2 Printed US GAAP Books for Related Party Disclosures: How to Choose

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Which printed US GAAP reference fits your related-party disclosure lookup? Wiley GAAP 2025 identifies its chapter as “ASC 850 Related Party Disclosures,” while GAAP Guidebook: 2026 Edition titles its chapter “Related Party Disclosures.”

Product	Printed page where the related-party chapter starts
Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles	1,095
GAAP Guidebook: 2026 Edition	551

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

Best for ASC 850 topic lookup

For a printed US GAAP reference with a chapter explicitly labeled for ASC 850, choose Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles. Chapter 59, “ASC 850 Related Party Disclosures,” starts on page 1,095. The selected softcover is the first edition, published November 2024, ISBN 9781394199747.

Topic-specific chapters and cross-references include GAAP sources, practice-oriented examples, and definitions. Appendix A contains definitions of terms, and Appendix B is a disclosure and presentation checklist for commercial businesses. This is not the latest annual Wiley GAAP edition.

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

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2. GAAP Guidebook: 2026 Edition

Best for Single-volume GAAP lookup

For a printed, single-volume GAAP reference with a dedicated related-party chapter, consider GAAP Guidebook: 2026 Edition. The 2026 paperback, ISBN 9781642213447, has Chapter 45, “Related Party Disclosures,” starting on printed page 551. Its listed subheadings are “Overview of Related Parties” and “Related Party Disclosures.”

The book condenses GAAP into one volume and points to FASB Codification source documents. It also includes practical examples, sample journal entries, and usage tips.

GAAP Guidebook: 2026 Edition

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Which should you choose?

• For an explicitly labeled ASC 850 Related Party Disclosures chapter:
  • Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles
• For a single-volume GAAP reference with a dedicated Related Party Disclosures chapter:
  • GAAP Guidebook: 2026 Edition