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GAAP Implementation Guide
BY Steven M. Bragg
BUSINESS & MANAGEMENT / ACCOUNTING / GAAP /
The most practical, authoritative guide to implementing GAAP
Until now, accountants have had no guidance for what controls, policies, procedures, forms, reports, or archiving requirements they should use to properly mesh with the latest GAAP. An ideal companion volume to the Wiley GAAP guide, the GAAP Implementation Guide provides the practical application information essential to ensuring that a company's accounting systems are fully capable of incorporating the most recent GAAP.
GAAP Implementation Guide features handy, illustrative decision trees showing how to determine which GAAP ruling to use in a variety of situations, eliminating hours of time wading through detailed GAAP rulings. Other helpful, timesaving features include:
A concise version of the more detailed GAAP found in the Wiley GAAP guides
Specific accounting policies that comply with GAAP, especially in terms of creating controls that mesh with GAAP
The most common accounting transactions modified to work within GAAP restrictions
Specific controls that allow the maximum level of control over accounting systems while remaining in compliance with GAAP
Templates for forms and reports that can be used in a GAAP-compliant accounting system
Numerous examples of footnotes that can be used to describe
GAAP-mandated financial disclosures
Hundreds of GAAP-compliant journal entries for most accounting transactions
Identification of the types of reports and other information to be retained as part of a comprehensive accounting system
GAAP Implementation Guide is a valuable tool for CFOs, controllers, accounting managers, and general ledger accountants who need to ensure that their company properly treats all types of accounting transactions in accordance with GAAP.
Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of seventeen books.
TABLE OF CONTENTS:
Chapter 1: Researching GAAP Implementation Problems.
Chapter 2: Cash, Receivables, and Prepaid Expenses.
Chapter 3: Short-Term Investments and Financial Instruments.
Chapter 4: Inventory.
Chapter 5: Revenue Recognition.
Chapter 6: Long-Lived Assets.
Chapter 7: Investments.
Chapter 8: Current Liabilities and Contingencies.
Chapter 9: Long-Term Debt.
Chapter 10: Leases.
Chapter 11: StockholdersĄ¯ Equity.
Chapter 12: Foreign Currency.