Accounting Trends & Techniques Products 


    These are the tools of choice for financial reporting and have an unmatched legacy of innovation and practical application. Filled with current reporting techniques and methods, these provide illustrative presentation and disclosure examples from actual financial statements. These must-have resources deliver time saving guidance and practical examples for all users—preparers, practitioners, investors, analysts, and academics.

    The AICPA publishes guidance in both electronic and print formats, designed to be useful wherever you are—in the office, in the field, or on the go.

    The AICPA is in the process of developing a new product for our members who serve private companies. It will complement our flagship product U.S. GAAP Financial Statements – Best Practices in Presentation and Disclosure that is developed using financial statements from public companies. This new product will contain examples of actual financial statements and disclosures prepared by private companies, along with discussion of applicable reporting requirements. For more information, and to contribute to the creation process, please see our Call to Action.

    Select a specific publication, or AICPA family, for more information.

    Best Practices in Presentation and Disclosure Accounting Trends and Techniques

    U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure

    IFRS Financial Statements—Best Practices in Presentation and Disclosure

    Accounting Trends & Techniques—Employee Benefit Plans

    Not-for-Profit Entities Financial Statements—Best Practices in Presentation and Disclosure

     



    Best Practices in Presentation and Disclosure

    U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure

    As the flagship member of the series, U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure captures today's prevailing financial reporting practices with hundreds of illustrative examples from the actual financial statements of the country's most prominent publicly traded companies. With comprehensive coverage of virtually every required disclosure, this edition gives you a straightforward picture of U.S. GAAP compliance. You’ll find illustrations of the most important, immediate, and challenging disclosures, including derivatives and hedging, consolidations, and fair value measurement, as well as recently effective disclosure requirements in the areas of multiemployer plans, intangibles—goodwill, business combinations, and revenue recognition.

    With comprehensive coverage of virtually every required disclosure, U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure gives you a straightforward picture of U.S. GAAP compliance. You’ll find illustrations of the most important, immediate, and challenging disclosures, including derivatives and hedging, consolidations, and fair value measurement, as well as recently effective disclosure requirements in the areas of:

    • Multiemployer Plans
    • Intangibles – Goodwill
    • Business Combinations
    • Revenue Recognition
    The online subscription to U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure is a powerful Web based tool that gives you the most relevant and useful presentation and disclosure examples. Drawing from a carefully selected pool of 500 U.S. companies in more than 100 industries—including the newly added airline, banking, credit, and insurance industries—this online resource offers a multitude of high quality disclosure examples directly from organizations such as Google, Ford, Target, and The Goldman Sachs Group. You will have full online access to the annual reports and XBRL filings of the 500 survey companies, ready to be browsed, searched, sorted, and downloaded. You can even filter content by industry, giving you crucial insight into presentation and disclosure methods across a wide variety of industries. With comprehensive coverage of virtually every required disclosure, this online subscription gives you a straightforward picture of U.S. GAAP compliance.

    Available Formats:

    Paperback

    Online

    IFRS Financial Statements—Best Practices in Presentation and Disclosure

    IFRS Financial Statements—Best Practices in Presentation and Disclosure gives you relevant, useful, and comprehensive presentation and disclosure examples.

    Drawing from a carefully selected pool of 175 IFRS companies from 45 countries across various industries, this edition offers a multitude of high quality disclosure examples directly from such organizations as Thomson Reuters Corporation, Korea Electric Power Corporation, and Deutsche Telekom AG. Seventy-five percent of the survey companies are new this year, including some from Korea and Canada, both of which adopted IFRS in 2011.

    With comprehensive coverage of virtually every required disclosure, this edition gives you a straightforward picture of IFRS financial reporting. You’ll find illustrations of the most important, immediate, and challenging disclosures, including derivatives and hedging, consolidations, and fair value measurement, as well as recently issued IFRS updates, including the following:

    • Presentation of Other Comprehensive Income (Amendments to IAS 1)
    • IAS 19, Employee Benefits
    • IFRS 9, Financial Instruments
    • IFRS 10, Consolidated Financial Statements
    • IFRS 11, Joint Arrangements
    • IFRS 12, Disclosure of Interests in Other Entities
    • IFRS 13, Fair Value Measurement

    This year’s edition also includes an in-depth discussion of the status of the IASB’s and FASB’s projects in the areas of leases, revenue, and financial instruments.

    Lastly, in addition to AICPA’s unrivaled presentation and disclosure examples, this edition provides clear, direct guidance to help you understand and comply with all significant IFRS reporting requirements, comparisons of current reporting requirements under IFRSs and U.S. GAAP, and statistical tables that show you current reporting trends at a glance.  Detailed indexes are also included to provide you with exactly what you need in as little time as possible.

    Available Formats:

    Paperback

    Online

     


    Accounting Trends and Techniques

    Accounting Trends & Techniques—Employee Benefit Plans

    This 2012 edition of Employee Benefit Plans—Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans.  This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements.  It also includes other changes necessary to keep the book current on industry and regulatory matters. 

    Relevant guidance contained in official pronouncements issued through March 1, 2012, has been considered in the development of this edition of the book. This edition has been updated to reflect the following:

    • FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements
    • FASB ASU No. 2010-25, Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (a consensus of the FASB Emerging Issues Task Force)
    • FASB Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133 (codified in FASB ASC 815, Derivatives and Hedging)
    • SAS No. 118, Other Information in Documents Containing Audited Financial Statements (AICPA, Professional Standards, AU sec. 550)
    • SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (AICPA, Professional Standards, AU 551)

    You will find new illustrations of disclosures and financial statement examples for audited plans specific to:

    • Defined contribution pension plans
    • Defined benefit pension plans
    • Health and welfare benefit plans
    • Limited scope audits

    In addition, you will find information on:

    • Disclosures for FASB Accounting Standards Codification Section 820, Fair Value Measurements and Disclosures
    • Illustrative Auditor’s Reports
    • Illustrative Management Letters and Comments

    Available Formats:

    Paperback

    Online

    eBook

    Not-for-Profit Entities Financial Statements — Best Practices in Presentation and Disclosure

    This 2013 edition of Not-for-Profit Entities Financial Statements—Best Practices in Presentation and Disclosure provides a multitude of illustrative financial statement presentations and disclosures useful to preparers of financial statements for not-for-profit entities.

    You’ll find illustrations of the most important, immediate, and challenging disclosures, including:

    • Fair Value Measurements and Use of Estimates
    • Investments, Derivatives, Endowments and UPMIFA
    • Contributions, Recognition Revenue, including Grants, Gifts-in-Kind, Interests in Trusts and Other Receivables
    • Liabilities, including Split Interest Agreements and Pension Plans
    • Income Taxes and Uncertain Tax Positions for Tax Exempt Entities
    • Net Asset Classes and Restrictions
    • Measure of Operations and Joint Costs

     

    Available Formats:

    Paperback

    ebook

    Online




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