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Informationen zum Autor STEVEN M. BRAGG, ?? CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs.?? Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.?? Klappentext Includes: Shows when to use fair value Public company accounting requirements Covers foreign exchange accounting Industry-specific GAAP guidance Covers all major standards Hundreds of supporting examples Get quick answers to all your GAAP questions Presenting a question and answer format for the most common accounting problems arising from specific generally accepted accounting principles (GAAP) topics, The Vest Pocket Guide to GAAP provides complete, easy-to-navigate coverage with concise explanations and hundreds of supporting examples. This reliable reference goes anywhere you go?to a client's office, on a business trip, or to an important lunch meeting, with helpful tools, including: Calculations Journal entries Flowcharts outlining various options Footnote disclosures Brief examples And much more! Packed with practical techniques and rules of thumb for understanding the day-to-day GAAP issues every accountant, controller, or CFO is sure to face, The Vest Pocket Guide to GAAP is the handy pocket problem solver that gives you the helpful information you want right now , in the quick-reference format you need. Zusammenfassung Quick answers to your GAAP questions The Vest Pocket Guide to GAAP is the handy pocket problem-solver that gives today's busy financial executives the GAAP advice they need in a quick-reference format. Inhaltsverzeichnis About the Author vii What This Book Will Do for You ix Part I The Financial Statements 1 One Financial Statements Presentation 3 Two Operating Segments 27 Three Earnings per Share 37 Four Interim Financial Reporting 49 Five Related Party Disclosures 59 Six Subsequent Events 63 Part II Assets, Liabilities, and Equity 67 Seven Receivables 69 Eight Investments-Debt and Equity Securities 79 Nine Investments-Equity Method and Cost Method 91 Ten Inventory 99 Eleven Other Assets and Deferred Costs 111 Twelve Property, Plant, and Equipment 119 Thirteen Intangible Assets 133 Fourteen Asset Retirement and Environmental Obligations 151 Fifteen Contingencies 163 Sixteen Debt 167 Seventeen Equity 183 Part III Revenue and Expenses 193 Eighteen Revenue Recognition 195 Nineteen Employee Benefits and Benefit Plans 217 Twenty Stock Compensation 235 Twenty-One Other Expenses 257 Twenty-Two Research and Development Expenses 265 Twenty-Three Income Taxes 269 Part IV Special Transactions 289 Twenty-Four Accounting Changes and Error Corrections 291 Twenty-Five Business Combinations 299 Twenty-Six Derivatives 315 Twenty-Seven Fair Value 329 Twenty-Eight Foreign Currency Matters 341 Twenty-Nine Interest 353 Thirty Leases 363 Thirty-One Nonmonetary Transactions 385 Thirty-Two Not-for-Profit Entities 393 Index 411 ...
