GAAP Guidebook: 2020 Edition

Author: Steven Bragg


Book Description
Generally Accepted Accounting Principles (GAAP) are used as the basis for financial reporting. The original GAAP documents span thousands of pages, and so are difficult to research. The GAAP Guidebook solves this problem by condensing GAAP into a single volume. This book describes the key elements of each topic, how accounting information is disclosed, and where to look in the FASB Codification source documents for additional information. The text contains hundreds of practical examples that show how to apply GAAP to real-world situations, as well as sample journal entries and usage tips. In short, the GAAP Guidebook serves as a handy reference for accountants who need quick answers to difficult problems. [574 pages]

Table of Contents

Part I - Presentation
Chapter 1. Introduction
Chapter 2. Presentation of Financial Statements
Chapter 3. Balance Sheet
Chapter 4. Comprehensive Income
Chapter 5. Income Statement
Chapter 6. Statement of Cash Flows
Chapter 7. Notes to Financial Statements
Chapter 8. Accounting Changes and Error Corrections
Chapter 9. Changing Prices
Chapter 10. Earnings per Share
Chapter 11. Interim Reporting
Chapter 12. Risks and Uncertainties
Chapter 13. Segment Reporting 

Part II - Assets
Chapter 14. Receivables
Chapter 15. Investments - Debt and Equity Securities
Chapter 16. Investments - Equity Method and Joint Ventures
Chapter 17. Inventory
Chapter 18. Other Assets and Deferred Costs
Chapter 19. Intangibles - Goodwill and Other
Chapter 20. Property, Plant, and Equipment 

Part III - Liabilities and Equity
Chapter 21. Liabilities
Chapter 22. Asset Retirement and Environmental Obligations
Chapter 23. Exit or Disposal Cost Obligations
Chapter 24. Commitments
Chapter 25. Contingencies
Chapter 26. Guarantees
Chapter 27. Debt
Chapter 28. Equity 

Part IV - Revenue and Expenses
Chapter 29. Revenue Recognition
Chapter 30. Compensation - General
Chapter 31. Compensation - Retirement Benefits
Chapter 32. Compensation - Stock Compensation
Chapter 33. Other Expenses
Chapter 34. Research and Development
Chapter 35. Income Taxes

Part V - Broad Transactions
Chapter 36. Business Combinations
Chapter 37. Financial Statement Consolidation
Chapter 38. Derivatives and Hedging
Chapter 39. Fair Value Measurement
Chapter 40. Financial Instruments
Chapter 41. Foreign Currency Matters
Chapter 42. Interest
Chapter 43. Leases
Chapter 44. Nonmonetary Transactions
Chapter 45. Related Party Disclosures
Chapter 46. Subsequent Events