CCH's 2010 GAAP Guide, Volumes I and II , is the perfect bridge between the
traditional GAAP hierarchy and the new FASB Codification which became effective
July 1, 2009. Together, these two volumes analyze authoritative GAAP literature
in clear language, with each pronouncement/topic discussed in a comprehensive
format that makes it easy to understand and apply. Practical illustrations and
examples demonstrate and clarify specific accounting principles.
The GAAP Guide satisfies all AICPA peer review standards and requirements.
Benefits and Features:
Quickly Get The Information You Need With:
- Pre-/post-Codification dual reference system
- Detailed cross-reference table
- Index
Locate Material Several Ways:
- Searching on a specific ASC number or traditional pronouncement
- Consulting the Cross-Referenceto show the chapter in which a particular
pronouncement is discussed
- Accessing the Index for a quick page reference
- Scanning the chapters' tables of contents list all topics covered and the page
on which they begin
Current And Authoritative Content:
- Written by leaders in the field
- Contains analysis, practice pointers, and illustrations to filter the
complexities.
- Practice Pointers throughout this edition explicate, in plain English, how to
apply the standards just discussed.
Observations enrich the discussion by presenting interesting aspects of GAAP,
such as conflicts within the authoritative literature.
Table Of Contents
Generally Accepted Accounting Principles:
Accounting Changes
Accounting Policies and Standards
Advertising
Balance Sheet Classification and Related Display Issues
Bankruptcy and Reorganization
Business Combinations
Capitalization and Expense Recognition Concepts
Cash Flow Statement
Computer Software
Consolidated Financial Statements
Contingencies, Risks, and Uncertainties
Convertible Debt and Debt with Warrants
Deferred Compensation Contracts
Depreciable Assets and Depreciation
Development Stage Enterprises
Earnings per Share
Equity Method
Extinguishment of Debt
Fair Value
Financial Instruments
Foreign Operations and Exchange
Government Contracts
Impairment of Long-Lived Assets
Income Taxes
Installment Sales
Intangible Assets
Interest Costs Capitalized
Interest on Receivables and Payables
Interim Financial Reporting
Inventory
Investments in Debt and Equity Securities
Leases
Long-Term Construction Contracts
Long-Term Obligations
Non-monetary Transactions
Pension Plans
Personal Financial Statements
Post-employment and Postretirement Benefits Other Than Pensions
Product Financing Arrangements
Property Taxes
Real Estate Transactions
Related Party Disclosures
Research and Development
Results of Operations
Revenue Recognition
Segment Reporting
Stock-Based Payments
Stockholders' Equity
Transfer and Servicing of Financial Assets
Troubled Debt Restructuring
Specialized Industry Accounting Principles:
Banking and Thrift Institutions
Entertainment
Insurance
Mortgage Banking
Not-for-Profit Organizations
Oil and Gas
Pension Plans
Regulated Industries