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GAAP Guide (2014)

Book - Softcover
Publish Date: 11/24/2013
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Book - Softcover
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Provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Now available in eBook format - download to your computer instantly.

ISBN: 9780808035497

Offer Number: 9-6498-501

Update Frequency: Annually

Material ID: 10006153-7777


CCH's GAAP Guide (2014), Volumes I and II, provides 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 Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The chapters' tables of contents list all ASC topics covered, including select industry coverage, and the page on which they begin, and the Index provides a quick page references to the content you need.

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.

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

This Guide can be used in conjunction with the twice-monthly GAAP Update Service.

GAAP Guide (2014) is now available in an eBook format which you can download to your computer instantly.

Table of Contents

GAAP Guide (2014)

Topics and Content

  • Chapter 1: ASC 105—Generally Accepted Accounting Principles
  • Chapter 2 ASC 205—Presentation of Financial Statements
  • Chapter 3: ASC 210—Balance Sheet
  • Chapter 4: ASC 215—Statement of Shareholder Equity
  • Chapter 5: ASC 220—Comprehensive Income
  • Chapter 6: ASC 225—Income Statement
  • Chapter 7: ASC 230—Statement of Cash Flows
  • Chapter 8: ASC 235—Accounting Policies and Standards
  • Chapter 9: ASC 250—Accounting Changes and Error Corrections
  • Chapter 10: ASC 255—Changing Prices
  • Chapter 11: ASC 260—Earnings Per Share
  • Chapter 12: ASC 270—Interim Reporting
  • Chapter 13: ASC 272—Limited Liability Entities
  • Chapter 14 ASC 274—Personal Financial Statements
  • Chapter 15 ASC 275—Risks and Uncertainties
  • Chapter 16 ASC 280—Segment Reporting
  • Chapter 17 ASC 305—Cash and Cash Equivalents
  • Chapter 18 ASC 310—Receivables
  • Chapter 19 ASC 320—Investments—Debt and Equity Securities
  • Chapter 20: ASC 323—Investments—Equity Method and Joint Ventures
  • Chapter 21: ASC 325—Investments—Other
  • Chapter 22: ASC 330—Inventory
  • Chapter 23: ASC 340—Deferred Costs and Other Assets
  • Chapter 24: ASC 350—Intangibles—Goodwill and Other
  • Chapter 25: ASC 360—Property, Plant, and Equipment
  • Chapter 26: ASC 405—Liabilities
  • Chapter 27: ASC 410—Asset Retirement and Environmental Obligations
  • Chapter 28: ASC 420—Exit or Disposal Cost Obligations
  • Chapter 29: ASC 430—Deferred Revenue
  • Chapter 30: ASC 440—Commitments
  • Chapter 31: ASC 450—Contingencies
  • Chapter 32: ASC 460—Guarantees
  • Chapter 33: ASC 470—Debt
  • Chapter 34: ASC 480—Distinguishing Liabilities From Equity
  • Chapter 35: ASC 505—Equity
  • Chapter 36: ASC 605—Revenue Recognition
  • Chapter 37: ASC 705—Cost of Sales and Services
  • Chapter 38: ASC 710—Compensation—General
  • Chapter 39: ASC 712—Compensation—Noretirement Postemployment Benefits
  • Chapter 40: ASC 715—Compensation—Retirement Benefits
  • Chapter 41: ASC 718—Compensation—Stock Compensation
  • Chapter 42: ASC 720—Other Expenses
  • Chapter 43: ASC 730—Research and Development
  • Chapter 44: ASC 740—Income Taxes
  • Chapter 45: ASC 805—Business Combinations
  • Chapter 46: ASC 808—Collaborative Arrangements
  • Chapter 47: ASC 810—Consolidation
  • Chapter 48: ASC 815—Derivatives and Hedging
  • Chapter 49: ASC 820—Fair Value Measurement
  • Chapter 50: ASC 825—Financial Instruments
  • Chapter 51: ASC 830—Foreign Currency Matters
  • Chapter 52: ASC 835—Interest
  • Chapter 53: ASC 840—Leases
  • Chapter 54: ASC 845—Nonmonetary Transactions
  • Chapter 55: ASC 850—Related Party Disclosures
  • Chapter 56: ASC 852—Reorganizations
  • Chapter 57: ASC 855—Subsequent Events
  • Chapter 58: ASC 860—Transfers and Servicing
  • Appendix A ASC 912—Contractors—Federal Government
  • Appendix B ASC 915—Development Stage Entities
  • Appendix C ASC 92X—Entertainment
  • Appendix D ASC 93X—Extractive Activities
  • Appendix E ASC 94X—Financial Services
  • Appendix F ASC 952—Franchisors
  • Appendix G ASC 954—Health Care Entities
  • Appendix H ASC 958—Not-For-Profit Entities
  • Appendix I ASC 962—Plan Accounting
  • Appendix J ASC 970—Real Estate—General
  • Appendix K ASC 976—Real Estate—Retail Land
  • Appendix L ASC 980—Regulated Operations
  • Appendix M ASC 985—Software
About the Author(s)

