The GAAP Guide Level B, C, D (2008)

CCH's GAAP Guide Levels B, C, and D (2008), the companion volume to the GAAP Guide Level A, analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including FASB Technical Bulletins; AICPA Statements of Position; AICPA Industry Audit and Accounting Guides; consensus positions of the EITF, AICPA AcSEC Practice Bulletins, FASB and SEC staff announcements; FASB Implementation Guides, FASB Staff Positions, and more.

This book can be used in conjunction with GAAP Guide Level A and the twice-monthly GAAP Update Service.

The GAAP Guide Levels B, C, and D (2008) meets accounting industry standards overseen by the peer review system and contains a document covering the peer review of this book.

Up-To-Date Coverage in the 2008 Edition Includes:

• Updated for new pronouncements through the issuance of SAS-114 (The Auditor's Communication with Those Charged with Governance).
• Contains Appendices covering
  • The all-important Sarbanes-Oxley Act of 2002 to help familiarize auditors with the major provisions
  • PCAOB Auditing Standards.
• Current through the following pronouncements:
  • SAS-114 (The Auditor's Communication with Those Charged with Governance)
  • SSAE-14 (SSAE Hierarchy)
  • SSARS-14 (Compilation of Pro Forma Financial Information)
  • PCAOB Auditing Standard No. 4 (Reporting on Whether a Previously Reported Material Weakness Continues to Exist)

Ease Of Use:

• Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs.
• The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index.

What's Included:

• Paperback Book, 1400 pages pages, November 2007