|Available Formats:||Paperback | See All|
This 2013 update identifies the reporting requirements that you need to know and apply to meet the applicable standards.
This edition has been fully updated for the ASB Clarity Project (through SAS No.127) and FASB No. 2011-04 (fair value measurement), and includes relevant FinREC recommendations throughout.
Designed to assist auditors and preparers in overcoming the complexities of financial statements, this tool will save you countless research hours and reduces the risk of noncompliance.
This practice aid will help you:
Whether you are preparing financial statements or auditing those financial statements, you'll find the most comprehensive U.S. GAAP disclosure guidance available, along with helpful illustrative financial statements and Auditor's Reports, allowing you to document the applicability of each requirement and reference the working papers where the support to a disclosure can be found.