Accounting for Guarantees - Paperback

by Steven M. Bragg (Author)

There are specific requirements for how a guarantee is to be accounted for and disclosed. In the Accounting for Guarantees manual, we discuss the various types of guarantees and whether they fall within the scope of this GAAP topic. The manual also addresses the accounting for all qualifying guarantees, and how related information is to be disclosed in the financial statements of the reporting entity.