With hundreds of illustrative examples from actual financial statements, U.S. GAAP Financial Statements — Best Practices in Presentation and Disclosure gives you a straightforward picture of U.S. GAAP compliance. With comprehensive coverage of virtually every required disclosure, you'll have illustrations of the most important, immediate and challenging disclosures, including derivatives and hedging, consolidations, and fair value measurement.
Employee Benefit Plans — Best Practices in Presentation and Disclosureprovides a multitude of illustrative disclosures for financial statements of employee benefit plans. Understand the effects of the clarified reporting standards resulting in changes to all audit reports that are to be filed with the Department of Labor, in accordance with GAAS, and have access to illustrative disclosures that include the latest fair value measurement and disclosure requirements in GAAP.
For those who need to prepare statements in the not-for-profit sector, Not-for-Profit Entities Financial Statements — Best Practices in Presentation and Disclosure provides a wide variety of financial statement presentations and disclosures. With illustrations of fair value measurements and use of estimates, liabilities including split interest agreements and pension plans, income taxes and uncertain tax positions for tax exempt entities, and much more, this is an essential resource for the preparation of not-for-profit financial statements.