{"product_id":"gaap-disclosures-manual","title":"GAAP Financial Statement Disclosures Manual (2026-2027)","description":"\u003ch3\u003e\u003cstrong\u003eGeorge Georgiades, CPA (Author)\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eISBN:\u003c\/strong\u003e 9780808062073\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e July 28, 2026\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e Softcover\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e Wolters Kluwer (CCH)\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eThe GAAP Financial Statement Disclosures Manual (2026-2027) is the standing reference accountants and auditors use to draft, review, and defend financial statement footnotes under U.S. GAAP. Organized by ASC Topic and structured chapter by chapter, it pairs the disclosure and presentation requirements from FASB ASC Sections 50 and 45 with hundreds of ready-to-adapt sample footnotes, so preparers spend less time interpreting standards from scratch and more time producing statements that hold up under audit or peer review.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eOver 750 realistic sample footnote disclosures covering audit, review, and compilation engagements\u003c\/li\u003e\n\u003cli\u003eEach chapter follows a fixed structure: executive summary, authoritative literature, disclosure\/presentation requirements, and worked examples\u003c\/li\u003e\n\u003cli\u003eDirect cross-references from each requirement to the specific FASB ASC paragraph, cutting research time on technical questions\u003c\/li\u003e\n\u003cli\u003eIncorporates all currently effective standards, including financial instruments, fair value, business combinations, consolidation, income taxes, pensions, and lease accounting\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003e\u003cstrong\u003eCoverage\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eStructured in eight parts mirroring the Codification itself: General Principles, Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions — 63 chapters in total, from cash and receivables through derivatives, revenue recognition (ASC 606), leases (ASC 842), and reference rate reform (ASC 848). A cross-reference index and a full U.S. GAAP Financial Statement Disclosures Checklist close out the volume for quick sign-off use.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eAbout the Authors\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eGeorge Georgiades, CPA, has more than 29 years of experience in public accounting, including as an audit senior manager with a major international firm. He has been personally involved in over 600 audit engagements and has conducted more than 75 peer reviews and technical inspections. He is also the author of Audit Procedures and the GAAS Practice Manual, and is a member of the AICPA and the California Society of CPAs.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003ePart I General Principles (ASC 105) · Part II Presentation (ASC 205–280: balance sheet, comprehensive income, income statement, cash flows, accounting changes, segment reporting) · Part III Assets (ASC 305–360: receivables, investments, credit losses, inventory, goodwill, PP\u0026amp;E) · Part IV Liabilities (ASC 405–480) · Part V Equity (ASC 505) · Part VI Revenue (ASC 606, 610) · Part VII Expenses (ASC 705–740, including compensation and income taxes) · Part VIII Broad Transactions (ASC 805–860: business combinations, derivatives, fair value, foreign currency, leases, related parties, subsequent events) · Appendix: U.S. GAAP Financial Statement Disclosures Checklist · Index.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eWhy buy this book?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eFor a firm's audit and financial reporting practice, this Manual removes the single biggest bottleneck in year-end work: drafting defensible, standards-compliant footnotes without reinventing the language for every client. A preparer working a lease transition under ASC 842 or a business combination under ASC 805 can go straight to the matching chapter, confirm the exact disclosure and presentation requirements, and adapt a tested sample footnote rather than build language from the raw Codification. For firms billing by the engagement, that translates directly into faster review cycles and fewer disclosure deficiencies flagged in peer review. It belongs on the desk of anyone who signs off on U.S. GAAP financial statements — not as a nice-to-have, but as the working reference that keeps disclosure risk out of the audit file.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eKeywords\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eGAAP disclosures, FASB ASC, financial statement footnotes, audit reference, financial reporting checklist, U.S. GAAP compliance, accounting standards manual\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eTarget Audience\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccountants, Auditors, Accounting and finance professionals\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eGenre\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccounting, Economy, Finance\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eQ\u0026amp;A\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eWhat does the GAAP Financial Statement Disclosures Manual cover?\u003c\/strong\u003e\u003cbr\u003eIt covers the full set of U.S. GAAP disclosure and key presentation requirements by ASC Topic, paired with sample footnotes for audit, review, and compilation engagements.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWho should use this Manual?\u003c\/strong\u003e\u003cbr\u003eAuditors, accountants, and financial reporting professionals responsible for preparing or reviewing U.S. GAAP financial statement footnotes.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDoes the 2026-2027 edition reflect current FASB standards?\u003c\/strong\u003e\u003cbr\u003eYes — it incorporates all standards currently effective through the relevant FASB Accounting Standards Updates, including recent guidance on goodwill triggering events.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eHow is the Manual organized?\u003c\/strong\u003e\u003cbr\u003eBy ASC Topic, in eight parts that mirror the Codification's own structure, with each chapter following a fixed executive summary → literature → requirements → examples format.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCan this Manual be used for review or compilation engagements, not just audits?\u003c\/strong\u003e\u003cbr\u003eYes — the sample disclosures explicitly cover audit, review, and compilation scenarios.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhere can I buy the GAAP Financial Statement Disclosures Manual (2026-2027)?\u003c\/strong\u003e\u003cbr\u003eThrough CLNZ Books, with worldwide shipping and secure payment by card, PayPal, or bank transfer.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003e📘 Learn more about shipping, delivery times, and returns, see our FAQ here\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/faq-frequently-asked-questions\" style=\"color:#8B0000;\"\u003e\u003cstrong\u003eFAQ — Frequently Asked Questions\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/how-to-order\"\u003e\u003cstrong\u003eHow to Order\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n","brand":"Wolters Kluwer","offers":[{"title":"Default Title","offer_id":44055260790858,"sku":"9780808062073","price":1550.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0287\/7351\/5338\/files\/Gaap.png?v=1786445147","url":"https:\/\/clnzbooks.com\/products\/gaap-disclosures-manual","provider":"CLNZ Books ","version":"1.0","type":"link"}