GAAP Guide® (2019)
Author(s): Jan R. Williams, Terry L. Neal, Judith Weiss
Published: Nov 05, 2018
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Product Number: 10030177-0012
Update Frequency: Annually
CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.
The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The chapters' tables of contents list all ASC topics covered, including select industry coverage, and the page on which they begin, and the Index provides a quick page references to the content you need.
Content is current and authoritative--written by leaders in the field, with analysis, practice pointers, and illustrations to filter the complexities. The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.
GAAP Guide (2019)
Topics and Content
Chapter 1 ASC 105-Generally Accepted Accounting PrinciplesChapter 2 ASC 205-Presentation of Financial StatementsChapter 3 ASC 210-Balance SheetChapter 4 ASC 215-Statement of Shareholder EquityChapter 5 ASC 220-Comprehensive IncomeChapter 6 ASC 225-Income StatementChapter 7 ASC 230-Statement of Cash FlowsChapter 8 ASC 235-Accounting Policies and StandardsChapter 9 ASC 250-Accounting Changes and Error CorrectionsChapter 10 ASC 255-Changing PricesChapter 11 ASC 260-Earnings Per ShareChapter 12 ASC 270-Interim ReportingChapter 13 ASC 272-Limited Liability EntitiesChapter 14 ASC 274-Personal Financial StatementsChapter 15 ASC 275-Risks and UncertaintiesChapter 16 ASC 280-Segment ReportingChapter 17 ASC 305-Cash and Cash EquivalentsChapter 18 ASC 310-ReceivablesChapter 19 ASC 320-Investments-Debt and Equity SecuritiesChapter 20 ASC 320—Investments—Equity SecuritiesChapter 21 ASC 323—Investments—Equity Method and Joint VenturesChapter 22 ASC 325—Investments—OtherChapter 23 ASC 326—Financial Instruments—Credit LossesChapter 24 ASC 330—InventoryChapter 25 ASC 340—Deferred Costs and Other AssetsChapter 26 ASC 350—Intangibles—Goodwill and OtherChapter 27 ASC 360—Property, Plant, and EquipmentChapter 28 ASC 405—LiabilitiesChapter 29 ASC 410—Asset Retirement and Environmental ObligationsChapter 30 ASC 420—Exit or Disposal Cost ObligationsChapter 31 ASC 430—Deferred Revenue and Contract LiabilitiesChapter 32 ASC 440—CommitmentsChapter 33 ASC 450—ContingenciesChapter 34 ASC 460—GuaranteesChapter 35 ASC 470—DebtChapter 36 ASC 480—Distinguishing Liabilities From EquityChapter 37 ASC 505—EquityChapter 38 ASC 606/605—Revenue RecognitionChapter 39 ASC 705—Cost of Sales and ServicesChapter 40 ASC 710—Compensation—GeneralChapter 41 ASC 712—Compensation—No retirement Postemployment BenefitsChapter 42 ASC 715—Compensation—Retirement BenefitsChapter 43 ASC 718—Compensation—Stock CompensationChapter 44 ASC 720—Other ExpensesChapter 45 ASC 730—Research and DevelopmenChapter 46 ASC 740—Income TaxesChapter 47 ASC 805—Business CombinationsChapter 48 ASC 808—Collaborative ArrangementsChapter 49 ASC 810—ConsolidationChapter 50 ASC 815—Derivatives and HedgingChapter 51 ASC 820—Fair Value MeasurementChapter 52 ASC 825—Financial InstrumentsChapter 53 ASC 830—Foreign Currency MattersChapter 54 ASC 832—Government AssistanceChapter 55 ASC 834—Insurance ContractsChapter 56 ASC 835—InterestChapter 57 ASC 842—LeasesChapter 58 ASC 845—Nonmonetary TransactionsChapter 59 ASC 850—Related Party DisclosuresChapter 60 ASC 852—ReorganizationsChapter 61 ASC 853—Accounting for Service Concession ArrangementsChapter 62 ASC 855—Subsequent EventsChapter 63 ASC 860—Transfers and ServicingAppendix A ASC 912—Contractors—Federal GovernmentAppendix B ASC 92X—EntertainmentAppendix C ASC 93X—Extractive ActivitiesAppendix D ASC 94X—Financial ServicesAppendix E ASC 954—Health Care EntitiesAppendix F ASC 958—Not-For-Profit EntitiesAppendix G ASC 96X—Plan AccountingAppendix H ASC 970—Real Estate—GeneralAppendix I ASC 980—Regulated OperationsAppendix J ASC 985—Software