U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

by American Institute of CPAs

Save time and improve efficiency with the unrivaled presentation and disclosure examples found in U.S. GAAP Financial Statements. With comprehensive coverage of virtually every required disclosure, this resource is designed to give you an unparalleled picture of U.S. GAAP compliance. This valuable tool provides hundreds of high quality disclosure examples from carefully selected companies of varying sizes in more than 100 industries. Illustrations of the most important and challenging disclosures are provided, such as derivatives and hedging, consolidations, and fair value measurement. Don't spend your time searching for the most helpful example of a given disclosure, let AICPA's experts do the work for you. Also included are up-to-date auditors' reports, fully in compliance with the Clarified Auditing Standards, and detailed indexes to help you find exactly what you need in as little time as possible. Updates Include: No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Guidance in Topic 810, Consolidation; No. 2014-15, Presentation of Financial Statements--Going Concern (Subtopic 205-40) - Disclosure of Uncertainties about and Entity's Ability to Continue as a Going Concern; No. 2014-17, Business Combinations (Topic 805): Pushdown Accounting; No. 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20), Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items.

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