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E-raamat: Wiley GAAP 2019: Interpretation and Application of Generally Accepted Accounting Principles [Wiley Online]

  • Formaat: 1440 pages
  • Sari: Wiley Regulatory Reporting
  • Ilmumisaeg: 12-Apr-2019
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119575532
  • ISBN-13: 9781119575535
Teised raamatud teemal:
  • Wiley Online
  • Hind: 153,31 €*
  • * hind, mis tagab piiramatu üheaegsete kasutajate arvuga ligipääsu piiramatuks ajaks
  • Formaat: 1440 pages
  • Sari: Wiley Regulatory Reporting
  • Ilmumisaeg: 12-Apr-2019
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119575532
  • ISBN-13: 9781119575535
Teised raamatud teemal:
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements

Wiley GAAP 2019 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB)including the latest updatesthis 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.

This user-friendly reference covers every pronouncement currently in effect or being deliberatedincluding FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretationsin a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance.





Examine the latest changes to US GAAP standards and practices Gain expert perspectives on the issues surrounding specific pronouncements





Learn how the standards translate to common real-world scenarios Clarify implementation through numerous illustrations and real-world examples

Staying up-to-date with constantly-evolving guidelines is a challenge, but the requirement for accurate interpretation and appropriate application adds an additional layer of complexity in an area where noncompliance could expose an organization to significant risk. Wiley GAAP 2019 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Preface ix
About the Author xiii
Codification Taxonomy xv
1 ASC 105 Generally Accepted Accounting Principles
1(24)
2 ASC 205 Presentation of Financial Statements
25(12)
3 ASC 210 Balance Sheet
37(10)
4 ASC 215 Statement of Shareholder Equity
47(2)
5 ASC 220 Income Statement---Reporting Comprehensive Income
49(16)
6 ASC 230 Statement of Cash Flows
65(24)
7 ASC 235 Notes to Financial Statements
89(6)
8 ASC 250 Accounting Changes and Error Corrections
95(20)
9 ASC 255 Changing Prices
115(4)
10 ASC 260 Earnings Per Share
119(32)
11 ASC 270 Interim Reporting
151(12)
12 ASC 272 Limited Liability Entities
163(4)
13 ASC 274 Personal Financial Statements
167(8)
14 ASC 275 Risks and Uncertainties
175(6)
15 ASC 280 Segment Reporting
181(10)
16 ASC 310 Receivables
191(40)
17 ASC 320 Investments---Debt and Equity Securities
231(24)
18 ASC 320 Investments---Debt Securities
255(20)
19 ASC 321 Investments---Equity Securities
275(6)
20 ASC 323 Investments---Equity Method and Joint Ventures
281(36)
21 ASC 325 Investments---Other
317(8)
22 ASC 326 Financial Instruments---Credit Losses
325(12)
23 ASC 330 Inventory
337(40)
24 ASC 340 Other Assets and Deferred Costs
377(16)
25 ASC 350 Intangibles---Goodwill and Other
393(28)
26 ASC 360 Property, Plant, and Equipment
421(44)
27 ASC 405 Liabilities
465(6)
28 ASC 410 Asset Retirement and Environmental Obligations
471(16)
29 ASC 420 Exit or Disposal Cost Obligations
487(6)
30 ASC 430 Deferred Revenue
493(2)
31 ASC 440 Commitments
495(4)
32 ASC 450 Contingencies
499(8)
33 ASC 460 Guarantees
507(12)
34 ASC 470 Debt
519(38)
35 ASC 480 Distinguishing Liabilities from Equity
557(16)
36 ASC 505 Equity
573(26)
37 ASC 605 Revenue Recognition
599(46)
38 ASC 606 Revenue from Contracts with Customers
645(64)
39 ASC 610 Other Income
709(4)
40 ASC 705 Cost of Sales and Services
713(2)
41 ASC 710 Compensation---General
715(6)
42 ASC 712 Compensation---Nonretirement Postemployment Benefits
721(2)
43 ASC 715 Compensation---Retirement Benefits
723(42)
44 ASC 718 Compensation---Stock Compensation
765(34)
45 ASC 720 Other Expenses
799(6)
46 ASC 730 Research and Development
805(6)
47 ASC 740 Income Taxes
811(54)
48 ASC 805 Business Combinations
865(48)
49 ASC 808 Collaborative Arrangements
913(10)
50 ASC 810 Consolidations
923(38)
51 ASC 815 Derivatives and Hedging
961(60)
52 ASC 820 Fair Value Measurements
1021(20)
53 ASC 825 Financial Instruments
1041(6)
54 ASC 830 Foreign Currency Matters
1047(20)
55 ASC 835 Interest
1067(18)
56 ASC 840 Leases
1085(66)
57 ASC 842 Leases
1151(14)
58 ASC 845 Nonmonetary Transactions
1165(14)
59 ASC 850 Related-Party Disclosures
1179(2)
60 ASC 852 Reorganizations
1181(4)
61 ASC 853 Service Concession Arrangements
1185(2)
62 ASC 855 Subsequent Events
1187(2)
63 ASC 860 Transfers and Servicing
1189(32)
64 ASC 900S Specialized Industry GAAP
1221(114)
Appendix A Definitions of Terms 1335(34)
Appendix B Disclosure and Presentation Checklist for Commercial Businesses 1369(2)
Index 1371
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 e-learning product line.