• • • The GAAP Practice Manualis 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. Each Section of the Manual is divided into the following parts: applicable authoritative FASB Codification sections; an overview of the topic; measurement principles — a comprehensive discussion of measurement aspects related to the topic, including numerous examples; disclosure requirements; disclosure examples; where applicable, significant differences between US GAAP and IFRS, and IFRS disclosures; and related topics. The Manual features hundreds of computational examples to assist in the calculation and presentation of financial data. Also included are excerpted recent annual reports and SEC filings of major public companies.

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