Quick answers to your GAAP questions
The Vest Pocket Guide to GAAP is the handy pocket
problem-solver that gives today''s busy financial executives the
GAAP advice they need in a quick-reference format.
Whether in public practice or private industry, professionals
will always have this reliable reference tool at their fingertips
because it easily goes anywhere-to a client''s office, on a business
trip, or to an important lunch meeting.
Provides succinct answers to common GAAP questions
Easy-to-use Q A format offers hundreds of explanations
supported by a multitude of examples, tables, charts, and
ratios
Other titles by Bragg: Running an Effective Investor Relations
Department: A Comprehensive Guide, Accounting Best Practices, Sixth
Edition, and Just-in-Time Accounting, Third Edition
Convenient and comprehensive, The Vest Pocket Guide to GAAP is
the handy reference you''ll turn to again and again for quick
answers to your GAAP questions.
關於作者：
STEVEN M. BRAGG, CPA, has been the chief financial officer or
controller of four companies, as well as a consulting manager at
Ernst Young and auditor at Deloitte. He is the author of over
forty books primarily targeted toward controllers and their needs.
Bragg 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.
目錄：
About the Author.
What This Book Will Do for You.
PART I THE FINANCIAL STATEMENTS.
One Financial Statements Presentation.
Two Operating Segments.
Three Earnings per Share.
Four Interim Financial Reporting.
Five Related Party Disclosures.
Six Subsequent Events.
PART II ASSETS, LIABILITIES, AND EQUITY.
Seven Receivables.
Eight Investments–Debt and Equity Securities.
Nine Investments–Equity Method and Cost Method.
Ten Inventory.
Eleven Other Assets and Deferred Costs.
Twelve Property, Plant, and Equipment.
Thirteen Intangible Assets.
Fourteen Asset Retirement and Environmental Obligations.
Fifteen Contingencies.
Sixteen Debt.
Seventeen Equity.
PART III REVENUE AND EXPENSES.
Eighteen Revenue Recognition.
Nineteen Employee Benefits and Benefit Plans.
Twenty Stock Compensation.
Twenty-One Other Expenses.
Twenty-Two Research and Development Expenses.
Twenty-Three Income Taxes.
PART IV SPECIAL TRANSACTIONS.
Twenty-Four Accounting Changes and Error Corrections.
Twenty-Five Business Combinations.
Twenty-Six Derivatives.
Twenty-Seven Fair Value.
Twenty-Eight Foreign Currency Matters.
Twenty-Nine Interest.
Thirty Leases.
Thirty-One Nonmonetary Transactions.
Thirty-Two Not-for-Profit Entities.
Index.
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