Vest Pocket GAAP

ISBN-13: 9780470767825 / Angielski / Miękka / 2010 / 432 str.

Steven M. Bragg

Opis

Quick answers to your GAAP questions The Vest Pocket Guide to GAAP is the handy pocket problem-solver that gives today's busy financial executives the GAAP advice they need in a quick-reference format. Whether in public practice or private industry, professionals will always have this reliable reference tool at their fingertips because it easily goes anywhere-to a client's office, on a business trip, or to an important lunch meeting.

• Provides succinct answers to common GAAP questions
• Easy-to-use Q & A format offers hundreds of explanations supported by a multitude of examples, tables, charts, and ratios
• Other titles by Bragg: Running an Effective Investor Relations Department: A Comprehensive Guide, Accounting Best Practices, Sixth Edition, and Just-in-Time Accounting, Third Edition

Convenient and comprehensive, The Vest Pocket Guide to GAAP is the handy reference you'll turn to again and again for quick answers to your GAAP questions.

Spis treści

About the Author.

What This Book Will Do for You.

PART I THE FINANCIAL STATEMENTS.

One Financial Statements Presentation.

Two Operating Segments.

Three Earnings per Share.

Four Interim Financial Reporting.

Five Related Party Disclosures.

Six Subsequent Events.

PART II ASSETS, LIABILITIES, AND EQUITY.

Seven Receivables.

Eight Investments Debt and Equity Securities.

Nine Investments Equity Method and Cost Method.

Ten Inventory.

Eleven Other Assets and Deferred Costs.

Twelve Property, Plant, and Equipment.

Thirteen Intangible Assets.

Fourteen Asset Retirement and Environmental Obligations.

Fifteen Contingencies.

Sixteen Debt.

Seventeen Equity.

PART III REVENUE AND EXPENSES.

Eighteen Revenue Recognition.

Nineteen Employee Benefits and Benefit Plans.

Twenty Stock Compensation.

Twenty–One Other Expenses.

Twenty–Two Research and Development Expenses.

Twenty–Three Income Taxes.

PART IV SPECIAL TRANSACTIONS.

Twenty–Four Accounting Changes and Error Corrections.

Twenty–Five Business Combinations.

Twenty–Six Derivatives.

Twenty–Seven Fair Value.

Twenty–Eight Foreign Currency Matters.

Twenty–Nine Interest.

Thirty Leases.

Thirty–One Nonmonetary Transactions.

Thirty–Two Not–for–Profit Entities.

Index.

O autorze

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs. Bragg received a master′s degree in finance from Bentley College, an MBA from Babson College, and a bachelor′s degree in economics from the University of Maine.

Blurb

Get quick answers to all your GAAP questions

Presenting a question and answer format for the most common accounting problems arising from specific generally accepted accounting principles (GAAP) topics, The Vest Pocket Guide to GAAP provides complete, easy–to–navigate coverage with concise explanations and hundreds of supporting examples.

This reliable reference goes anywhere you go to a client′s office, on a business trip, or to an important lunch meeting, with helpful tools, including:

• Calculations
• Journal entries
• Flowcharts outlining various options
• Footnote disclosures
• Brief examples
• And much more!

Packed with practical techniques and rules of thumb for understanding the day–to–day GAAP issues every accountant, controller, or CFO is sure to face, The Vest Pocket Guide to GAAP is the handy pocket problem solver that gives you the helpful information you want right now, in the quick–reference format you need. Includes:

• Shows when to use fair value
• Public company accounting requirements
• Covers foreign exchange accounting
• Industry–specific GAAP guidance
• Covers all major standards
• Hundreds of supporting examples