GAAP Implementation Guide
Chapter One
RESEARCHING GAAP
IMPLEMENTATION PROBLEMS
Overview 1
The GAAP Hierarchy 1
Researching GAAP 3
Researching Accounting Terminology 4
Researching Accounting Policies and
Procedures 4
Researching Accounting Controls 5
Researching Accounting Forms and
Reports 6
Researching Accounting Footnotes 6
Researching Accounting Journal
Entries 7
Researching Accounting Recordkeeping 7
OVERVIEW
This chapter is designed to give pointers to additional information in areas besides
GAAP concepts. Though there are Concepts and Examples sections in each of the following
chapters that give summarized versions of the relevant GAAP issues, the primary focus of
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