GAAP 2013 Handbook of Policies and Procedures

by Siegel, Joel G.; Levine, Marc H.; Qureshi, Anique A.; Shim, Jae K.

• ISBN13: 9780808029649
• ISBN10: 0808029649
• Format: Paperback
• Copyright: 2012-11-11
• Publisher: Cch Inc

Summary

Provides practical solutions and comprehensive coverage for applying GAAP. With references to the FASB¿s codification, the Handbook explains and analyzes all key pronouncements arranged by topic and explained in clear language.

Author Biography

Joel G. Siegel, Ph.D., CPA is a consultant whose clients have included Citicorp, ITT, United Technologies, American Institute of CPAs, and others. The author of 68 books, Dr. Siegel is a retired professor of accounting at Queens College of the City University of New York. Marc H. Levine, Ph.D., CPA is a financial accounting consultant and professor of accounting at Queens College and the author of 49 professional and academic articles including publications. Anique A. Qureshi, Ph.D., CPA, CIA is a business consultant and professor of accounting at Queens College; he is the author of 10 books and numerous articles. Jae K. Shim, Ph.D., the author of more than 40 books, is an accounting consultant and professor of accounting at California State University, Long Beach.

Table of Contents

What This Book Will Do for You	p. vii
Acknowledgments	p. viii
About the Authors	p. ix
Financial Statements
Reporting, Presentation, and Disclosures for the Income Statement	p. 1001
Revenue Recognition	p. 2001
Balance Sheet Reporting and Disclosures: Assets	p. 3001
Balance Sheet Presentation and Disclosures: Liabilities	p. 4001
Balance Sheet Reporting: Stockholders' Equity	p. 5001
Statement of Cash Flows	p. 6001
Other Financial Statement Types and Related Items	p. 7001
Disclosures	p. 8001
Major Accounting Areas and Reporting
Accounting Changes and Error Corrections	p. 9001
Investments in Equity and Debt Securities	p. 10,001
Business Combinations	p. 11,001
Consolidated Financial Statements	p. 12,001
Leases	p. 13,001
Pension Plans and Other Postretirement Benefit Plans	p. 14,001
Income Tax Accounting	p. 15,001
Foreign Operations and Derivative Instruments
Foreign Currency Translation and Transactions	p. 16,001
Derivatives, Repurchase Agreements, and Disclosures of Credit Risk and Fair Values: Accounting, Reporting, and Disclosures	p. 17,001
International Financial Reporting Standards (IFRS): An Examination of Accounting Convergence	p. 18,001
GAAP in Specialized Industries
Accounting in Specialized Industries	p. 19,001
Index	p. 20,001
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