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

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


Industry Specific Best Practices in Presentation and Disclosure

Employee Benefit Plans—Best Practices in Presentation and Disclosure

Employee Benefit Plans—Best Practices in Presentation and Disclosure 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. 

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

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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