Details

Wiley GAAP: Financial Statement Disclosure Manual


Wiley GAAP: Financial Statement Disclosure Manual


Wiley Regulatory Reporting 1. Aufl.

von: Joanne M. Flood

96,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 16.03.2021
ISBN/EAN: 9781119365747
Sprache: englisch
Anzahl Seiten: 800

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

<b>Streamline financial statement preparation with this cross-referenced guide</b> <p><i>Financial Statement Disclosures Manual</i> is a natural complement to <i>Wiley GAAP</i>, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.</p> <p>Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.</p> <ul> <li>Find specific GAAP codification and explanations quickly and easily</li> <li>Get up to speed on the latest developments and updates</li> <li>Follow references to relevant content in Wiley GAAP and the Disclosure Checklist</li> <li>Study expertly-prepared examples to understand GAAP applications</li> </ul> <p>Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments – and their applications and requirements – is an essential but time-consuming part of the accountant's role. <i>Financial Statement Disclosures Manual</i> simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.</p>
<p>Preface ix</p> <p>About the Author xi</p> <p>1 ASC 105 Generally Accepted Accounting Principles 1</p> <p>2 ASC 205 Presentation of Financial Statements 5</p> <p>3 ASC 210 Balance Sheet 27</p> <p>4 ASC 215 Statement of Shareholder Equity 45</p> <p>5 ASC 220 Income Statement—Reporting Comprehensive Income 47</p> <p>6 ASC 230, Statement of Cash Flows 63</p> <p>7 ASC 235 Notes to Financial Statements 77</p> <p>8 ASC 250 Accounting Changes and Error Corrections 99</p> <p>9 ASC 255 Changing Prices 121</p> <p>10 ASC 260 Earnings Per Share 125</p> <p>11 ASC 270 Interim Reporting 139</p> <p>12 ASC 272 Limited Liability Entities 149</p> <p>13 ASC 274 Personal Financial Statements 153</p> <p>14 ASC 275 Risks and Uncertainties 159</p> <p>15 ASC 280 Segment Reporting 169</p> <p>16 ASC 310 Receivables 177</p> <p>17 ASC 320 Investments—Debt Securities 195</p> <p>18 ASC 321 Investments—Equity Securities 209</p> <p>19 ASC 323 Investments—Equity Method and Joint Ventures 217</p> <p>20 ASC 325 Investments—Other 231</p> <p>21 ASC 326 Financial Instruments—Credit Losses 239</p> <p>22 ASC 330 Inventory 251</p> <p>23 ASC 340 Other Assets and Deferred Costs 261</p> <p>24 ASC 350 Intangibles—Goodwill and Other 269</p> <p>25 ASC 360 Property, Plant, and Equipment 291</p> <p>26 ASC 405 Liabilities 303</p> <p>27 ASC 410 Asset Retirement and Environmental Obligations 309</p> <p>28 ASC 420 Exit or Disposal Cost Obligations 323</p> <p>29 ASC 430 Deferred Revenue and Contract Liabilities 331</p> <p>30 ASC 440 Commitments 333</p> <p>31 ASC 450 Contingencies 339</p> <p>32 ASC 460 Guarantees 349</p> <p>33 ASC 470 Debt 359</p> <p>34 ASC 480 Distinguishing Liabilities from Equity 377</p> <p>35 ASC 505 Equity 387</p> <p>36 ASC 605 Revenue Recognition 409</p> <p>37 ASC 606 Revenue from Contracts with Customers 411</p> <p>38 ASC 610 Other Income 443</p> <p>39 ASC 705 Cost of Sales and Services 449</p> <p>40 ASC 710 Compensation—General 451</p> <p>41 ASC 712 Compensation—Nonretirement Postemployment Benefits 457</p> <p>42 ASC 715 Compensation—Retirement Benefits 459</p> <p>43 ASC 718 Compensation—Stock Compensation 489</p> <p>44 ASC 720 Other Expenses 499</p> <p>45 ASC 730 Research and Development 507</p> <p>46 ASC 740 Income Taxes 513</p> <p>47 ASC 805 Business Combinations 529</p> <p>48 ASC 808 Collaborative Arrangements 551</p> <p>49 ASC 810 Consolidations 563</p> <p>50 ASC 815 Derivatives and Hedging 587</p> <p>51 ASC 820 Fair Value Measurement 619</p> <p>52 ASC 825 Financial Instruments 627</p> <p>53 ASC 830 Foreign Currency Matters 641</p> <p>54 ASC 835 Interest 649</p> <p>55 ASC 840 Leases 657</p> <p>56 ASC 842 Leases 665</p> <p>57 ASC 845 Nonmonetary Transactions 685</p> <p>58 ASC 848 Reference Rate Reform 691</p> <p>59 ASC 850 Related-Party Disclosures 699</p> <p>60 ASC 852 Reorganizations 707</p> <p>61 ASC 853 Service Concession Arrangements 729</p> <p>62 ASC 855 Subsequent Events 733</p> <p>63 ASC 860 Transfers and Servicing 739</p> <p>Index 751</p>
<p><b>Joanne M. Flood, CPA</b>, has experience as an auditor in an international firm and a small firm plus twenty years of experience at the AICPA managing, developing, and writing accounting and auditing training materials. She pioneered the AICPA’s e-learning product line and spearheaded the development of the AICPA online IFRS Certificate Program.</p>
<p><b>Deliver rigorous financial statements with help from this comprehensive guide to financial disclosure</b></p><p>In <i>Wiley GAAP: Financial Statement Disclosure Manual</i>, author Joanne Flood delivers a natural complement to <i>Wiley GAAP</i> that provides accountants and auditors with a complete set of tools to prepare their financial statements.</p><p>The book is organized according to the FASB Codification schema, making information easy and intuitive to find and simplifying research. It includes explicit examples designed for easy customization, streamlining the statement preparation process, and improving the efficacy of disclosures by clearly specifying the information that is most important to readers.</p><p>Fully up-to-date and compliant with the most recent standards published by the FASB, the book prepares accountants for the proliferation of complicated instruments and the increasing pressure toward transparency and enhanced disclosure requirements. It is fully cross-referenced to relevant GAAP information and tools.</p><p>Perfect for financial statement preparers and auditors using U.S. GAAP rules, <i>Wiley GAAP: Financial Statement Disclosure Manual</i> is an ideal addition to the library of anyone who already owns the <i>Wiley GAAP or digital Financial Statements Disclosure Checklist</i> products.</p>

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