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) 60 Financial Statements of Employee Benefit Plans 73 Special Purpose Frameworks 75 Cash and Cash Equivalents 78 Accounts Receivable--Accounting and Reporting 80 Inventory 92 Property, Plant, and Equipment 117 Nonmonetary Exchanges 131 Investments 138 Intangible Assets 149 Payables and Accrued Liabilities 163 Long-Term Debt (Financial Liabilities) 169 Equity 186 Revenue Recognition 203 Share-Based Payments 213 Income Taxes 217 Accounting Changes and Error Corrections 228 Business Combinations 235 Financial Instruments 238 Foreign Currency-Denominated Transactions 245 Leases 249 Not-for-Profit Organizations 270 Special Industries: Health Care and Colleges 285 State and Local Government Concepts 287 Format and Content of Comprehensive Annual Financial Report (CAFR) 313 Typical Items and Specific Types of Transactions and Events 335 Index 345.