By D. Edward Martin
The 2010 replace has built-in into all proper chapters the FASB's complete new Accounting criteria Codification, which adjustments considerably how as a rule permitted accounting ideas (GAAP) are referenced in monetary statements and different monetary records. in spite of the fact that, the treatise keeps to file references to GAAP when it comes to the historic, numerical GAAP pronouncements via displaying a side-by-side comparability of these pronouncements with the Codification's references.
It additionally contains: (1) the latest examples of statements and notes taken from significant companies' annual stories; (2) the latest SEC and Public corporation Accounting Oversight Board pronouncements and actions; (3) contemporary advancements within the nonprofit neighborhood, together with the adoption by means of such a lot states of the Uniform Prudent administration of Institutional cash Act; (4) the most recent precis of the AICPA's auditing criteria for personal "non-issuers," together with the present awesome audit and accounting publications and Statements of place; and (5) a kind 10-K for Gardner Denver, Inc., reflecting the present intensity of reporting required for publicly-held issuers.
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Additional info for Attorney's Handbook of Accounting, Auditing and Financial Reporting
Attorney's Handbook of Accounting, Auditing and Financial Reporting by D. Edward Martin