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Executive summary ...................................................................................... 5  \n2. Financial statements: general principles..................................................... 14  \n3. Balance sheet............................................................................................. 34  \n4. Income statement ....................................................................................... 80  \n5. Comprehensive income ............................................................................ 114  \n6. Notes to financial statements ................................................................... 148  \n7. Risks and uncertainties ............................................................................ 157  \n8. Related parties ......................................................................................... 207  \n9. Subsequent events ................................................................................... 245  \nAppendix ......................................................................................................... 279  \nIndex of changes............................................................................................. 298  \nKPMG Financial Reporting View ..................................................................... 300  \nUS GAAP Handbooks ..................................................................................... 301  \nAcknowledgments ........................................................................................... 302  \nThe final mile:  \nPresentation and disclosure  \nIn the financial statement process, considerable time is devoted to determining what items get recorded and how to account for them, but the critical final mile is determining how they need to appear – i.e. how they are presented and disclosed.  \nOnce the debits and credits have been settled, presentation and disclosure is how that information is conveyed to financial statement users in a transparent, understandable and consistent manner. Disclosure goes ‘behind the numbers’and is necessary to fully understand the financial statements.  \nTopics 205 to 280 in the FASB’s Accounting Standards Codification® are dedicated to presentation and disclosure and provide the baseline requirements. Other Topics address more detailed requirements, specific to certain transactions or industries. For SEC registrants, there is yet more guidance that contains many additional requirements, which has helped shape practices over the years for all other entities.  \nIn this Handbook, we pull together many of the general requirements and practices to provide you with a fuller picture of how the different financial statements are constructed and how they interact with one another.  \nWe hope you find our analysis and insights useful as you determine the appropriate way to present and disclose information in your organization’s financial statements.  \nValerie Boissou and Tim Phelps  \nDepartment of Professional Practice, KPMG LLP  \nAbout this publication  \nThe purpose of this Handbook is to assist management in determining the appropriate presentation of financial statement information under the various presentation topics of the Codification (i.e. Topics 205 to 280), other broad topics (e.g. related parties under Topic 850 and subsequent events under Topic 855) and SEC regulations.  \nOrganization of the text  \nThe chapters include excerpts from numerous Topics in the FASB’s Accounting Standards Codification (ASC) . Practical in-depth explanations and examples are provided to assist with the real-world application of key concepts. ","cbCaiiqUVhjl7lUH","https://ap.wps.com/l/cbCaiiqUVhjl7lUH","pdf",2629432,305,"English","# Foreword\n## About this publication\n# Executive summary\n# Financial statements: general principles\n# Balance sheet\n# Income statement\n# Comprehensive income\n# Notes to financial statements\n# Risks and uncertainties\n# Related parties\n# Subsequent events\n# Appendix\n## Index of changes\n# KPMG Financial Reporting View\n# US GAAP Handbooks\n# Acknowledgments","[{\"question\":\"What does the handbook focus on for financial statement reporting?\",\"answer\":\"It concentrates on the “final mile” of presentation and disclosure—how information is conveyed to financial statement users after accounting amounts are determined.\"},{\"question\":\"Which main source areas for presentation and disclosure does the handbook reference?\",\"answer\":\"It points to FASB Accounting Standards Codification Topics 205 to 280 for baseline requirements, with additional topics for more detailed transaction- or industry-specific guidance.\"},{\"question\":\"How are SEC requirements incorporated into the handbook’s approach?\",\"answer\":\"For SEC registrants, the handbook highlights that SEC guidance adds further requirements that have shaped practices across organizations.\"}]","US GAAP Financial Statement Presentation Handbook - Presentation and Disclosure | PDF",1789505558,107]