If you're looking for a last minute Christmas gift for that accountant in your life (you do have an accountant in your life right?), there's always the SEC Division of Corporation Finance’s “Current Accounting and Disclosure Issues in the Division of Corporation Finance.” At 74 pages it's a bit thin, but the content is meaty. Even better, it's available as a free PDF!
This is also a suitable gift for non-accountants if:
A) you are in the middle of a messy divorce.
B) you are a North Korean or Cuban interrogator. (Sadly, it has been banned from use at Guantanamo for being too cruel.)
C) you have already bought your loved one a Lexus or Porsche and need a good gag gift to lead up to the car.
D) your loved one suffers from insomnia and heavy doses of morphine no longer work.
E) your loved one needs major surgery but you can't afford the anesthetic.
Those are the only exceptions. However, if you get hijacked this Christmas season, you can try reading some of the book to the hijacker. They'll almost certainly let you go.
I, however, already have a copy so you'll need to get me something else and pray that I'm not regifting my copy this year!