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Corporations: Checklists and Illustrative Financial Statements
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Whether you are preparing financial statements or auditing, reviewing, or compiling those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance available as well as helpful illustrative financial statements and auditor’s reports. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found. Completely updated to include references to FASB Accounting Standards Codification™, these checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of December 31, 2012, including:
- 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income
- 2011-12: Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in ASU No. 2011-05
- Statement on Auditing Standards Nos. 122–126 for the Codification of Statements on Auditing Standards (contained in AICPA Professional Standards)
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility.
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Paperback
Product# ACKCOR12P
Online
Product# WCP-CL |
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Defined Benefit Pension Plans: Checklists and Illustrative Financial Statements
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Whether you are preparing financial statements or auditing, reviewing, or compiling those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance available and helpful illustrative financial statements and auditor’s reports. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found. Completely updated to include references to FASB Accounting Standards Codification™, these checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of March 31, 2012, including:
- FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements
- 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)
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility.
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Paperback
Product# ACKDBP12P
Online
Product# WDB-CL |
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Defined Contribution Pension Plans: Checklists and Illustrative Financial Statements
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Whether you are preparing financial statements or auditing, reviewing, or compiling those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance available and helpful illustrative financial statements and auditor’s reports. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found. Completely updated to include references to FASB Accounting Standards Codification™, these checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of March 31, 2012, including:
- FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements
- 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)
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility.
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Paperback
Product# ACKDCP12P
Online
Product# WDC-CL |
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Health and Welfare Benefit Plans: Checklists and Illustrative Financial Statements
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Whether you are preparing financial statements or auditing, reviewing, or compiling those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance available and helpful illustrative financial statements and auditor’s reports. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found. Completely updated to include references to FASB Accounting Standards CodificationTM, these checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of March 31, 2012, including:
- FASB ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements
- 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)
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility.
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Paperback
Product# ACKHWP12P
Online
Product# WHW-CL |
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Not-for-Profit Entities: Checklists and Illustrative Financial Statements
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Whether you are preparing financial statements or auditing, reviewing, or compiling those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance available and helpful illustrative financial statements and auditor’s reports. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found. Completely updated to include references to FASB Accounting Standards Codification™, these checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of May 30, 2012, including:
- FASB ASU 2011-03, Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements
- FASB ASU 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
- FASB ASU 2011-09, Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosures about an Employer’s Participation in a Multiemployer Plan
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility.
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Paperback
Product# ACKNFP12P
Online
Product# WNP-CL |
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State and Local Governments: Checklists and Illustrative Financial Statements
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Whether you are preparing financial statements or auditing those financial statements, you’ll find the most comprehensive U.S. GAAP disclosure guidance available including updated illustrative financial statements and auditor’s reports. You can document the applicability of each requirement and reference the working papers where the support to a disclosure can be found.
The checklists have been updated to reflect authoritative pronouncements and interpretations issued as of April 30, 2012, including new auditing guidance and reporting examples for required supplementary information (RSI), supplementary information, and other information applicable to state and local governments and the following:
- GASB Statement No. 66, Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62
- GASB Statement No. 65, Items Previously Reported as Assets and Liabilities
- GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53
- GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
- GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
- GASB Statement No. 61, The Financial Reporting Entity: Omnibus—an amendment of GASB Statements No. 14 and No. 34
- GASB Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements
This essential practice aid saves you research hours and reduces the risk of noncompliance. Purchasers of the online format can download the checklist content into Microsoft Word for added flexibility.
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Paperback
Product# ACKSLG12P
Online
Product# WSG-CL |