Common U.S. GAAP Issues Facing CPAS

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Publisher : John Wiley & Sons
ISBN 13 : 1119514304
Total Pages : 288 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Common U.S. GAAP Issues Facing CPAS by : Renee Rampulla

Download or read book Common U.S. GAAP Issues Facing CPAS written by Renee Rampulla and published by John Wiley & Sons. This book was released on 2018-07-31 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, it presents implementation guidelines and disclosure illustrations from actual financial statements. This book will prepare you to: Identify and apply select FASB accounting and reporting guidance. Recall concepts related to FASB projects. Recall key points related to disclosures.

Common U.S. GAAP Issues Facing Accountants

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119743370
Total Pages : 288 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Common U.S. GAAP Issues Facing Accountants by : Renee Rampulla

Download or read book Common U.S. GAAP Issues Facing Accountants written by Renee Rampulla and published by John Wiley & Sons. This book was released on 2020-07-17 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements

Common U.S. GAAP Issues Facing CPAS

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119514339
Total Pages : 280 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Common U.S. GAAP Issues Facing CPAS by : Renee Rampulla

Download or read book Common U.S. GAAP Issues Facing CPAS written by Renee Rampulla and published by John Wiley & Sons. This book was released on 2018-04-26 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, it presents implementation guidelines and disclosure illustrations from actual financial statements. This book will prepare you to: Identify and apply select FASB accounting and reporting guidance. Recall concepts related to FASB projects. Recall key points related to disclosures.

Common U.S. GAAP Issues Facing Accountants

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119743419
Total Pages : 288 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Common U.S. GAAP Issues Facing Accountants by : Renee Rampulla

Download or read book Common U.S. GAAP Issues Facing Accountants written by Renee Rampulla and published by John Wiley & Sons. This book was released on 2020-06-30 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements

The Complete CPA Reference

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Publisher : John Wiley & Sons
ISBN 13 : 1118237617
Total Pages : 756 pages
Book Rating : 4.1/5 (182 download)

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Book Synopsis The Complete CPA Reference by : Nick A. Dauber

Download or read book The Complete CPA Reference written by Nick A. Dauber and published by John Wiley & Sons. This book was released on 2013-01-10 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: The newly updated fast-reference problem solver The Complete CPA Desk Reference—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures. Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB Incorporates Accounting Standards Codification (ASC) throughout the book Adds new chapters on professional ethics and quality controls for CPA firms Features a new section on International Financial Reporting Standards (IFRS) Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.

Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1945498870
Total Pages : 800 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure by : AICPA

Download or read book Accounting Trends and Techniques: U.S. GAAP Financial Statements--Best Practices in Presentation and Disclosure written by AICPA and published by John Wiley & Sons. This book was released on 2017-12-04 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.

Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

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Publisher : John Wiley & Sons
ISBN 13 : 1945498676
Total Pages : 36 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18 by : AICPA

Download or read book Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18 written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-10 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments. Key benefits of this title include: Discussion of two new exposure drafts. Current practice issues in SSARS engagements. Ethics updates. Peer review common findings. Additional SSARS engagement resources

Wiley GAAP 2021

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Publisher : John Wiley & Sons
ISBN 13 : 1119736196
Total Pages : 1420 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Wiley GAAP 2021 by : Joanne M. Flood

Download or read book Wiley GAAP 2021 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2021-02-17 with total page 1420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

Wiley Practitioner's Guide to GAAP 2022

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Publisher : John Wiley & Sons
ISBN 13 : 1119595886
Total Pages : 2169 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Wiley Practitioner's Guide to GAAP 2022 by : Joanne M. Flood

Download or read book Wiley Practitioner's Guide to GAAP 2022 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2022-03-01 with total page 2169 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics—including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including inventory, financial instruments, leases, debt, and goodwill Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2022 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More

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Publisher : John Wiley & Sons
ISBN 13 : 0471694975
Total Pages : 807 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More by : Steven M. Bragg

Download or read book The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2005-01-07 with total page 807 pages. Available in PDF, EPUB and Kindle. Book excerpt: The perfect daily answer book for the practicing accountant. The Ultimate Accountants’ Reference offers a single-source tool of best practices and control systems related to accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department. In addition, you'll gain insight into financing options, pension plans, risk management, mergers and acquisitions, and taxation topics. Order your copy today!

Wiley GAAP 2019

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Publisher : John Wiley & Sons
ISBN 13 : 1119511607
Total Pages : 2342 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Wiley GAAP 2019 by : Joanne M. Flood

Download or read book Wiley GAAP 2019 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2019-03-12 with total page 2342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2019 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB)—including the latest updates—this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. This user-friendly reference covers every pronouncement currently in effect or being deliberated—including FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretations—in a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance. Examine the latest changes to US GAAP standards and practices Gain expert perspectives on the issues surrounding specific pronouncements Learn how the standards translate to common real-world scenarios Clarify implementation through numerous illustrations and real-world examples Staying up-to-date with constantly-evolving guidelines is a challenge, but the requirement for accurate interpretation and appropriate application adds an additional layer of complexity in an area where noncompliance could expose an organization to significant risk. Wiley GAAP 2019 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.

