Author(s): George Georgiades
The GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual:
This Manual is arranged into the following major parts, consistent with the Codification’s structural organization:
The Manual is designed for ease of use. Accordingly, each chapter is structured as a stand-alone chapter, providing you with all the information you’ll need on a specific topic. The majority of chapters consist of the following parts:
Some of the items included in this section do not refer to any specific authoritative literature. Nevertheless, the disclosure or presentation items they address are considered informative for users of the financial statements and usually are disclosed or presented. These disclosures or presentation items are generally accepted by accountants and auditors and, accordingly, are referenced as “Generally accepted practice” in this section.
The 2019-2020 GAAP Financial Statement Disclosures Manual is current through FASB Accounting Standards Update No. 2019-03, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections.
Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference.