major intangible asset class, required effective date Key Phrases - Capitalized Phrases (CAPs): (learn more)
Statement of Financial Accounting Standards, United States, Financial Accounting Standards Board, Bankruptcy Code, Asset Category Equity, Company Describes, Adoption of New, Statement of Position, Certain Investments, Consolidation of Variable Interest Entities, Internal Revenue Service, Financial Statement Disclosures Manual, Pension Postretirement Benefits Benefits, Contingent Liability Relating, Debt Issued, Deferred Taxes Not Provided, First Nations Bank, Indemnification Guarantee, Reporting Accounting Changes, Reporting the Results of Operations, Software Revenue Recognition, Bonus Plan, Certificate of Incorporation, Hope Enterprises, Internal Revenue Code New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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