Wiley GAAP 2020
Interpretation and Application of Generally Accepted Accounting Principles
(Sprache: Englisch)
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the...
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The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Inhaltsverzeichnis zu „Wiley GAAP 2020 “
Preface ixAbout the Author xiCodification Taxonomy xiii1 ASC 105 Generally Accepted Accounting Principles 12 ASC 205 Presentation of Financial Statements 273 ASC 210 Balance Sheet 394 ASC 215 Statement of Shareholder Equity 495 ASC 220 Income Statement--Reporting Comprehensive Income 516 ASC 230 Statement of Cash Flows 677 ASC 235 Notes to Financial Statements 878 ASC 250 Accounting Changes and Error Corrections 939 ASC 255 Changing Prices 11310 ASC 260 Earnings Per Share 11711 ASC 270 Interim Reporting 14912 ASC 272 Limited Liability Entities 16113 ASC 274 Personal Financial Statements 16514 ASC 275 Risks and Uncertainties 17315 ASC 280 Segment Reporting 17916 ASC 310 Receivables 18917 ASC 320 Investments--Debt and Equity Securities 23318 ASC 320 Investments--Debt Securities 25719 ASC 321 Investments--Equity Securities 27920 ASC 323 Investments--Equity Method and Joint Ventures 28521 ASC 325 Investments--Other 32322 ASC 326 Financial Instruments--Credit Losses 33123 ASC 330 Inventory 34924 ASC 340 Other Assets and Deferred Costs 38925 ASC 350 Intangibles--Goodwill and Other 40526 ASC 360 Property, Plant, and Equipment 43727 ASC 405 Liabilities 48128 ASC 410 Asset Retirement and Environmental Obligations 48729 ASC 420 Exit or Disposal Cost Obligations 50530 ASC 430 Deferred Revenue 51131 ASC 440 Commitments 51332 ASC 450 Contingencies 51733 ASC 460 Guarantees 52534 ASC 470 Debt 53735 ASC 480 Distinguishing Liabilities from Equity 57536 ASC 505 Equity 59137 ASC 605 Revenue Recognition 61938 ASC 606 Revenue from Contracts with Customers 66539 ASC 610 Other Income 73940 ASC 705 Cost of Sales and Services 74541 ASC 710 Compensation--General 74742 ASC 712 Compensation--Nonretirement Post-Employment Benefits 75343 ASC 715 Compensation--Retirement Benefits 75544 ASC 718 Compensation-- Stock Compensation 79545 ASC 720 Other Expenses 83346 ASC 730 Research and Development 83947 ASC 740 Income Taxes 84548 ASC 805 Business Combinations 89749 ASC 808 Collaborative Arrangements
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94350 ASC 810 Consolidations 95551 ASC 815 Derivatives and Hedging 99552 ASC 820 Fair Value Measurements 106353 ASC 825 Financial Instruments 108354 ASC 830 Foreign Currency Matters 108955 ASC 835 Interest 110956 ASC 840 Leases 112757 ASC 842 Leases 119358 ASC 845 Nonmonetary Transactions 120959 ASC 850 Related-Party Disclosures 122360 ASC 852 Reorganizations 122561 ASC 853 Service Concession Arrangements 122962 ASC 855 Subsequent Events 123163 ASC 860 Transfers and Servicing 123364 ASC 900s Specialized Industry GAAP 1265Appendix A: Definitions of Terms 1355Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1389Index 1391
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Autoren-Porträt von Joanne M. Flood
Joanne M. 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 e-learning product line.
Bibliographische Angaben
- Autor: Joanne M. Flood
- 2020, 1. Auflage., 1456 Seiten, Maße: 18,7 x 23,3 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1119652626
- ISBN-13: 9781119652625
- Erscheinungsdatum: 09.03.2020
Sprache:
Englisch
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