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Codification Taxonomy. <p><b>1 Researching GAAP Matters.</b></p> <p><b>2 Balance Sheet.</b></p> <p><b>3 Statements of Income and Comprehensive Income.</b></p> <p><b>4 Statement of Cash Flows.</b></p> <p><b>5 Accounting Policies, Changes, and Restatements.</b></p> <p><b>6 Fair Value.</b></p> <p><b>7 Cash, Receivables, and Prepaid Expenses.</b></p> <p><b>8 Short-Term Investments and Financial Instruments.</b></p> <p><b>9 Inventory.</b></p> <p><b>10 Revenue Recognition—Evolving Principles and Specialized Applications.</b></p> <p>Revenue Recognition—General Principles.</p> <p>Long-Term Construction Contracts.</p> <p>Service Revenues.</p> <p>Sales When Collection Is Uncertain.</p> <p>Revenue Recognition When Right of Return Exists.</p> <p>Profit Recognition on Real Estate Sales.</p> <p>Real Estate Operations.</p> <p>Franchising: Accounting by Franchisors.</p> <p>Other Special Accounting and Reporting Issues.</p> <p><b>11 Long-Lived Assets.</b></p> <p><b>12 Long-Term Investments.</b></p> <p><b>13 Business Combinations and Consolidated Financial Statements.</b></p> <p>Appendix: Standards Applicable to Pre-2009 Business Combinations.</p> <p><b>14 Current Liabilities and Contingencies.</b></p> <p><b>15 Long-Term Liabilities.</b></p> <p><b>16 Leases.</b></p> <p><b>17 Income Taxes.</b></p> <p><b>18 Pensions and Other Postretirement Benefits.</b></p> <p><b>19 Stockholders’ Equity.</b></p> <p>Appendix A: Financial Statement Presentation.</p> <p><b>20 Earnings Per Share.</b></p> <p>Appendix: Comprehensive Example.</p> <p><b>21 Interim Reporting.</b></p> <p><b>22 Segment Reporting.</b></p> <p><b>23 Foreign Currency.</b></p> <p>Appendix: Accounts to Be Remeasured Using Historical Exchange.</p> <p>Rates.</p> <p><b>24 Personal Financial Statements.</b></p> <p>Appendix: Hypothetical Set of Personal Financial Statements.</p> <p><b>25 Specialized Industry GAAP.</b></p> <p>Banking and Thrift.</p> <p>Broadcasting.</p> <p>Cable Television.</p> <p>Computer Software Developers.</p> <p>Employee Benefit Plans, Including Pension Funds.</p> <p>Finance Companies.</p> <p>Government Contractors.</p> <p>Insurance.</p> <p>Investment Companies.</p> <p>Mortgage Banking.</p> <p>Motion Pictures.</p> <p>Not-for-Profit Organizations.</p> <p>Oil and Gas Producers.</p> <p>Recording and Music.</p> <p>Regulated Operations.</p> <p>Title Plant.</p> <p>Appendix A: Disclosure Checklist.</p> <p>Appendix B: International vs. US Accounting Standards.</p> <p>Index.</p>

<b>Barry J. Epstein</b> is a partner with Chicago-based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters. <p><b>Ralph Nach</b> is a Vice President of AuditWatch, Inc., where he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters.</p> <p><b>Steven M. Bragg</b> has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than thirty Wiley titles.</p>

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