GAAP Policies and Procedures Book

GAAP Policies and Procedures, Second Edition by Steven Bragg

Author Overview

There are several guides to GAAP, as well as the detailed GAAP issued by the FASB and AICPA. However they are just rules with a few accompanying examples -- nowhere is there instruction about how to install GAAP. This book fills the need by itemizing decision trees, policies and procedures, control points, forms, reports, footnotes, journal entries, and recordkeeping requirements for each of the functional areas listed in the following "Contents" section.

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Contents

Chapter 1 Researching GAAP Implementation Problems.

Chapter 2 Cash, Receivables, and Prepaid Expenses.
Chapter 3 Short-Term Investments and Financial Instruments.
Chapter 4 Inventory.
Chapter 5 Revenue Recognition.
Chapter 6 Long-Lived Assets.
Chapter 7 Investments.
Chapter 8 Business Combinations and Consolidated Financial Statements.
Chapter 9 Current Liabilities and Contingencies.
Chapter 10 Long-Term Debt.
Chapter 11 Leases.
Chapter 12 Pensions and Other Postretirement Benefits.
Chapter 13 Stockholders' Equity.
Chapter 14 Interim Reporting.
Chapter 15 Segment Reporting.
Chapter 16 Foreign Currency.

Reviews

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