Frequency of Updates:
The Accounting and Auditing Disclosure Manual is a comprehensive and practical reference of accounting disclosure guidance that analyzes FASB, AICPA, PCAOB, and IASB pronouncements. It delivers all the requirements and examples needed to quickly prepare accurate financial statements and auditors' reports. Its Emerging Developments Section is updated monthly to discuss the newest SEC requirements about GAAP, GAAS, and GAAS-related reporting requirements and Proposed ASUs to the extent that they create new or modify existing GAAP disclosure requirements.
The Manual compiles all relevant GAAP and GAAS requirements, as well as those for compliance with IFRS, and integrates hundreds of illustrations and examples with specific disclosure requirements. It also includes more than 5,000 specific disclosure and reporting requirements and nearly 2,000 prescriptive examples of financial statement presentations, footnote disclosures, and auditors' reporting examples.
Organized in the same order as financial statements, the Manual provides instant access to all the requirements and examples needed to prepare accurate financial statements and auditor's reports.
Coverage includes analysis of:
- Financial instruments
- Derivatives and hedging
- Employee stock options
- MD&A presentations
- Transfers of financial assets
- Contingencies and provisions
Also included are numerous cross-references to both the official literature and to pertinent sections within the Manual to provide accessibility.
- Accounting and Auditing Disclosure Manual
- Part I: Introduction
- Part II: Balance Sheet
- Part III: Income Statement
- Part IV: General Topics
- Part V: Entities In Specialized Industries
- Part VI: Specialized Entities
- Part VII: Auditor's Reports and Related Communications [Clarity Standards]
- Part VIII: Attestation Reports
- Part IX: Compilation and Review Reports
- Part IXA: Compilation and Review Reports—Clarified Standards
- Part X: International Financial Reporting Standards
- Accounting and Auditing Disclosure Manual Sample View