Accounting and Financial Statements

The challenge of interpreting and implementing the authoritative literature comprising nonprofit GAAP is greater today than at any time in recent history. PPC's Guide to Nonprofit GAAP helps you meet that challenge. The format of our Guide helps you to locate answers quickly and easily. It covers all of the authoritative literature that applies to nonprofit organizations and provides references to the FASB Accounting Standards Codification. You'll also get a specialized disclosure checklist tailored just for nonprofit organizations.

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With PPC's Governmental Financial Statement Illustrations and Trends, you have over 700 pages of financial statements at your fingertips - large, medium, and small cities, school districts, and special purpose governments. These real-life financial statements show you what options and formats others are selecting for their financial statement presentations as well as how they are implementing new GASB standards, which will save you time in preparing your own. This Guide also includes a chapter on trends and common errors in governmental financial statements.

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The most reliable guide available on its subject, Federal Taxation of Income, Estates & Gifts is the industry-leading treatise for professionals seeking informed answers to complex tax questions.

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The GAAP Practice Manual is a comprehensive, authoritative reference for U.S. generally accepted accounting principles (GAAP). It is a complete source for analyses of the FASB Codification, which is the single authoritative foundation of U.S. GAAP. Each Section of the Manual is divided into the following parts: applicable authoritative FASB Codification sections; overview; measurement principles; disclosure requirements; disclosure examples; and related topics.

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PPC's Guide to Religious Organizations is loaded with practical guidance, real life examples, and timesaving checklists and practice aids to give you the knowledge you need to confidently and competently address all the accounting, financial reporting, and tax issues affecting religious organizations. The Guide helps you understand unique tax issues including ministers’ taxes, housing allowances, and discretionary funds; unrelated business income; political activities and lobbying; and intermediate sanctions. The Guide explains special accounting considerations such as accounting for faith promises, furloughs and sabbaticals, and contributed services. It also provides you with sample religious organization financial statements, and shows you how to strengthen internal controls and help prevent fraud.

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With PPC's book on trusts and estates, accountants can find answers to all the trusts and estates accounting and reporting questions they may have. Learn More

Properly accounting for income taxes in GAAP financial statements requires a thorough understanding of complex accounting and tax rules and regulations. PPC's Guide to Accounting for Income Taxes provides practical, how-to guidance on all aspects of accounting for income taxes under FASB ASC 740, Income Taxes. The Guide includes numerous illustrations and example calculations, as well as helpful practice aids, that will enable you to effectively and efficiently identify temporary differences, calculate current and deferred income taxes, and report and disclose income taxes in GAAP financial statements.

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PPC's Guide to Real Estate provides comprehensive real estate accounting and tax guidance in a single, easy-to-use source. The Guide provides the information and tools you need to address the accounting and tax aspects of acquiring, developing, building, leasing, and selling real estate.

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PPC's Guide to GAAP is the accounting professionals' one-stop guide to the Financial Accounting Standard Board's General Accepted Accounting Principles. Learn More

PPC's Nonprofit Financial Statement Illustrations and Trends offers more than 20 current financial statements and illustrative notes for various types and sizes of nonprofit organizations. Get consistency in style, format, and technical quality of financial statements with this essential guide. The Guide also includes a Trends Survey to provide insight on various reporting alternatives available to nonprofit organizations and discuss common errors noted during the survey.

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Physicians and other health care professionals often need a wide variety of professional services from their trusted CPA. PPC's Guide to Physicians and Other Health Care Professionals covers a wide range of profitable services, including write-up, financial planning, federal income tax planning, retirement plans, and payroll taxes. It also addresses Medicare laws and regulations, the fraud and abuse laws, physician compensation arrangements and how to divide the profits of the practice, medical office management, and billing considerations.

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PPC's Guide to Restaurants and Bars is written by a leading combination of internal and external authors with extensive expertise and decades of practice experience. There is no other source available on the market that provides the practical, yet authoritative, guidance applicable to both CPAs and restaurateurs found in this Guide.

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Local government accounting professionals and auditors must stay aware of the constant changes affecting their specialized knowledge on governmental accounting and auditing. PPC's Governmental Update delivers up-to-the-minute information about government accounting, auditing, financial reporting, and single audits, assuring you that you will always be "in the know" - able to quickly respond to new requirements, avoid deficiencies, and manage your governmental practice to save time and increase profits!

