With comprehensive coverage of virtually every required disclosure, this resource is designed to give you an unparalleled picture of U.S. GAAP compliance.
This valuable tool provides hundreds of high-quality disclosure examples from carefully selected companies of different sizes across industries such as banking and insurance , communication services, and healthcare, including such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T . Don’t spend your time searching for the most helpful example of a given disclosure; let AICPA’s experts do the work for you.
You’ll find illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement.
This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you find exactly what you need in as little time as possible.
For auditors, this resource presents up-to-date auditors’ reports in full compliance with the clarified auditing standards.
Save time and improve efficiency with the unrivaled presentation and disclosure examples found in U.S. GAAP Financial Statements.
Examples of financial statement disclosures are all in one location to save you time
A sample auditor’s report based on the clarified auditing standards is included
Discussion of the new accounting and auditing pronouncements
Listing of most required disclosures
Pronouncement index to help you find what you need faster
FASB ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
FASB ASU No. 2014-11, Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transaction, Repurchase Financings, and Disclosures
FASB ASU No. 2014-17, Business Combinations (Topic 805): Pushdown Accounting (A Consensus of the FASB Emerging Issues Task Force)
Who Will Benefit?
Smaller and regional accounting firms need this product to have examples for disclosure for financial statements they may compile or prepare for clients.
Smaller and regional auditing firms need this product to understand the requirements of the clarified auditing standards related to the auditor’s reports.
Financial executives and staff at public or private companies
Discounted Multi-User Subscriptions
In addition to individual subscriptions, the AICPA offers multi-user subscriptions, which follow a concurrent usage model. Under this model, a subscription can be purchased for any number of users who may need access to the product at the same time. The number of seats purchased for a multi-user subscription does not need to reflect the total number of employees; rather, how many employees will need to access the product during the same time frame. For example, your firm may have 10 employees, of which only 3 may need access to the OPL subscription at the same time; therefore, you only need to purchase 3 seats under the multi-user/concurrent model. Click here for more information or call 888-777-7077.