Wiley Regulatory Reporting / Wiley GAAP 2017
Interpretation and Application of Generally Accepted Accounting Principles
(Sprache: Englisch)
The most practical, authoritative guide to GAAP
Wiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles...
Wiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles...
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Klappentext zu „Wiley Regulatory Reporting / Wiley GAAP 2017 “
The most practical, authoritative guide to GAAPWiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues.
The 2017 edition reflects the new FASB guidance on:
Revenue Recognition
Leases
Business Combinations
Pensions
Financial Instruments
And more than 17 other new FASB Accounting Standards Updates
Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification.
Offers insight into the application of complex financial reporting rules
Contains a detailed index for easy reference use
Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research
As a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification.
With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.
Inhaltsverzeichnis zu „Wiley Regulatory Reporting / Wiley GAAP 2017 “
Preface ixAbout the Author xiii
Codification Taxonomy xv
1 ASC 105 Generally Accepted Accounting Principles 1
2 ASC 205 Presentation of Financial Statements 25
3 ASC 210 Balance Sheet 35
4 ASC 215 Statement of Shareholder Equity 49
5 ASC 220 Comprehensive Income 51
6 ASC 225 Income Statement 59
7 ASC 230 Statement of Cash Flows 69
8 ASC 235 Notes to Financial Statements 91
9 ASC 250 Accounting Changes and Error Corrections 97
10 ASC 255 Changing Prices 125
11 ASC 260 Earnings Per Share 129
12 ASC 270 Interim Reporting 161
13 ASC 272 Limited Liability Entities 173
14 ASC 274 Personal Financial Statements 177
15 ASC 275 Risks and Uncertainties 185
16 ASC 280 Segment Reporting 191
17 ASC 305 Cash and Cash Equivalents 201
18 ASC 310 Receivables 203
19 ASC 320 Investments--Debt and Equity Securities 243
20 ASC 321 Investments--Equity Securities 267
21 ASC 323 Investments--Equity Method and Joint Ventures 273
22 ASC 325 Investments--Other 307
23 ASC 330 Inventory 317
24 ASC 340 Other Assets and Deferred Costs 357
25 ASC 350 Intangibles--Goodwill and Other 373
26 ASC 360 Property, Plant, and Equipment 397
27 ASC 405 Liabilities 443
28 ASC 410 Asset Retirement and Environmental Obligations 447
29 ASC 420 Exit or Disposal Cost Obligations 463
30 ASC 430 Deferred Revenue 469
31 ASC 440 Commitments 471
32 ASC 450 Contingencies 475
33 ASC 460 Guarantees 483
34 ASC 470 Debt 495
35 ASC 480 Distinguishing Liabilities From Equity 533
36 ASC 505 Equity 551
37 ASC 605 Revenue Recognition 579
38 ASC 606 Revenue from Contracts with Customers 635
39 ASC 610 Other Income 707
40 ASC 705 Cost of Sales and Services 711
41 ASC 710 Compensation--General 713
42 ASC 712 Compensation--Nonretirement Postemployment Benefits 719
43 ASC 715 Compensation--Retirement Benefits 721
44 ASC 718 Compensation--Stock Compensation 769
45 ASC 720 Other Expenses 807
46
... mehr
ASC 730 Research and Development 813
47 ASC 740 Income Taxes 819
48 ASC 805 Business Combinations 873
49 ASC 808 Collaborative Arrangements 921
50 ASC 810 Consolidations 931
51 ASC 815 Derivatives and Hedging 975
52 ASC 820 Fair Value Measurements 1031
53 ASC 825 Financial Instruments 1055
54 ASC 830 Foreign Currency Matters 1065
55 ASC 835 Interest 1093
56 ASC 840 Leases 1113
57 ASC 842 Leases 1179
58 ASC 845 Nonmonetary Transactions 1185
59 ASC 850 Related-Party Disclosures 1199
60 ASC 852 Reorganizations 1201
61 ASC 853 Service Concession Arrangements 1205
62 ASC 855 Subsequent Events 1207
63 ASC 860 Transfers and Servicing 1211
64 ASC 900s Specialized Industry GAAP 1249
Appendix A: Definitions of Terms 1381
Appendix B: Disclosure Checklist for Commercial Businesses 1405
Index 1511
47 ASC 740 Income Taxes 819
48 ASC 805 Business Combinations 873
49 ASC 808 Collaborative Arrangements 921
50 ASC 810 Consolidations 931
51 ASC 815 Derivatives and Hedging 975
52 ASC 820 Fair Value Measurements 1031
53 ASC 825 Financial Instruments 1055
54 ASC 830 Foreign Currency Matters 1065
55 ASC 835 Interest 1093
56 ASC 840 Leases 1113
57 ASC 842 Leases 1179
58 ASC 845 Nonmonetary Transactions 1185
59 ASC 850 Related-Party Disclosures 1199
60 ASC 852 Reorganizations 1201
61 ASC 853 Service Concession Arrangements 1205
62 ASC 855 Subsequent Events 1207
63 ASC 860 Transfers and Servicing 1211
64 ASC 900s Specialized Industry GAAP 1249
Appendix A: Definitions of Terms 1381
Appendix B: Disclosure Checklist for Commercial Businesses 1405
Index 1511
... weniger
Bibliographische Angaben
- Autor: Joanne M. Flood
- 2017, 1. Auflage, 1584 Seiten, mit Abbildungen, Maße: 18,4 x 23,6 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 111935692X
- ISBN-13: 9781119356929
- Erscheinungsdatum: 03.02.2017
Sprache:
Englisch
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