Jan R. Williams, Ph.D, CPA, is the Ernst & Young Professor of Accounting and Dean of the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. He received a Ph.D. in business administration from the University of Arkansas and is a CPA licensed in Arkansas and Tennessee.

Dr. Williams has, for many years, been actively involved in the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and several other professional organizations. Throughout his career, he has taught continuing professional education for CPAs. In 1994, Dr. Williams received the Outstanding Accounting Educator Award from both the Tennessee Society of CPAs and the AICPA. He was president of the American Accounting Association in 1999-2000 and has authored or co-authored five books and more than 70 articles and other publications on issues related to financial reporting and accounting education.

Joseph V. Carcello, Ph.D., CPA, CMA, CIA, is a William B. Stokely Distinguished Scholar and a Professor in the Department of Accounting and Information Management at the University of Tennessee. Dr. Carcello has published more than 40 articles in academic and professional journals. He is the co-author of a funded research study by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission titled Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. Dr. Carcello also is the co-author of a research monograph published by the AICPA’s Auditing Standards Board titled Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997.

Dr. Carcello has taught continuing professional education courses for two of the Big 4 accounting firms, the AICPA, the Institute of Internal Auditors, the Institute of Management Accountants, and the Tennessee and Florida Societies of CPAs. He was a member of the Independence Standards Board’s Task Force on Accepting Employment with an Audit Client. Dr. Carcello currently serves on the Institute of Internal Auditors’ Board of Research Advisors.

Terry L. Neal, Ph.D., CPA, is the Dennis Hendrix Professor in Accounting in the Department of Accounting and Information Management at the University of Tennessee. He also is a Research Fellow at the University of Tennessee’s Corporate Governance Center. Dr. Neal currently teaches a graduate course in advanced financial accounting topics, an undergraduate intermediate accounting course, and has taught undergraduate auditing. He has also taught continuing professional education courses for one of the Big 4 accounting firms for several years. Dr. Neal also serves as the director of the Ph.D. program in Accounting and teaches a doctoral seminar in empirical/archival research, with an emphasis on auditing and corporate governance issues.

Judith Weiss, CPA, has an M.S. in Accounting from Long Island University, Greenvale, New York, and an M.S. in Education from Queens College, Flushing, New York. After several years in public accounting and private industry, she worked as a technical manager in the AICPA's Accounting Standards Division, where she helped industry committees to develop Audit and Accounting Guides and Statements of Position. As a senior manager in the national offices of Deloitte & Touche LLP and Grant Thornton LLP, she was involved in projects related to standard-setting by the FASB and the AICPA. Ms. Weiss has followed the work of the EITF since its inception and has attended its meetings regularly since 1991. She has contributed to several books on accounting and auditing and has co-authored articles on accounting standards for several publications, including the Journal of Accountancy, The CPA Journal, The Journal of Real Estate Accounting and Taxation, and the Journal of Corporate Accounting and Finance.

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