Wiley GAAP 2018

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Publisher : John Wiley & Sons
ISBN 13 : 1119396468
Total Pages : 2570 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Wiley GAAP 2018 by : Joanne M. Flood

Download or read book Wiley GAAP 2018 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2018-03-06 with total page 2570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get the most comprehensive coverage of the FASB Codification and the latest FASB updates in a single volume Wiley GAAP 2018: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) Codification. All topics are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, definitions of terms, concepts, rules, and examples. US GAAP is constantly being updated, and its users require expert interpretation and explanation of the relevant principles. This book provides the most comprehensive coverage of each Codification topic. It contains clear, user-friendly guidance on every pronouncement. Fully up-to-date with all the latest changes, including those to inventory, financial instruments, revenue, and leases Includes more real-world examples and illustrations than competing titles Arranged according to the FASB Codification, all topics are referenced to the Codification Wiley GAAP 2018 renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort needed to solve accounting research and implementation issues, making it the best go-to source for CPAs and others working in accounting.

U. S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 68th Edition

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Publisher :
ISBN 13 : 9781940235806
Total Pages : pages
Book Rating : 4.2/5 (358 download)

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Book Synopsis U. S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 68th Edition by : American Institute of Certified Public Accountants

Download or read book U. S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 68th Edition written by American Institute of Certified Public Accountants and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Complete CPA Reference

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 111822440X
Total Pages : 752 pages
Book Rating : 4.1/5 (182 download)

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Book Synopsis The Complete CPA Reference by : Nick A. Dauber

Download or read book The Complete CPA Reference written by Nick A. Dauber and published by John Wiley & Sons. This book was released on 2013-01-10 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt: The newly updated fast-reference problem solver The Complete CPA Desk Reference—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures. Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB Incorporates Accounting Standards Codification (ASC) throughout the book Adds new chapters on professional ethics and quality controls for CPA firms Features a new section on International Financial Reporting Standards (IFRS) Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.

U. S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 67th Edition

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Publisher :
ISBN 13 : 9781937352714
Total Pages : 607 pages
Book Rating : 4.3/5 (527 download)

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Book Synopsis U. S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 67th Edition by : American Institute of Certified Public Accountants

Download or read book U. S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 67th Edition written by American Institute of Certified Public Accountants and published by . This book was released on 2013 with total page 607 pages. Available in PDF, EPUB and Kindle. Book excerpt:

AICPA Technical Questions and Answers, 2019

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Publisher : John Wiley & Sons
ISBN 13 : 1950688011
Total Pages : 688 pages
Book Rating : 4.9/5 (56 download)

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Book Synopsis AICPA Technical Questions and Answers, 2019 by : AICPA

Download or read book AICPA Technical Questions and Answers, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-09-11 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technical Questions and Answers compiles popular Q&As from the AICPA’s Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Auditors’ Reports Required Supplementary Information Preparation, Compilation, and Review Engagements Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Attestation Engagements This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.

GAAP Financial Statement Disclosures Manual, 2019-2020

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Author :
Publisher : CCH Incorporated
ISBN 13 : 9780808052494
Total Pages : 0 pages
Book Rating : 4.0/5 (524 download)

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Book Synopsis GAAP Financial Statement Disclosures Manual, 2019-2020 by : George Georgiades

