Common U.S. GAAP Issues Facing Accountants / AICPA (PDF)
(Sprache: Englisch)
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author...
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Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements.
Key topics include:
* The financial reporting environment
* Summary of recent FASB releases
* Accounting and reporting topics common to most entities, including the following:
* Recognizing revenue under the new standard
* The new leasing model
* Fair value accounting
* Inventory
* Property, plant, and equipment - including capitalized interest and nonmonetary transactions
* Accounting for debt
* Accounting for income taxes
* Financial statement presentation and notes disclosures
* The financial statements
Key topics include:
* The financial reporting environment
* Summary of recent FASB releases
* Accounting and reporting topics common to most entities, including the following:
* Recognizing revenue under the new standard
* The new leasing model
* Fair value accounting
* Inventory
* Property, plant, and equipment - including capitalized interest and nonmonetary transactions
* Accounting for debt
* Accounting for income taxes
* Financial statement presentation and notes disclosures
* The financial statements
Autoren-Porträt von Renee Rampulla
Renee Rampulla, CPA, CGMA, has over twenty years of professional experience. She is the founder of Rampulla Advisory Services, LLC. Her clients include nationally recognized professional organizations, accounting firms, companies, publishers and others. By devoting several years of her career at both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, while working for the American Institute of Certified Public Accountants (AICPA), she performed professional ethics investigations; worked closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications.Rampulla has recently been nominated to the NYSSCPA board; serves as chair of the NYSSCPA's Professional Ethics Committee; the 2014 - 2015 Chair of the NYSSCPA's Nominating Committee, past Vice President of the NYSSCPA's Staten Island Chapter, and a member of the NYSSCPA's Financial Accounting Standards Committee. She is the immediate past chair of the NJSCPA's Accounting and Auditing Standards Interest Group and a member of the NJSCPA's audit committee. She has also served as co-chair of the NJSCPA FASB and International Accounting Standards.
Bibliographische Angaben
- Autor: Renee Rampulla
- 2020, 2. Auflage, 288 Seiten, Englisch
- Verlag: John Wiley & Sons
- ISBN-10: 1119743419
- ISBN-13: 9781119743415
- Erscheinungsdatum: 30.06.2020
Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.
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- Dateiformat: PDF
- Größe: 8.23 MB
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Sprache:
Englisch
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