The 2009 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, including APB Opinions, Accounting Research Bulletins, FASB Statements, Staff Positions, Interpretations, Technical Bulletins, and Concepts, as well as AICPA Statements of Position. 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. The book also comes with a free companion CD-ROM that contains an electronic version of the book. Subscribers can also earn online CPE credits through the CCH Learning Center (see the book's Highlights pages for more information).
Dr. Jae K. Shim is one of the most prolific accounting and finance experts in the world. He is a professor of business at California State University, Long Beach and CEO of Delta Consulting Company, a financial consulting and training firm. Dr. Shim received his M.B.A. and Ph.D. degrees from the University of California at Berkeley (Haas School of Business). Dr. Shim has been a consultant to commercial and nonprofit organizations for over 30 years.
Dr. Shim has over 50 college and professional books to his credit, including, Barron's Accounting Handbook, Barron's Dictionary of Accounting Terms, 2011 GAAP: Handbook of Policies and Procedures, Budgeting Basics and Beyond, 2010-2011 Corporate Controller's Handbook of Financial Management, US Master Finance Guide, Uses and Analysis of Financial Statements, Investment Sourcebook, Dictionary of Real Estate, Dictionary of International Investment Terms, Dictionary of Business Terms, The Vest-Pocket CPA, The Vest-Pocket CFO, and the best-selling Vest-Pocket MBA.
Thirty of his publications have been translated into foreign languages such as Chinese, Spanish, Russian, Polish, Croatian, Italian, Japanese, and Korean. Professor Shim's books have been published by CCH, Barron's, John Wiley, McGraw-Hill, Prentice-Hall, Penguins Portfolio, Thomson Reuters, Global Publishing, American Management Association (Amacom), and the American Institute of CPAs (AICPA).
. Dr. Shim has also published numerous articles in professional and academic journals. He was the recipient of the Financial Management Association International's 1982 Credit Research Foundation Award for his article on cash flow forecasting and financial modeling.
Dr. Shim has been frequently quoted by such media as the Los Angeles Times, Orange County Register, Business Start-ups, Personal Finance, and Money Radio. He also provides business content for CPE e-learning providers and for m-learning providers such as iPhone, iPad, iPod, Blackberry, Android, Droid, and Nokia.
Email: drjaekshim@gmail.com, jaeshim@csulb.edu
Web: www.csulb.edu/~jaeshim
