2 Printed US GAAP References for Exit or Disposal Cost Obligations: Choose by Chapter Organization

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Which printed US GAAP reference best matches how you want to find exit or disposal cost obligations? GAAP Guidebook: 2026 Edition lists overview and disclosure subheadings, while Wiley GAAP 2025 identifies its chapter as ASC 420.

Product	Exit-cost chapter listing
GAAP Guidebook: 2026 Edition	Chapter 23 with overview and disclosure subheadings
Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles	Chapter 28: ASC 420 Exit or Disposal Cost Obligations

1. GAAP Guidebook: 2026 Edition

Best for explicit overview and disclosure headings

For buyers seeking a printed GAAP reference with separate overview and disclosure headings for this topic, GAAP Guidebook: 2026 Edition is a paperback. Chapter 23, Exit or Disposal Cost Obligations, begins on printed page 250 and has overview and disclosure subheadings. The book condenses GAAP into a single volume and includes pointers to FASB Codification source documents.

GAAP Guidebook: 2026 Edition

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2. Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles

Best for ASC 420 chapter identification

For buyers seeking a printed US GAAP reference that identifies exit or disposal cost obligations by ASC number, Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles is a 1,360-page softcover, first edition, published in November 2024. Chapter 28 is listed as ASC 420 Exit or Disposal Cost Obligations, beginning on page 431. The book uses topic-specific chapters and cross-references, with GAAP sources, practice-oriented examples, and definitions.

Wiley GAAP 2025 is not the latest annual Wiley GAAP edition.

Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles

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Which should you choose?

• If you want separate overview and disclosure subheadings:
  • GAAP Guidebook: 2026 Edition
• If you want the topic identified as ASC 420:
  • Wiley GAAP 2025