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　　Quick answers to your GAAP questions

The Vest Pocket Guide to GAAP is the handy pocket

problem-solver that gives today's busy financial executives the

GAAP advice they need in a quick-reference format.

Whether in public practice or private industry, professionals

will always have this reliable reference tool at their fingertips

because it easily goes anywhere-to a client's office, on a business

trip, or to an important lunch meeting.

Provides succinct answers to common GAAP questions

Easy-to-use Q & A format offers hundreds of explanations

supported by a multitude of examples, tables, charts, and

ratios

Other titles by Bragg: Running an Effective Investor Relations

Department: A Comprehensive Guide, Accounting Best Practices, Sixth

Edition, and Just-in-Time Accounting, Third Edition

Convenient and comprehensive, The Vest Pocket Guide to GAAP is

the handy reference you'll turn to again and again for quick

answers to your GAAP questions.

About the Author.

What This Book Will Do for You.

PART I THE FINANCIAL STATEMENTS.

One Financial Statements Presentation.

Two Operating Segments.

Three Earnings per Share.

Four Interim Financial Reporting.

Five Related Party Disclosures.

Six Subsequent Events.

PART II ASSETS, LIABILITIES, AND EQUITY.

Seven Receivables.

Eight Investments–Debt and Equity Securities.

Nine Investments–Equity Method and Cost Method.

Ten Inventory.

Eleven Other Assets and Deferred Costs.

Twelve Property, Plant, and Equipment.

Thirteen Intangible Assets.

Fourteen Asset Retirement and Environmental Obligations.

Fifteen Contingencies.

Sixteen Debt.

Seventeen Equity.

PART III REVENUE AND EXPENSES.

Eighteen Revenue Recognition.

Nineteen Employee Benefits and Benefit Plans.

Twenty Stock Compensation.

Twenty-One Other Expenses.

Twenty-Two Research and Development Expenses.

Twenty-Three Income Taxes.

PART IV SPECIAL TRANSACTIONS.

Twenty-Four Accounting Changes and Error Corrections.

Twenty-Five Business Combinations.

Twenty-Six Derivatives.

Twenty-Seven Fair Value.

Twenty-Eight Foreign Currency Matters.

Twenty-Nine Interest.

Thirty Leases.

Thirty-One Nonmonetary Transactions.

Thirty-Two Not-for-Profit Entities.

Index.

　　STEVEN M. BRAGG, CPA, has been the chief financial officer or

controller of four companies, as well as a consulting manager at

Ernst & Young and auditor at Deloitte. He is the author of over

forty books primarily targeted toward controllers and their needs.

Bragg received a master's degree in finance from Bentley College,

an MBA from Babson College, and a bachelor's degree in economics

from the University of Maine.

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书籍介绍

Quick answers to your GAAP questions The Vest Pocket Guide to GAAP is the handy pocket problem-solver that gives today's busy financial executives the GAAP advice they need in a quick-reference format. Whether in public practice or private industry, professionals will always have this reliable reference tool at their fingertips because it easily goes anywhere-to a client's office, on a business trip, or to an important lunch meeting. Provides succinct answers to common GAAP questions Easy-to-use Q & A format offers hundreds of explanations supported by a multitude of examples, tables, charts, and ratios Other titles by Bragg: Running an Effective Investor Relations Department: A Comprehensive Guide , Accounting Best Practices, Sixth Edition, and Just-in-Time Accounting, Third Edition Convenient and comprehensive, The Vest Pocket Guide to GAAP is the handy reference you'll turn to again and again for quick answers to your GAAP questions.