Details

Wiley GAAP 2015

Interpretation and Application of Generally Accepted Accounting Principles
Wiley Regulatory Reporting 1. Aufl.

von: Joanne M. Flood
109,99 €
Verlag:	Wiley
Format:	PDF
Veröffentl.:	14.10.2014
ISBN/EAN:	9781118945155
Sprache:	englisch
Anzahl Seiten:	1512

In den Warenkorb

Als Gutschein

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

Beschreibungen

Titelbeschreibung

The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: <ul> <li>Refer to GAAP standards and ASEC statements quickly and easily</li> <li>Understand relevant terminology, concepts, and rules</li> <li>Study detailed examples to gain a solid working knowledge of the standards</li> <li>Gain confidence by practicing GAAP applications before using it in the field</li> </ul> This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.

Inhaltsverzeichnis

Preface vii About the Author xi Codification Taxonomy xiii 1 ASC 105 Generally Accepted Accounting Principles 1 2 ASC 205 Presentation of Financial Statements 29 3 ASC 210 Balance Sheet 45 4 ASC 215 Statement of Shareholder Equity 61 5 ASC 220 Comprehensive Income 63 6 ASC 225 Income Statement 71 7 ASC 230 Statement of Cash Flows 83 8 ASC 235 Notes to Financial Statements 103 9 ASC 250 Accounting Changes and Error Corrections 109 10 ASC 255 Changing Prices 137 11 ASC 260 Earnings Per Share 141 12 ASC 270 Interim Reporting 171 13 ASC 272 Limited Liability Entities 187 14 ASC 274 Personal Financial Statements 191 15 ASC 275 Risks and Uncertainties 199 16 ASC 280 Segment Reporting 205 17 ASC 305 Cash and Cash Equivalents 217 18 ASC 310 Receivables 221 19 ASC 320 Investments—Debt and Equity Securities 257 20 ASC 323 Investments—Equity Method and Joint Ventures 283 21 ASC 325 Investments—Other 317 22 ASC 330 Inventory 329 23 ASC 340 Other Assets and Deferred Costs 367 24 ASC 350 Intangibles—Goodwill and Other 375 25 ASC 360 Property, Plant, and Equipment 399 26 ASC 405 Liabilities 445 27 ASC 410 Asset Retirement and Environmental Obligations 449 28 ASC 420 Exit or Disposal Cost Obligations 465 29 ASC 430 Deferred Revenue 471 30 ASC 440 Commitments 473 31 ASC 450 Contingencies 477 32 ASC 460 Guarantees 485 33 ASC 470 Debt 499 34 ASC 480 Distinguishing Liabilities From Equity 539 35 ASC 505 Equity 555 36 ASC 605 Revenue Recognition 587 37 ASC 705 Cost of Sales and Services 645 38 ASC 710 Compensation—General 647 39 ASC 712 Compensation—Nonretirement Postemployment Benefits 653 40 ASC 715 Compensation—Retirement Benefits 655 41 ASC 718 Compensation—Stock Compensation 707 42 ASC 720 Other Expenses 745 43 ASC 730 Research and Development 751 44 ASC 740 Income Taxes 757 45 ASC 805 Business Combinations 811 46 ASC 808 Collaborative Arrangements 859 47 ASC 810 Consolidations 869 48 ASC 815 Derivatives and Hedging 901 49 ASC 820 Fair Value Measurements 961 50 ASC 825 Financial Instruments 985 51 ASC 830 Foreign Currency Matters 995 52 ASC 835 Interest 1023 53 ASC 840 Leases 1041 54 ASC 845 Nonmonetary Transactions 1115 55 ASC 850 Related-Party Disclosures 1127 56 ASC 852 Reorganizations 1129 57 ASC 853 Service Concession Arrangements 1135 58 ASC 855 Subsequent Events 1139 59 ASC 860 Transfers and Servicing 1143 60 ASC 900s Specialized Industry GAAP 1181 Appendix Disclosure Checklist for Commercial Businesses 1317 Index 1419

Autorenportrait

Joanne Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's elearning product line.

Back cover copy

The most practical, authoritative guide to GAAP Wiley GAAP 2015 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. <ul> <li>Offers insight into the application of complex financial reporting rules</li> <li>Contains detailed index for easy reference use</li> <li>Includes a comprehensive cross-reference of accounting topics to the FASB codification system</li> </ul> With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.