Wiley GAAP 2016Interpretation and Application of Generally Accepted Accounting Principles
Wiley Regulatory Reporting 1. Aufl.
The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 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 numerous examples and illustrations, 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, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference.
Preface ix About the Author xiii Codification Taxonomy xv 1 ASC 105 Generally Accepted Accounting Principles 1 2 ASC 205 Presentation of Financial Statements 25 3 ASC 210 Balance Sheet 33 4 ASC 215 Statement of Shareholder Equity 47 5 ASC 220 Comprehensive Income 49 6 ASC 225 Income Statement 57 7 ASC 230 Statement of Cash Flows 69 8 ASC 235 Notes to Financial Statements 89 9 ASC 250 Accounting Changes and Error Corrections 95 10 ASC 255 Changing Prices 123 11 ASC 260 Earnings Per Share 127 12 ASC 270 Interim Reporting 159 13 ASC 272 Limited Liability Entities 173 14 ASC 274 Personal Financial Statements 177 15 ASC 275 Risks and Uncertainties 185 16 ASC 280 Segment Reporting 191 17 ASC 305 Cash and Cash Equivalents 203 18 ASC 310 Receivables 207 19 ASC 320 Investments—Debt and Equity Securities 243 20 ASC 323 Investments—Equity Method and Joint Ventures 269 21 ASC 325 Investments—Other 303 22 ASC 330 Inventory 313 23 ASC 340 Other Assets and Deferred Costs 353 24 ASC 350 Intangibles—Goodwill and Other 361 25 ASC 360 Property, Plant, and Equipment 383 26 ASC 405 Liabilities 427 27 ASC 410 Asset Retirement and Environmental Obligations 431 28 ASC 420 Exit or Disposal Cost Obligations 445 29 ASC 430 Deferred Revenue 451 30 ASC 440 Commitments 453 31 ASC 450 Contingencies 457 32 ASC 460 Guarantees 465 33 ASC 470 Debt 477 34 ASC 480 Distinguishing Liabilities From Equity 515 35 ASC 505 Equity 533 36 ASC 605 Revenue Recognition 561 Appendix—Overview of ASC 606 37 ASC 705 Cost of Sales and Services 629 38 ASC 710 Compensation—General 631 39 ASC 712 Compensation—Nonretirement Postemployment Benefits 637 40 ASC 715 Compensation—Retirement Benefits 639 41 ASC 718 Compensation—Stock Compensation 687 42 ASC 720 Other Expenses 723 43 ASC 730 Research and Development 729 44 ASC 740 Income Taxes 735 45 ASC 805 Business Combinations 787 46 ASC 808 Collaborative Arrangements 835 47 ASC 810 Consolidations 845 48 ASC 815 Derivatives and Hedging 887 49 ASC 820 Fair Value Measurements 945 50 ASC 825 Financial Instruments 967 51 ASC 830 Foreign Currency Matters 975 52 ASC 835 Interest 1003 53 ASC 840 Leases 1023 54 ASC 845 Nonmonetary Transactions 1087 55 ASC 850 Related-Party Disclosures 1101 56 ASC 852 Reorganizations 1103 57 ASC 853 Service Concession Arrangements 1107 58 ASC 855 Subsequent Events 1109 59 ASC 860 Transfers and Servicing 1113 60 ASC 900s Specialized Industry GAAP 1151 Appendix A: Definitions of Terms 1283 Appendix B: Disclosure Checklist for Commercial Businesses 1301 Index 1401
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.
The most practical, authoritative guide to GAAP Wiley GAAP 2016 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). 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 and implementation issues. The 2016 edition reflects the new FASB guidance on: Revenue recognition Consolidation Presentation of debt issuance costs Discontinued operations Development stage entities And more… Providing interpretive guidance, analytical explanations, and more than 300 real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification. Offers insight into the application of complex financial reporting rules Contains a detailed index for easy reference use Includes a comprehensive cross-reference to the FASB codification system, making it efficient for you to perform in-depth research As a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.
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