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Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users. Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference. Find specific GAAP codification and explanations quickly and easily Get up to speed on the latest developments and updates Follow references to relevant content in Wiley GAAP and the Disclosure Checklist Study expertly-prepared examples to understand GAAP applications Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments - and their applications and requirements - is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.
Use the following Library Databases to do research in Accounting:
Find scholarly/academic articles and information on industry standards by using these Academic Journals. Select the "Search within this publication" link on the Journal page to search all journal issues.
Reference List Examples:
Citing the Codification:
FASB (Financial Accounting Standards Board). (n.d.). Accounting Standards Codification (ASC). Retrieved January 16, 2013, from CCH Accounting Research database.
Citing a section of the Codification:
FASB (Financial Accounting Standards Board). (n.d.). ASC 605-50-45-1. Retrieved January 16, 2013, from CCH Accounting Research database.
Citing an Accounting Standards Update, Exposure Document or Other Source from the Codification:
FASB (Financial Accounting Standards Board). (2012, October 24). Accounting Standards Update (ASU) No. 2012-07. Retrieved January 16, 2013, from CCH Accounting Research database.
In-Text Citation Examples:
(FASB, ASC 605-50-45-1)
(FASB, ASU 2012-07)
Reference List Examples:
Georgiades, G. (2021). 2021-2022 GAAP Financial Statement Disclosures Manual. Wolters Kluwer. Retrieved October 27, 2021 from CCH Accounting Research database.
In-Text Citation:
Paraphrase: (Georgiades, 2021)
Quotation: (Georgiades, 2021, ASC Topic 210: Balance Sheet)
NOTE: Page numbers are not provided in the CCH Accounting Research database. When using a direct quote, provide the section of the manual for in-text citations.
