Wiley GAAP 2013
(Sprache: Englisch)
The most practical, authoritative guide to GAAPWiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time...
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The most practical, authoritative guide to GAAP
Wiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. 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 issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.
* Offers insight into the application of complex financial reporting rules
* Contains detailed index for easy reference use
* Includes a comprehensive cross-reference of accounting topics to the FASB codification system
With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.
Klappentext zu „Wiley GAAP 2013 “
The most practical, authoritative guide to GAAPWiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. 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 issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.
Offers insight into the application of complex financial reporting rules
Contains detailed index for easy reference use
Includes a comprehensive cross-reference of accounting topics to the FASB codification system
With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.
Inhaltsverzeichnis zu „Wiley GAAP 2013 “
Preface viiAbout the Author ix
About the Online Resources xi
Codification Taxonomy xiii
1 Researching GAAP Matters 1
2 Statement of Financial Position 27
3 Statements of Income and Comprehensive Income 53
4 Statement of Cash Flows 87
5 Accounting Policies, Changes, and Restatements 105
6 Fair Value 137
7 Cash, Receivables, and Prepaid Expenses 171
8 Transfers and Servicing of Financial Assets 197
9 Investments--Debt and Equity 235
10 Derivatives and Hedging 263
11 Inventory 317
12 Revenue Recognition--Evolving Principles and Specialized Applications 359
Revenue Recognition--General Principles 361
Long-Term Construction Contracts 369
Service Revenues 384
Sales When Collection Is Uncertain 392
Revenue Recognition When Right of Return Exists 399
Profit Recognition on Real Estate Sales 403
Real Estate Operations 424
Franchising: Accounting by Franchisors 429
Other Special Accounting and Reporting Issues 433
13 Intangibles--Goodwill and Other 445
14 Property, Plant, and Equipment 465
15 Investments--Equity Method and Joint Ventures 511
16 Investments--Other 545
17 Business Combinations and Consolidated Financial Statement 555
18 Collaborative Arrangements 633
19 Current Liabilities and Contingencies 643
20 Long-Term Liabilities 669
21 Leases 719
22 Research and Development 793
23 Nonmonetary Transactions 799
24 Income Taxes 809
25 Compensation--Retirement Benefits 881
26 Compensation--Stock Compensation 925
27 Stockholders' Equity 959
28 Earnings Per Share 1005
29 Interim Reporting 1035
30 Segment Reporting 1049
31 Foreign Currency 1059
32 Personal Financial Statements 1089
33 Specialized Industry GAAP 1097
Appendix A: Disclosure Checklist for Commercial Businesses 1203
Index 1285
Bibliographische Angaben
- Autor: Joanne M. Flood
- 2012, 11th Ed., 1344 Seiten, mit Schwarz-Weiß-Abbildungen, Maße: 18,9 x 23,6 cm, Kartoniert (TB), Englisch
- Technical Reviewer: Mark Edwards
- Verlag: Wiley & Sons
- ISBN-10: 1118277252
- ISBN-13: 9781118277256
Sprache:
Englisch
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