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U.S. Master GAAP Guide (2009) (U.S. Master)

U.S. Master GAAP Guide (2009) (U.S. Master)

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In a single affordable volume CCH's U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles. The Guide explains and analyzes Accounting Research Bulletins, Accounting Principle Board Opinions, Financial Accounting Standards Board Statements, FASB Interpretations, and FASB Technical Bulletins. Summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Abstracts, AICPA Statements of Position, and selected SEC Staff Accounting Bulletins is also included. The U.S. Master GAAP Guide groups pronouncements into Topics, which are arranged to follow major balance sheet headings. This organization allows the reader to find all current pronouncements on a given subject in one section of the book. The book features a What's New In This Edition section that reports on new changes made since the previous edition. Substantive developments are integrated into the relevant discussions found in each Topic. The book uses a helpful three-step approach for each Topic, giving readers easy access to practical insights and depth of understanding. First, the U.S. Master GAAP Guide features flowcharts that illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding. Third, detailed examples show the specific computations and accounting requirements. FEATURES AND BENEFITS: - Topically arranged to follow major balance sheet divisions as closely as possible. - Three-level approach to explanation and analysis--including flowcharts, general discussion, and detailed examples--making the official pronouncements easy to understand. - Serves as a working guide to help practitioners find solutions to complex practice problems. - Helps prepare CPA Exam candidates for the portion of the Exam related to the GAAP pronouncements. - Enables clear understanding of the accounting requirements of the pronouncements.