Finance

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.

Whether you are a specialist or financial generalist, the Handbook of Modern Finance can help you do your job more confidently. From financial theory to day-to-day practical applications, the Handbook answers basic and complex questions in plain, understandable terms.

Principles of Financial Derivatives: U.S. and International Taxation provides the attorney or business manager with a comprehensive analysis of the tax law issues relating to financial derivatives. It explains what financial derivatives are, how they work, how they are priced, and how they are used to hedge financial risk.

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.

The Bank Internal Auditing Manual includes all the audit procedures, guidelines, and tools you need to help ensure a successful audit and comply with common bank audit requirements as well as rules and regulations from federal agencies. Each chapter provides a quick review of auditing a specific banking function, followed by internal control questionnaires, audit procedures, and forms that will help you audit that function. The Manual includes coverage of auditing operations related to assets, liabilities, capital, income/expense, trusts, non-balance sheet items, compliance, IT, audit sampling, consolidated audits, and risk-based audits.

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.

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.

The Handbook of Accounting and Auditing provides a well-rounded perspective on technical accounting issues in business.

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.

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.

Due to increased interest among Checkpoint subscribers for IASB materials, Thomson Reuters has released the Standards and Interpretations from the International Accounting Standards Board (IASB) with Checkpoint's unique functionality and integration.

Note: The IASB content on Checkpoint can only be purchased as an add-on to any other Financial Reporting & Management product or package.

COSO Enterprise Risk Management - Integrated Framework promises to do for ERM what the COSO internal control framework did for internal control. That is, it promises to standardize a proven method for effectively identifying, assessing, and managing risk. The ERM framework incorporates many of the elements of the COSO internal control framework, but does not replace it or supersede it.

IFAC Professional Standards on Checkpoint includes International Standards on Auditing, Quality Control, Review, Other Assurance and Related Services, Ethics, Education, and more.

Note: The IFAC content on Checkpoint can only be purchased as an add-on to any other Accounting & Auditing product or library.

SEC accounting and reporting requirements change so rapidly that it can be difficult to keep up. Any financial reporting service can provide you with news, but only SEC Accounting and Reporting Update Service can provide immediate technical analysis of how these changes will affect your company's financial reporting.

SEC Expert provides comprehensive analysis of SEC requirements, integrated seamlessly with a complete library of source materials from the SEC and PCAOB to form a powerful solution to your financial compliance and reporting needs.

The SEC Reference Library Premium Package consists of new content added to Checkpoint with the 8.4 release: No Action Letters and Speeches, Statements and Testimony from the SEC. This content will not be added to products that already contain the SEC Reference Library and must be purchased separately.

Get continuously updated news alerts on all important developments at standard setting agencies and regulatory organizations, including the SEC, NYSE, NASD, AICPA, PCAOB, FASB, IASB and the IRS.

IASB standards for Small and Medium Enterprises (SMEs) contains IFRS for SMEs Primary Source Database. The IFRS for SMEs are a recently issued set of standards that non-public companies can choose to utilize. IASB Standards for SMEs is the first internationally recognized set of accounting standards designed specifically for SMEs. IASB Standards for SMEs is built on IFRS foundations but is a separate, standalone product that sits side-by-side with the full set of IFRS standards. IASB standards for SMEs is a separate add-on product and not included in the existing International Accounting Standards on Checkpoint (WIASB) database of IASB standards. IASB standards for SMEs contains the Standard, Basis for Conclusions and Illustrative Financial Statements Presentation and Disclosure Checklist as approved by the IASB.

IFAC Professional Standards on Checkpoint for Academics includes International Standards on Auditing, Quality Control, Review, Other Assurance and Related Services, Ethics, Education, and more.

Note: The IFAC content on Checkpoint can only be purchased by an academic institution and as an add-on to any other Accounting & Auditing product or library.

U.S. GAAP and IFRS: A Comparative Analysis provides, on a topic-by-topic basis, a comparative analysis of the principal recognition and measurement requirements of U.S. Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS). It serves as a quick-reference guide that enables readers to quickly identify the main similarities and differences between U.S. GAAP and IFRS.

Accounting for uncertain income tax positions has become a critically important issue for financial accounting and income taxation purposes in recent years. Accounting for Uncertain Income Tax Positions articulates the rigorous requirements of FASB ASC 740-10 and provides information and numerous tools for practitioners' use including sample filled-in templates to help inventory and document Uncertain Tax Position compliance, with a focus on commonly-encountered areas of uncertainty, including NOL carryforwards, customer deposits, transfer pricing, and state tax nexus.

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.

Internal control is more important than ever, now that senior executives must attest to the effectiveness of their companies' systems of internal control. Practical Guide to Internal Control provides the information and tools that directors, CEOs, CFOs, controllers, and internal and external auditors need to gain an understanding of how internal control should work in practice.

Boards of directors of public companies face some of the most dramatic and far-reaching changes we have seen in corporate governance in decades. After months of drafting and negotiations, the Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law on July 21, 2010. The Act introduces several notable changes to corporate governance that are discussed in the updated Corporate Director's Deskbook.