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.

    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

    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


    Accounting Trends and Techniques

    Accounting Trends & Techniques—Employee Benefit Plans

    This 2014 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, 2014, has been considered in the development of this edition of the book.

    Key Benefits

    • Increase your understanding of the effects of the clarified reporting standards resulting in changes to all audit reports that are to be filed with the DOL, in accordance with GAAS
    • Keep up to date with a multitude of illustrative auditor’s reports for diverse reporting situations
    • Have access to illustrative disclosures that include the latest fair value measurement and disclosure requirements in GAAP
    • View actual employee benefit plan deficiencies noted and suggestions for improving operations of the plan

    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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