GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013

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9780808029670: GAAP Financial Statement Disclosures Manual, (w/CD-ROM), 2012-2013

The 2012-2013 GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures and key presentation requirements. Specifically, the Manual: Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. Provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. Incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty, such as financial instruments, fair value, business combinations, consolidation, income taxes, pensions, accounting changes, and variable interest entities. All of the sample disclosures in the GAAP Financial Statement Disclosures Manual are included on the accompanying CD-ROM.

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About the Author:

George Georgiades, CPA, has more than 31 years of experience in public accounting, including seven years as an audit senior manager with a major international accounting firm. He currently has his own firm and consults exclusively with CPA firms on technical accounting, auditing, and financial statement disclosures issues. In writing this Manual, Mr. Georgiades has capitalized on the extensive experience he has gained from association with clients and with international, national, regional, and local accounting firms. He has been personally involved in more than 600 audit engagements and related financial statements of both small, closely-held companies and large, publicly-held enterprises. He has personally conducted more than 75 peer reviews, consulting reviews, and inspections. He also brings extensive hands-on experience in performing independent technical reviews of financial statements. Mr. Georgiades is also the author of the GAAS Practice Manual, and the GAAS Update Service. He is a member of the American Institute of Certified Public Accountants and the California Society of CPAs, and served on the California Society of CPA's Peer Review Committee.

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