Preface vii Financial Accounting Standards Board (FASB) 1 Fair Value Framework 16 General-Purpose Financial Statements 21 Public Company Reporting Topics (SEC, EPS, Interim, and Segment) 61 Financial Statements of Employee Benefit Plans 74 Special Purpose Frameworks 76 Cash and Cash Equivalents 80 Accounts Receivable--Accounting and Reporting 82 Inventory94 Property, Plant, and Equipment 119 Nonmonetary Exchanges 133 Investments140 Intangible Assets 151 Payables and Accrued Liabilities 165 Long-Term Debt (Financial Liabilities) 171 Equity188 Revenue Recognition 205 Share-Based Payments 215 Income Taxes 219 Accounting Changes and Error Corrections 230 Business Combinations 237 Financial Instruments 240 Foreign Currency-Denominated Transactions 247 Leases251 Not-for-Profit Organizations 272 Special Industries: Health Care and Colleges 287 State and Local Government Concepts 289 Format and Content of Comprehensive Annual Financial Report (CAFR) 315 Typical Items and Specific Types of Transactions and Events 337 Index347.