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Major Topics Covered
Auditor independence
Budgeting
Cash flow statements
Cost accumulation for product costing
Financial statement analysis
Generally accepted audit standards (GAAP)
Leasing
Liability of accountants to non-clients
Managing risk in SEC reporting
Nonprofit organizations
Pensions
Revenue recognition
SEC financial reporting investigations
Share-based compensation
Trusts and estates
Accounting Policy & Practice Series
Details
What this service is:
This series helps accounting policymakers and practitioners in companies, public accounting firms, and other professional environments keep abreast of ongoing and emerging issues and assists them in analyzing pronouncements and other actions by major accounting and auditing standard setters. The Accounting Policy & Practice Series has two main components: the Portfolios featuring in-depth analysis and practical guidance from expert legal practitioners and the Accounting Policy & Practice Report providing the latest news and developments.
What it helps you do:
Know what the rules mean and how to apply them. This Portfolios-based resource – available electronically and in print – offers detailed, practical guidance, illustrative examples, and sample journal entries so you know precisely what the rules mean and how to apply them. Portfolio guidance covers critical and complex issues such as revenue recognition, share-based compensation, cash-flow statements, and accounting liability.
Know your options. Portfolios outline multiple options and provide author perspectives so you can make the most informed accounting policy decisions.
Know what's happening. Accounting Policy & Practice Report interprets the latest accounting rules and pronouncements, news and editorial analysis on accounting and auditing developments, and provides interviews with industry leaders, auditing standard setters, and policymakers. Bimonthly Special Reports offer in-depth analysis on hot issues including Auditors Reports on Internal Control and Revenue Arrangements with Multiple Deliverables.
Stay in the loop. Get first reports of late-breaking news and announcements.
Zero in quickly. Find the guidance you need using keyword indexes, the Standards Index, Table of Cases, and a list of working papers by Portfolio title.
Link directly. Fingertip access to key accounting organizations and Standards Web sites.
Spot trends. Know who is restating their financials and why.
Balance out auditor opinion. Clear explanations of every ruling, no matter how complex, offered in straightforward language. Authors offer insights and perspectives, as well as options and ramifications.
Save time. Working Papers include illustrative forms, pertinent professional standards, sample plans, clauses, checklists as well as other useful documents.
Product Structure
Portfolios: In-depth analysis of specific accounting issues
Notification: Accounting Policy & Practice Report and special reports providing news and developments on accounting topics.
Formats and Frequency
Available in print and on the Web. Contents vary by format.
Print portfolios are updated regularly.
Print notification: Accounting Policy & Practice Report is issued biweekly. Special Reports are issued bimonthly.
E-mail summaries, providing the highlights and table of contents for each report, with URLs to full text articles and documents are also available.
NOTE: This product is a component of the BNA Tax and Accounting Center. Your 15-day Web trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Center here.