Author: George Georgiades
Publisher:
ISBN: 9780808046530
Category : Business & Economics
Languages : en
Pages : 0
Book Description
The GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:· Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.· Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.· 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.· Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.
GAAP Financial Statement Disclosures Manual, 2017-2018
Author: George Georgiades
Publisher:
ISBN: 9780808046530
Category : Business & Economics
Languages : en
Pages : 0
Book Description
The GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:· Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.· Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.· 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.· Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.
Publisher:
ISBN: 9780808046530
Category : Business & Economics
Languages : en
Pages : 0
Book Description
The GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:· Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement.· Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes.· 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.· Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities.
UK GAAP Financial Statement Disclosures Manual
Author: Steven Collings
Publisher: John Wiley & Sons
ISBN: 1119132754
Category : Business & Economics
Languages : en
Pages : 528
Book Description
A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.
Publisher: John Wiley & Sons
ISBN: 1119132754
Category : Business & Economics
Languages : en
Pages : 528
Book Description
A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.
Wiley GAAP: Financial Statement Disclosure Manual
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1118572084
Category : Study Aids
Languages : en
Pages : 802
Book Description
Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users. Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference. Find specific GAAP codification and explanations quickly and easily Get up to speed on the latest developments and updates Follow references to relevant content in Wiley GAAP and the Disclosure Checklist Study expertly-prepared examples to understand GAAP applications Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments – and their applications and requirements – is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.
Publisher: John Wiley & Sons
ISBN: 1118572084
Category : Study Aids
Languages : en
Pages : 802
Book Description
Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users. Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference. Find specific GAAP codification and explanations quickly and easily Get up to speed on the latest developments and updates Follow references to relevant content in Wiley GAAP and the Disclosure Checklist Study expertly-prepared examples to understand GAAP applications Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments – and their applications and requirements – is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.
PPC's Guide to Preparing Financial Statements
Author: Practitioners Publishing Co. Staff
Publisher:
ISBN: 9780764627873
Category :
Languages : en
Pages :
Book Description
Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis.
Publisher:
ISBN: 9780764627873
Category :
Languages : en
Pages :
Book Description
Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis.
UK GAAP Financial Statement Disclosures Manual
Author: Steven Collings
Publisher: John Wiley & Sons
ISBN: 1119132762
Category : Business & Economics
Languages : en
Pages : 531
Book Description
A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.
Publisher: John Wiley & Sons
ISBN: 1119132762
Category : Business & Economics
Languages : en
Pages : 531
Book Description
A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach.
Audit Risk Alert
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306344
Category : Business & Economics
Languages : en
Pages : 84
Book Description
New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.
Publisher: John Wiley & Sons
ISBN: 1948306344
Category : Business & Economics
Languages : en
Pages : 84
Book Description
New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.
Wiley Practitioner's Guide to GAAS 2019
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119511704
Category : Business & Economics
Languages : en
Pages : 1429
Book Description
The definitive reference for clarified standards application and compliance, fully updated for 2019 The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, and statements—including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)—this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS. General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you: Identify and apply each auditing, SSAE and SSARS section Understand new requirements in clarified attestation standards Access technical alerts, interpretation summaries, and individual section descriptions and definitions Employ techniques to maintain compliance with each standard TheWiley Practitioner's Guide to GAAS 2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance.
Publisher: John Wiley & Sons
ISBN: 1119511704
Category : Business & Economics
Languages : en
Pages : 1429
Book Description
The definitive reference for clarified standards application and compliance, fully updated for 2019 The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, and statements—including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)—this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS. General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you: Identify and apply each auditing, SSAE and SSARS section Understand new requirements in clarified attestation standards Access technical alerts, interpretation summaries, and individual section descriptions and definitions Employ techniques to maintain compliance with each standard TheWiley Practitioner's Guide to GAAS 2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance.
UGC NET Commerce Paper II Chapter Wise Notebook | Complete Preparation Guide
Author: EduGorilla Prep Experts
Publisher: EduGorilla Community Pvt. Ltd.
ISBN:
Category : Education
Languages : en
Pages : 1927
Book Description
• Best Selling Book in English Edition for UGC NET Commerce Paper II Exam with objective-type questions as per the latest syllabus given by the NTA. • Increase your chances of selection by 16X. • UGC NET Commerce Paper II Kit comes with well-structured Content & Chapter wise Practice Tests for your self-evaluation • Clear exam with good grades using thoroughly Researched Content by experts.
Publisher: EduGorilla Community Pvt. Ltd.
ISBN:
Category : Education
Languages : en
Pages : 1927
Book Description
• Best Selling Book in English Edition for UGC NET Commerce Paper II Exam with objective-type questions as per the latest syllabus given by the NTA. • Increase your chances of selection by 16X. • UGC NET Commerce Paper II Kit comes with well-structured Content & Chapter wise Practice Tests for your self-evaluation • Clear exam with good grades using thoroughly Researched Content by experts.
Audit and Accounting Guide: Property and Liability Insurance Entities 2018
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498536
Category : Business & Economics
Languages : en
Pages : 550
Book Description
Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944
Publisher: John Wiley & Sons
ISBN: 1945498536
Category : Business & Economics
Languages : en
Pages : 550
Book Description
Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944
GAAP Financial Statement Disclosures Manual 2008-2009
Author: George Georgiades
Publisher: CCH
ISBN: 9780808091813
Category : Business & Economics
Languages : en
Pages : 1284
Book Description
The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.
Publisher: CCH
ISBN: 9780808091813
Category : Business & Economics
Languages : en
Pages : 1284
Book Description
The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.