GAAP Guide Level A (2009) |
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- Accounting pronouncements are organized alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles.
- Pronouncements covering the same subject are incorporated into a single chapter, so that the authoritative information is easily accessible.
- Includes references to pertinent paragraphs of the original pronouncements. Where applicable, topics related to international standards are cross-referenced to CCH's International Accounting/Financial Reporting Standards Guide.
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- The Practice Pointers throughout point out, in plain English, how to apply the standards just discussed.
- Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature.
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- Cross-Reference shows the chapter in which a particular pronouncement is discussed and where to find its counterpart in the proposed FASB codification
- Index provides a quick page reference
- Chapters' tables of contents list all topics covered and the page on which they begin.
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