The Accounting and Auditing Disclosure Manual, in 168 sections, contains more than 5,000 specific disclosure and reporting requirements and nearly 2,000 examples of financial statement presentations, footnote disclosures, and auditors' reporting examples. Coverage includes financial instruments, derivatives and hedging, employee stock options, transfers of financial assets, and contingencies and provisions. The publication also includes 38 sections dedicated to disclosure requirements and prescriptive examples in compliance with International Financial Reporting Standards (IFRS).
Organized in the same order as financial statements, the Manual gives you instant access to all the requirements and examples you need to prepare accurate financial statements and auditor's reports. An extensive summary table of contents, numerous cross-references to both the official literature and pertinent sections within the Manual, and a detailed key-word index at the back make the Manual a model of accessibility.
The Accounting and Auditing Disclosure Manual is the only work of its kind to deliver all the requirements and examples you need to prepare quickly accurate financial statements and auditors' reports. It compiles all relevant GAAP and GAAS requirements and integrates hundreds of illustrations and examples with specific disclosure requirements.