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The most comprehensive guide to the latest financial reporting practices
Now in its 62nd edition, Accounting Trends & Techniques is an essential resource for any CPA who frequently prepares or uses financial statements. This AICPA best-seller is filled with examples of current reporting techniques and methods used by 600 of the nation's top publicly traded companies across all major industries. Completely updated with hundreds of financial statement excerpts that reflect recent standards and pronouncements, Accounting Trends & Techniques gives you the information you need to navigate the reporting complexities within GAAP and apply current best practices, including
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Accounting Trends & Techniques—2008, is a compilation of reporting and disclosure data obtained from a survey of the annual reports to stockholders of 600 publicly traded companies. This AICPA publication is produced for the purpose of providing accounting professionals with an invaluable resource for incorporating new and existing accounting and reporting guidance into financial statements using presentation techniques adopted by some of the most recognized companies headquartered in the United States. The annual reports surveyed were those of selected industrial, merchandising, technology, and service companies for fiscal periods ending between February 2007 and January 2008.
Significant accounting trends, as revealed by a comparison of current survey findings with those of prior years, are highlighted in numerous comparative tabulations throughout this publication. These tables show trends in such diverse accounting matters as financial statement format and terminology and the accounting treatment of transactions and events reflected in the financial statements.
Accounting techniques are illustrated by excerpts from the annual reports of the survey companies and represent various presentation practices already subjected to the audit requirements mandated by the Public Company Accounting Oversight Board (PCAOB). Furthermore, the excerpts selected for inclusion were subjected to an evaluation process and found to be particularly relevant and useful to financial statement preparers. Every edition of Accounting Trends & Techniques has all new annual report excerpts so the readers are provided only current financial statement preparation techniques.
Recently issued technical guidance for which this edition supplies illustrative annual report excerpts include SFAS No. 159, The Fair Value Option for Financial Assets and Financial Liabilities—Including an Amendment of FASB Statement No. 115, SFAS No. 157, Fair Value Measurements, and FIN 48, Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109. Readers should be aware that the effective dates of recently released technical guidance affect the timing of its inclusion in the financial statements of the survey companies, which, in turn, affects the timing of the resulting illustrative excerpts available for potential inclusion in Accounting Trends & Techniques.
Indexes in this edition include the "Appendix of 600 Companies," which alphabetically lists each of the 600 survey companies included in the current edition, as well as where in the text excerpts from their annual reports can be found; the "Pronouncement Index," which provides for easy cross-referencing of pronouncements to the applicable descriptive narratives preceding the various statistical tables and annual report excerpts; and the "Subject Index," which is fully cross-referenced to all significant topics included throughout the text sections.
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