Tax and Accounting

AREA: US

Bound Book

Price 54,700yen (57,435yen included tax)

Pub. December 2011

CCH's 2012 GAAP Guide , Volumes I and II provide the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The GAAP Guide (2012) is now available in an eBook format which you can download to your computer instantly.

This two-volume set's detailed cross-reference table,index, and useful references to the original GAAP literature help you quickly locate the information you need in the way you are most comfortable with. Major standards, and interpretations of major standards, are covered in Volume I, and guidance for more narrow transactions is provided in Volume II. ;

Content is current and authoritative--written by leaders in the field, with analysis, practice pointers, and illustrations to filter the complexities. The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.

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; and the chapters' tables of contents list all topics covered and the page on which they begin.

The GAAP Guide satisfies all AICPA peer review standards and requirements.

These books can be used in conjunction with the twice-monthly GAAP Update Service.

Contents Includes

GAAP Guide (2012)

Topics and Content

Generally Accepted Accounting Principles:

• Accounting Changes
• Accounting Policies and Standards
• Advertising
• Balance Sheet Classification and Related Display Issues
• Bankruptcy and Reorganization
• Business Combinations
• Capitalization and Expense Recognition Concepts
• Cash Flow Statement
• Computer Software
• Consolidated Financial Statements
• Contingencies, Risks, and Uncertainties
• Convertible Debt and Debt with Warrants
• Deferred Compensation Contracts
• Depreciable Assets and Depreciation
• Development Stage Enterprises
• Earnings per Share
• Equity Method
• Extinguishment of Debt
• Fair Value
• Financial Instruments
• Foreign Operations and Exchange
• Government Contracts
• Impairment of Long-Lived Assets
• Income Taxes
• Installment Sales
• Intangible Assets
• Interest Costs Capitalized
• Interest on Receivables and Payables
• Interim Financial Reporting
• Inventory
• Investments in Debt and Equity Securities
• Leases
• Long-Term Construction Contracts
• Long-Term Obligations
• Nonmonetary Transactions
• Pension Plans
• Pension Plans--Employers
• Pension Plans--Settlements and Curtailments
• Personal Financial Statements
• Postemployment and Postretirement Benefits Other Than Pensions
• Product Financing Arrangements
• Property Taxes
• Real Estate Transactions
• Related Party Disclosures
• Research and Development
• Results of Operations
• Revenue Recognition
• Segment Reporting
• Stock-Based Payments
• Stockholders’ Equity
• Transfer and Servicing of Financial Assets
• Troubled Debt Restructuring
• Appendix: Not-for-Profit Organizations