Wiley GAAP Codification Enhanced
(Sprache: Englisch)
The essential guide to the new GAAP Accounting Standards CodificationWiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every...
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The essential guide to the new GAAP Accounting Standards Codification
Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos. But this year is different: the FASB has spent several years and a reported $13 million consolidating all of those many and varied pronouncements on standards into a single, integrated Accounting Standards Codification (ASC). Under the old system, GAAP pronouncements were listed chronologically. Now newly codified standards will be listed by subject-so information is easier to find then ever.
In April of 2009, when the FASB switches to the new ASC, every accountant in the nation will need a guide to the new system. Wiley GAAP Codification Enhanced is a full and complete guide to using the newly reorganized standards, providing complete coverage of all levels of GAAP in a single volume. It explains the original, highly technical pronouncements in easy-to understand terms with copious practical implementation guidance.
Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance. Ralph Nach (Chicago, IL) is a Vice-President of AuditWatch, Inc., for whom he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters. Steven M. Bragg (Centennial, CO) has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than 30 Wiley titles.
The essential guide to the new GAAP Accounting Standards Codification
Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos. But this year is different: the FASB has spent several years and a reported $13 million consolidating all of those many and varied pronouncements on standards into a single, integrated Accounting Standards Codification (ASC). Under the old system, GAAP pronouncements were listed chronologically. Now newly codified standards will be listed by subject-so information is easier to find then ever.
In April of 2009, when the FASB switches to the new ASC, every accountant in the nation will need a guide to the new system. Wiley GAAP Codification Enhanced is a full and complete guide to using the newly reorganized standards, providing complete coverage of all levels of GAAP in a single volume. It explains the original, highly technical pronouncements in easy-to understand terms with copious practical implementation guidance.
Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance. Ralph Nach (Chicago, IL) is a Vice-President of AuditWatch, Inc., for whom he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters. Steven M. Bragg (Centennial, CO) has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than 30 Wiley titles.
Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos. But this year is different: the FASB has spent several years and a reported $13 million consolidating all of those many and varied pronouncements on standards into a single, integrated Accounting Standards Codification (ASC). Under the old system, GAAP pronouncements were listed chronologically. Now newly codified standards will be listed by subject-so information is easier to find then ever.
In April of 2009, when the FASB switches to the new ASC, every accountant in the nation will need a guide to the new system. Wiley GAAP Codification Enhanced is a full and complete guide to using the newly reorganized standards, providing complete coverage of all levels of GAAP in a single volume. It explains the original, highly technical pronouncements in easy-to understand terms with copious practical implementation guidance.
Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance. Ralph Nach (Chicago, IL) is a Vice-President of AuditWatch, Inc., for whom he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters. Steven M. Bragg (Centennial, CO) has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than 30 Wiley titles.
Inhaltsverzeichnis zu „Wiley GAAP Codification Enhanced “
Codification Taxonomy1 Researching GAAP Matters
2 Balance Sheet
3 Statements of Income and Comprehensive Income
4 Statement of Cash Flows
5 Accounting Policies, Changes, and Restatements
6 Fair Value
7 Cash, Receivables, and Prepaid Expenses
8 Short-Term Investments and Financial Instruments
9 Inventory
10 Revenue Recognition--Evolving Principles and Specialized Applications
Revenue Recognition--General Principles
Long-Term Construction Contracts
Service Revenues
Sales When Collection Is Uncertain
Revenue Recognition When Right of Return Exists
Profit Recognition on Real Estate Sales
Real Estate Operations
Franchising: Accounting by Franchisors
Other Special Accounting and Reporting Issues
11 Long-Lived Assets
12 Long-Term Investments
13 Business Combinations and Consolidated Financial Statements
Appendix: Standards Applicable to Pre-2009 Business Combinations
14 Current Liabilities and Contingencies
15 Long-Term Liabilities
16 Leases
17 Income Taxes
18 Pensions and Other Postretirement Benefits
19 Stockholders' Equity
Appendix A: Financial Statement Presentation
20 Earnings Per Share
Appendix: Comprehensive Example
21 Interim Reporting
22 Segment Reporting
23 Foreign Currency
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates
24 Personal Financial Statements
Appendix: Hypothetical Set of Personal Financial Statements
25 Specialized Industry GAAP
Banking and Thrift
Broadcasting
Cable Television
Computer Software Developers
Employee Benefit Plans, Including Pension Funds
Finance Companies
Government Contractors
Insurance
Investment Companies
Mortgage Banking
Motion Pictures
Not-for-Profit Organizations
Oil and Gas Producers
Recording and Music
Regulated Operations
Title Plant
Appendix A: Disclosure Checklist
Appendix B: International vs. US Accounting Standards
Index
Autoren-Porträt von Barry J. Epstein, Ralph Nach, Steven M. Bragg
Barry J. Epstein is a partner with Chicago-based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters.Ralph Nach is a Vice President of AuditWatch, Inc., where he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters.Steven M. Bragg has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than thirty Wiley titles.
Bibliographische Angaben
- Autoren: Barry J. Epstein , Ralph Nach , Steven M. Bragg
- 6. Auflage, XV, 1345 Seiten, Maße: 18,2 x 23,7 cm, Kartoniert (TB), Englisch
- Verlag: Wiley John + Sons
- ISBN-10: 0470464712
- ISBN-13: 9780470464717
Sprache:
Englisch
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