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GAAP Implementation Guide

GAAP Implementation Guide

Steven M. Bragg

310 pages, parution le 18/08/2004

Résumé

'!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.

L'auteur - Steven M. Bragg

Steven 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 and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in Economics from the University of Maine. He is the author of 28 books, including Accounting Best Practices, The Ultimate Accountants' Reference, and Controllership. He has been the two-time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado. Sign up for his free accounting best practices newsletter at www.stevebragg.com.

Sommaire

  • Researching GAAP Implementation Problems
  • Cash, Receivables, and Prepaid Expenses
  • Short-Term Investments and Financial Instruments
  • Inventory
  • Revenue Recognition
  • Long-Lived Assets
  • Investments
  • Current Liabilities and Contingencies
  • Long-Term Debt
  • Leases
  • Stockholders' Equity
  • Foreign Currency
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Caractéristiques techniques

  PAPIER
Éditeur(s) Wiley
Auteur(s) Steven M. Bragg
Parution 18/08/2004
Nb. de pages 310
Format 19 x 23,5
Couverture Broché
Poids 575g
Intérieur Noir et Blanc
EAN13 9780471455691

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