Download or read book GAAP Financial Statement Disclosures Manual, 2019-2020 written by George Georgiades and published by CCH Incorporated. This book was released on 2019-08-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: - Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. - Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. - Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. - Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as revenue recognition, financial instruments, fair value, business combinations, consolidation, income taxes, pensions, leases, accounting changes, and variable interest entities. This Manual is arranged into the following major parts, consistent with the Codification''s structural organization: - Part 1 General Principles (ASC Topics 100s) - Part 2 Presentation (ASC Topics 200s) - Part 3 Assets (ASC Topics 300s) - Part 4 Liabilities (ASC Topics 400s) - Part 5 Equity (ASC Topics 500s) - Part 6 Revenue (ASC Topics 600s) - Part 7 Expenses (ASC Topics 700s) - Part 8 Broad Transactions (ASC Topics 800s) The Manual is designed for ease of use. Accordingly, each chapter is structured as a stand-alone chapter, providing you with all the information you''ll need on a specific topic. The majority of chapters consist of the following parts: 1. Executive Summary. This section provides a clear and concise overview of the specific financial statement topic. 2. Authoritative Accounting Literature. This section provides reference to the relevant FASB ASC Topic. 3. Disclosure and Key Presentation Requirements. This section provides a detailed listing of (a) the disclosure requirements (FASB ASC Section 50) and (b) those key presentation requirements (FASB ASC Section 45) that are relevant to enhance compliance with and better understand the disclosure requirements. This section also provides specific references to the FASB ASC paragraphs that prescribe the specific disclosure or key presentation requirement. Some of the items included in this section do not refer to any specific authoritative literature. Nevertheless, the disclosure or presentation items they address are considered informative for users of the financial statements and usually are disclosed or presented. These disclosures or presentation items are generally accepted by accountants and auditors and, accordingly, are referenced as "Generally accepted practice" in this section. 4. Examples of Financial Statement Disclosures. This section contains specific examples of disclosures that cover different situations, circumstances, assumptions, and so on. Unless specifically indicated, the examples provided assume that the most recent financial statements presented are for the year ended December 31, 20X2. The 2019-2020 GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2019-03, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections. Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference. CONTENTS: The GAAP Financial Statement Disclosures Manual includes the following topics: Part 1--General Principles ASC Topic 105: Generally Accepted Accounting Principles Part 2--Presentation ASC Topic 205: Presentation of Financial Statements ASC Topic 210: Balance Sheet ASC Topic 215: Statement of Shareholder Equity ASC Topic 220: Income Statement--Reporting Comprehensive Income ASC Topic 225 (Superseded): Income Statement ASC Topic 230: Statement of Cash Flows ASC Topic 235: Notes to Financial Statements ASC Topic 250: Accounting Changes and Error Corrections ASC Topic 255: Changing Prices ASC Topic 260: Earnings Per Share ASC Topic 270: Interim Reporting ASC Topic 272: Limited Liability Entities ASC Topic 275: Risks and Uncertainties ASC Topic 280: Segment Reporting Part 3--Assets ASC Topic 305 (Superseded): Cash and Cash Equivalents ASC Topic 310: Receivables ASC Topic 320: Investments--Debt and Equity Securities ASC Topic 321: Investments--Equity Securities ASC Topic 323: Investments--Equity Method and Joint Ventures ASC Topic 325: Investments--Other ASC Topic 326: Financial Instruments--Credit Losses ASC Topic 330: Inventory ASC Topic 340: Other Assets and Deferred Costs ASC Topic 350: Intangibles--Goodwill and Other ASC Topic 360: Property, Plant, and Equipment Part 4--Liabilities ASC Topic 405: Liabilities ASC Topic 410: Asset Retirement and Environmental Obligations ASC Topic 420: Exit or Disposal Cost Obligations ASC Topic 430: Deferred Revenue ASC Topic 440: Commitments ASC Topic 450: Contingencies ASC Topic 460: Guarantees ASC Topic 470: Debt ASC Topic 480: Distinguishing Liabilities from Equity Part 5--Equity ASC Topic 505: Equity Part 6--Revenue ASC Topic 605: Revenue Recognition ASC Topic 606: Revenue from Contracts with Customers ASC Topic 610: Other Income Part 7--Expenses ASC Topic 705: Cost of Sales and Services ASC Topic 710: Compensation--General ASC Topic 712: Compensation--Nonretirement Postemployment Benefits ASC Topic 715: Compensation--Retirement Benefits ASC Topic 718: Compensation--Stock Compensation ASC Topic 720: Other Expenses ASC Topic 730: Research and Development ASC Topic 740: Income Taxes Part 8--Broad Transactions ASC Topic 805: Business Combinations ASC Topic 808: Collaborative Arrangements ASC Topic 810: Consolidation ASC Topic 815: Derivatives and Hedging ASC Topic 820: Fair Value Measurement ASC Topic 825: Financial Instruments ASC Topic 830: Foreign Currency Matters ASC Topic 835: Interest ASC Topic 840: Leases ASC Topic 842: Leases ASC Topic 845: Nonmonetary Transactions ASC Topic 850: Related Party Disclosures ASC Topic 852: Reorganizations ASC Topic 853: Service Concession Arrangements ASC Topic 855: Subsequent Events ASC Topic 860: Transfers and Servicing Accounting Resources on the Web Cross-Reference to Pre-Codification Accounting Literature Index ABOUT THE AUTHOR: George Georgiades, CPA, has more than 38 years of experience in public accounting, including seven years as an audit senior manager with a major international accounting firm. He currently has his own firm and consults with CPA firms, public companies, and private companies on technical accounting, auditing, and financial reporting and disclosure issues. He works closely with senior partners in charge of the quality control and accounting and auditing technical functions at several CPA firms. He has served as an engagement quality reviewer on hundreds of audit engagements related to financial statements of both small, closely held companies and large, publicly held enterprises. Also, he has personally conducted more than 75 peer reviews, consulting reviews, and inspections and brings to the Manual extensive hands-on experience in performing independent technical reviews of financial statements. Mr. Georgiades is also the author of the GAAS Practice Manual and the GAAS Update Service and has contributed extensively to several other publications. He is also author of numerous articles, continuing education courses, and periodicals on issues related to audit quality and financial reporting. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants, and served on the California Society of CPAs'' Peer Review Committee.