The Manual has been completely revised and streamlined. Two new Parts have been added that cover attestation standards, as well as disclosure requirements and footnote and face of the financial statement examples for all international financial reporting standards. In addition, new sections have been added that address the effect of the Sarbanes-Oxley Act on public companies and the standards of the Public Company Accounting Oversight Board (PCAOB).
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. Updated twice a year to keep up with the latest GAAP and GAAS trends. 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.
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.
Other disclosure manuals supply requirements and recommendations, but leave you guessing at the wording of financial statements and footnotes. Accounting and Auditing Disclosure Manual removes the uncertainty and enables you to prepare statements and auditors' reports with complete confidence.
The Manual eliminates disclosure guesswork by answering questions like: