Product Image

U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Print This Page
Available Formats:  Online Subscription | Paperback | See All

Save time and improve efficiency with the unrivaled presentation and disclosure examples found in U.S. GAAP Financial Statements. 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 varying sizes in more than 100 industries. Illustrations of the most important and challenging disclosures are provided, such as derivatives and hedging, consolidations, and fair value measurement. Don’t spend your time searching for the most helpful example of a given disclosure, let AICPA’s experts do the work for you.

Also included are up-to-date auditors’ reports, fully in compliance with the Clarified Auditing Standards, and detailed indexes to help you find exactly what you need in as little time as possible.


  • No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Guidance in Topic 810, Consolidation
  • No. 2014-15, Presentation of Financial Statements--Going Concern (Subtopic 205-40) - Disclosure of Uncertainties about and Entity's Ability to Continue as a Going Concern
  • No. 2014-17, Business Combinations (Topic 805): Pushdown Accounting
  • No. 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20), Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items

Access the same information ONLINE!

The online format provides all the same benefits, as well as the ability to find exactly what you need through key word searches. It puts all the great features of this tool right at your fingertips. For more information go to: online format
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.
Paperback , 2015
Product# ATTATT15P
Availability: In Stock
AICPA Member:$139.00
Your Price:$179.00
Standing Order icon
Standing Order icon

Standing Order Option: Save 10% on Publications

Check the Standing Order Option box to save 10% on this publication. (The discounted price will appear in the Shopping Cart.) Each future new edition will be automatically shipped to you at a 10% discount.

If you wish to be removed from the Standing Order list in the future, simply contact the AICPA Service Center at 888.777.7077 or

Save on current and future editions.
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.