CONTENTS

Preface

About the Author

Codification Taxonomy

Chapter 1: Researching GAAP Matters

Development of GAAP

Researching GAAP Problems

Con 8: Conceptual Framework for Financial Reporting

Chapter 2: Statement of Financial Position

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 3: Statements of Income and Comprehensive Income

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 4: Statement of Cash Flows

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 5: Accounting Policies, Changes, and Restatements

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 6: Fair Value

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 7: Cash, Receivables, and Prepaid Expenses

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 8: Transfers and Servicing of Financial Assets

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 9: Investments—Debt and Equity

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 10: Derivatives and Hedging

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 11: Inventory

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Chapter 12: Revenue Recognition—Evolving Principles and Specialized Applications

Revenue Recognition—General Principles

Long-Term Construction Contracts

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