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GAAP Reporter with FASB Codification

GAAP Reporter with FASB Codification

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GAAP Reporter with FASB Codification is a unique research resource designed to help accounting and financial reporting professionals ensure compliance with GAAP (Generally Accepted Accounting Principles). Our expert authors provide in-depth, section-by-section guidance, interpretation and analysis on the entire breadth of the Financial Accounting Standards Board's (FASB) Codification, as well as updated coverage to reflect any new changes issued by FASB.

Organized according to the structure of the FASB Codification, GAAP Reporter with FASB Codification provides detailed guidance in the form of Explanations for each section. These expert-authored Explanations make the Codification easier to understand by restating the language in the Codification in clear, straightforward terms and providing professional insights, expertise, and illustrations on how to apply the guidance in practice.

These insights typically cover:

  • Common practice in applying the guidance in the Codification

  • Common pitfalls in applying the guidance

  • Recent or pending updates to the guidance

  • SEC comment letters

  • Differences between IFRS and U.S. GAAP

  • How to perform a calculation described in the guidance

  • Illustrative examples of required disclosures

In addition to comprehensive expert analysis and commentary, the GAAP Reporter also contains time-saving practice aids, including detailed annual and interim disclosure checklists, client letters, and memoranda.

GAAP Reporter also provides access to the full text of the Codification, and for each section of the Codification brings together any Accounting Standards Updates, Prior Versions of the Codification, and related Original standards related to that section. 

List of Content (Click any title to expand the list)Summary Table of Contents

  • User Guide to GAAP Reporter
  • General Principles
  • Presentation
  • Assets
  • Liabilities
  • Equity
  • Revenue
  • Expenses
  • Broad Transactions
  • Industry
  • Exposure Drafts
  • Practice Aids
    • Checklists
    • Interoffice Memos
    • Client Letters
  • Example of TOC Structure for a specific Section of the Codification:
    • User Guide to GAAP Reporter
    • General Principles
    • Presentation
    • Assets
    • Liabilities
    • Equity
    • Revenue
      • Revenue Recognition (605)
        • Overall (605-10)
        • 605-10-00 Status
        • 605-10-05 Overview and Background
        • 605-10-15 Scope and Scope Exceptions
        • 605-10-20 Glossary
        • 605-10-25 Recognition
        • 605-10-25 Recognition (Text of Codification)
        • Explanations for 605-10-25
        • Accounting Standards Updates for 605-10-25
        • Prior Code for 605-10-25
        • Original Standards for 605-10-25
  • GAAP Reporter with FASB Codification Sell Sheet View
  • GAAP Reporter with FASB Codification Sample View
  • Checkpoint SEC GAAP Brochure View