Accounting Trends & Techniques

This edition provides hundreds of illustrative examples from the actual financial statements of the country’s most prominent publicly-traded companies!

Accounting Trends & Techniques (Trends) surveys the annual reports of 500 of America’s top companies across most major industries to compile the resources you need for preparing financial statements. Fully updated with all new presentation and disclosure examples, as well as technical guidance on financial reporting requirements, Trends provides you with the tools you need to apply the complex reporting guidance within U.S. GAAP, including statistical data revealing the latest trends in presentation and disclosures.

With companies from virtually every sector — Eli Lilly, Fedex, Apple, and Boeing, to name just a few — you’ll get a rich diversity of examples that will save you hours of time. Apply this practical guidance to develop tailored solutions for difficult reporting issues. To provide you with the most useful and comprehensive look at current financial reporting techniques and methods, Trends is organized to align with the basic financial statements and related notes, and offers:

• Illustrative presentation and disclosure examples selected by subject matter experts
• Guidance about reporting requirements
• Reporting trends revealing statistical data about current reporting practices
• Detailed, user-friendly indexes

You will find updated technical guidance and all new illustrative financial statement examples specific to the presentation and disclosure requirements found in recently effective guidance, including the following:

• FASB ASC 820, Fair Value Measurement
• FASB ASC 860, Transfers and Servicing
• FASB ASC 805, Business Combinations
• FASB ASC 810, Consolidation