The Vest Pocket Guide to GAAP

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.