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Each month, PPC's Accounting and Auditing Update delivers concise, timely articles that keep you informed without wasting your time. The monthly Update includes coverage of hot topics that are important to your bottom line - from the rapidly changing standard-setting environment to ethics issues, to common audit concerns and financial statement pitfalls. In addition, the Update includes the PPC Technology Update, a regular monthly feature that provides information on the latest technology issues facing firms and practical tips on how to address them.

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PPC's Guide to Preparing Governmental Financial Statements is your one source for answers on applying GAAP to a government. The Guide is a hands-on resource that discusses and illustrates governmental accounting standards and can best be described as a governmental GAAP Guide. Both government accounting professionals and auditors will save countless research hours by using the topical format, comprehensive disclosure checklist, and numerous illustrations and practical considerations to quickly resolve perplexing governmental accounting and reporting issues.

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PPC's Guide to Cash, Tax, and Other Bases of Accounting gives you clear guidance on other comprehensive basis of accounting financial statements. The Guide not only explains the unique measurement and disclosure requirements of each basis of accounting, but the reporting options as well. It comes with both cash basis and tax basis disclosure checklists, example financial statements that cover a variety of entity types, note disclosures, and tailored compilation and review practice aids.

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Preparing complete and accurate financial statements and related notes can be very challenging. PPC's Guide to Preparing Financial Statements is a financial statement preparers' manual tailored especially for preparers of financial statements for nonpublic companies. The Guide takes you from the trial balance to the completed financial statements (including notes) in statement-by-statement, account-by-account sequence, regardless of whether the statements are audited, reviewed, compiled, or prepared by accountants in industry.

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FASB and AICPA requirements change so often that it can be a challenge to follow every new update and see how it applies to you. The Accounting and Auditing Update Service can help you stay on top of these changes and provide guidance as to how they may or may not affect your work.

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The Accounting and Auditing Disclosure Manual is a comprehensive and practical reference of accounting disclosure guidance. It includes specific disclosure and reporting requirements, prescriptive examples of financial statement presentations, footnote disclosures, and auditors' reporting examples covering financial instruments, derivatives and hedging, employee stock options, transfers of financial assets, contingencies and provisions, oil and gas, and compliance with IFRS.

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The 2024 edition of SEC Guidelines: Rules and Regulations is a compilation of Forms, Regulations, and Interpretative Guidance, and reflects the latest requirements for preparing financial statements and related disclosure documents to be filed with the SEC.

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Missing or incomplete financial statement disclosures are one of the most common deficiencies cited by peer reviewers. PPC's Interactive Disclosure Library for Nonprofit Organizations assists financial statement preparers and auditors alike by providing an Excel version of our popular disclosure checklist for nonprofit organizations that can be electronically completed as well as providing real-world examples illustrating every disclosure required by GAAP.

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Issued by the International Accounting Standards Board in July 2009, IFRS for Small and Medium-sized Entities is a self-contained standard tailored for the needs and capabilities of smaller businesses. Many of the principles in full IFRSs for recognizing and measuring assets, liabilities, income and expenses have been simplified, topics not relevant to SMEs have been omitted, and the number of required disclosures has been significantly reduced.

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PPC's Interactive Disclosure Library for Nonpublic Companies provides an Excel version of our popular disclosure checklist for nonpublic companies that can be electronically completed as well as providing real-world examples illustrating every disclosure required by GAAP.

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The AICPA Professional Library provides you with the Audit and Accounting Guides, Audit Risk Alerts, Professional Standards, and Technical Practice Aids libraries in a sophisticated online platform that leverages our extensive editorial and primary source libraries. You'll also be able to take advantage of robust search capabilities and find-by-citation templates.

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Efficient and complete workpapers are the basis for every successful audit engagement and financial statement preparation process. Use PPC's Workpapers™ for Nonpublic Companies to automate and standardize your workpaper preparation saving you workpaper setup and completion time. The 50+ Microsoft® Excel templates automate workpapers commonly used in audits of nonpublic companies that are not included in PPC's Practice Aids as well as workpapers and tools used in making key accounting decisions and accumulating financial statement note disclosure information.

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