商品簡介
For accountants, determining the correct wording and presentation formats for disclosures is a time-consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book provides users with a complete set of tools to prepare their statements. Formatted in accordance to the FASB Codification schema, this book covers Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. Its arrangement enables financial statement preparers and auditors to easily perform additional research and present transparent financial information.
作者簡介
Joanne Flood, CPA (New York, NY), is author of Wiley GAAP 2013 and Wiley Financial Statements Disclosure Checklist Online.? Her experience includes 20 years at the AICPA managing, developing, and writing accounting and auditing training materials in a wide variety of media print, video and audio.? She pioneered the AICPA’s e-learning product line and developed the AICPA online IFRS Certificate Program.? While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services.
Teresa Anderson, CPA, CMA, is a consultant on accounting technical topics for continuing professional education, CPA examination review materials and college courses in accounting.? She was a Technical Manager for the AICPA in the Professional Development area where she developed custom training courses for corporate clients and was the Content Lead for the IFRS Certificate Program.?? She has worked as content manager for two CPA review courses.? She taught graduate and undergraduate financial accounting courses for 15 years, as well as decision making theory in an executive MBA program for three years.? Teresa received her Masters of Professional Accountancy and BBA degree in Economics from Georgia State University.