In a single affordable volume, CCH's U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations and comes with a special bonus CPE course supplement entitled “Top Accounting Issues for 2010 CPE Course” which allows professionals to earn CPE credit while keeping up-to-date on the most important accounting issues (grading fee additional). With dual pre-/post-Codification references, the Guide explains current GAAP. Selected SEC Staff Accounting Bulletins are also included.
The U.S. Master GAAP Guide groups pronouncements into chapters that follow major balance sheet headings, allowing readers to find all current pronouncements on a given subject in one place.
The "What's New In This Edition" section at the beginning of the book alerts readers to all of the new standards activity since the previous edition. Substantive developments are integrated into chapters throughout the book.
Each chapter guides the reader with a helpful three-step approach, enabling easy access to practical insights and depth of understanding. First, the U.S. Master GAAP Guide features flowcharts that illustrate the decision process and accounting procedures. Then, general discussion of the major provisions provides a context for understanding. Finally, detailed examples show specific computations and accounting requirements.
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