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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:
This Manual is arranged into the following major parts, consistent with the Codification’s broad structure:
The Manual is designed for ease of use. Accordingly, each chapter is structured as a stand-alone chapter, providing you with all the information you’ll need on a specific topic. Each chapter consists of the following parts:
This edition of the Manual incorporates the financial statement disclosure requirements through FASB Accounting Standards Update No. 2021-03, Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events.
Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference.
CONTENTS:
The GAAP Financial Statement Disclosures Manual includes the following topics:
Part I General Principles
Chapter 1. ASC Topic 105: Generally Accepted Accounting Principles
Part II Presentation
Chapter 2. ASC Topic 205: Presentation of Financial Statements
Chapter 3. ASC Topic 210: Balance Sheet
Chapter 4. ASC Topic 215: Statement of Shareholder Equity
Chapter 5. ASC Topic 220: Comprehensive Income
Chapter 6. ASC Topic 225: Income Statement
Chapter 7. ASC Topic 230: Statement of Cash Flows
Chapter 8. ASC Topic 235: Notes to Financial Statements
Chapter 9. ASC Topic 250: Accounting Changes and Error Corrections
Chapter 10. ASC Topic 255: Changing Prices Chapter 11. ASC Topic 260: Earnings Per Share
Chapter 12. ASC Topic 270: Interim Reporting
Chapter 13. ASC Topic 272: Limited Liability Entities
Chapter 14. ASC Topic 275: Risks and Uncertainties
Chapter 15. ASC Topic 280: Segment Reporting
Part III Assets
Chapter 16. ASC Topic 305: Cash and Cash Equivalents
Chapter 17. ASC Topic 310: Receivables
Chapter 18. ASC Topic 320: Investments-Debt Securities
Chapter 19. ASC Topic 321: Investments-Equity Securities
Chapter 20. ASC Topic 323: Investments-Equity Method and Joint Ventures
Chapter 21. ASC Topic 325: Investments-Other
Chapter 22: ASC Topic 326: Financial Instruments-Credit Losses
Chapter 23. ASC Topic 330: Inventory
Chapter 24. ASC Topic 340: Other Assets and Deferred Costs
Chapter 25. ASC Topic 350: Intangibles-Goodwill and Other
Chapter 26. ASC Topic 360: Property, Plant, and Equipment
Part IV Liabilities
Chapter 27. ASC Topic 405: Liabilities
Chapter 28. ASC Topic 410: Asset Retirement and Environmental Obligations
Chapter 29. ASC Topic 420: Exit or Disposal Cost Obligations
Chapter 30. ASC Topic 430: Deferred Revenue
Chapter 31. ASC Topic 440: Commitments
Chapter 32. ASC Topic 450: Contingencies
Chapter 33. ASC Topic 460: Guarantees
Chapter 34. ASC Topic 470: Debt
Chapter 35. ASC Topic 480: Distinguishing Liabilities from Equity
Part V Equity
Chapter 36. ASC Topic 505: Equity
Part VI Revenue
Chapter 37. ASC Topic 606: Revenue from Contacts with Customers
Chapter 38: ASC Topic 610: Other Income
Part VII Expenses
Chapter 39. ASC Topic 705: Cost of Sales and Services
Chapter 40. ASC Topic 710: Compensation-General
Chapter 41. ASC Topic 712: Compensation-Nonretirement Postemployment Benefits
Chapter 42. ASC Topic 715: Compensation-General
Chapter 43. ASC Topic 718: Compensation-Nonretirement Postemployment Benefits
Chapter 44. ASC Topic 720: Other Expenses
Chapter 45. ASC Topic 730: Research and Development
Chapter 46. ASC Topic 740: Income Taxes
Part VIII Broad Transactions
Chapter 47. ASC Topic 805: Business Combinations
Chapter 48. ASC Topic 808: Collaborative Arrangements
Chapter 49. ASC Topic 810: Consolidation
Chapter 50. ASC Topic 815: Derivatives and Hedging
Chapter 51. ASC Topic 820: Fair Value Measurement
Chapter 52. ASC Topic 825: Financial Instruments
Chapter 53. ASC Topic 830: Foreign Currency Matters
Chapter 54. ASC Topic 835: Interest
Chapter 55. ASC Topic 840: Leases
Chapter 56: ASC Topic 842: Leases
Chapter 57. ASC Topic 845: Nonmonetary Transactions
Chapter 58. ASC Topic 848: Reference Rate Reform
Chapter 59. ASC Topic 850: Related Party Transactions
Chapter 60. ASC Topic 852: Reorganizations
Chapter 61: ASC Topic 853: Service Concession Arrangements
Chapter 62. ASC Topic 855: Subsequent Events
Chapter 63. ASC Topic 860: Transfers and Servicing
Appendix: U.S. GAAP Financial Statement Disclosures Checklist
Accounting Resources on the Web
Cross-Reference to Pre-Codification Accounting Literature
Index
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Contributors | George Georgiades |
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Product Type | Publications |
ISBN | 9780808060284 |
Format | Print Book |