GAAP FINANCIAL STATEMENT DISCLOSURES MANUAL, 2022-2023

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 financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. This Manual is arranged into the following major parts, consistent with the Codification's broad structure: · Part 1 General Principles (Topic Codes 100s) · Part 2 Presentation (Topic Codes 200s) · Part 3 Assets (Topic Codes 300s) · Part 4 Liabilities (Topic Codes 400s) · Part 5 Equity (Topic Codes 500s) · Part 6 Revenue (Topic Codes 600s) · Part 7 Expenses (Topic Codes 700s) · Part 8 Broad Transactions (Topic Codes 800s)