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U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure
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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.
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Paperback
Product# ATTATT12P
Online
Product# WNG-XX
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IFRS Financial Statements—Best Practices in Presentation and Disclosure
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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.
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Paperback
Product# ATTIFRS12P
Online
Product# WIF-XX
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