Wiley GAAP 2008: interpretation and application of generally accepted accounting principles
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | LXVIII, 1276 S. Tab. |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV023123391 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 080211s2007 d||| |||| 00||| eng d | ||
| 035 | |a (OCoLC)456353002 | ||
| 035 | |a (DE-599)BVBBV023123391 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 080 | |a 657.4 | ||
| 082 | 0 | |a 657.30218 |2 22 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 084 | |a QP 822 |0 (DE-625)141945: |2 rvk | ||
| 084 | |a WIR 652f |2 stub | ||
| 084 | |a WIR 657f |2 stub | ||
| 100 | 1 | |a Epstein, Barry Jay |d 1946- |e Verfasser |0 (DE-588)123254205 |4 aut | |
| 245 | 1 | 0 | |a Wiley GAAP 2008 |b interpretation and application of generally accepted accounting principles |c Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| 246 | 1 | 3 | |a GAAP 2008 |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2007 | |
| 300 | |a LXVIII, 1276 S. |b Tab. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 630 | 0 | 7 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |2 gnd |9 rswk-swf |
| 650 | 4 | |a Accounting |x Standards | |
| 689 | 0 | 0 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |D u |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Nach, Ralph |e Sonstige |4 oth | |
| 700 | 1 | |a Bragg, Steven M. |d 1960- |e Sonstige |0 (DE-588)129558990 |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016325831&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-016325831 | ||
Datensatz im Suchindex
| _version_ | 1804137393525096448 |
|---|---|
| adam_text | CONTENTS
Page
Zhapter Title No.
Authoritative Accounting Pronouncements ....................................... x
1 Researching GAAP Matters .............................................................. 1
2 Balance Sheet .................................................................................... 40
3 Statements of Income and Comprehensive Income .......................... 67
4 Statement of Cash Flows ................................................................... 104
5 Accounting Policies, Changes, and Restatements ............................. 121
6 Fair Value .......................................................................................... 154
7 Cash, Receivables, and Prepaid Expenses ......................................... 183
8 Short-Term Investments and Financial Instruments .......................... 235
9 Inventory ........................................................................................... 296
10 Revenue Recognition—Evolving Principles and Specialized
Applications ..................................................................................... 335
Revenue Recognition—General Principles ................................................. 336
Long-Term Construction Contracts ............................................................. 343
Service Revenues ......................................................................................... 357
Sales When Collection Is Uncertain ............................................................ 365
Revenue Recognition When Right of Return Exists ................................... 372
Profit Recognition on Real Estate Sales ..................................................... 375
Real Estate Operations ................................................................................. 395
Franchising: Accounting by Franchisors .................................................... 399
Other Special Accounting and Reporting Issues ......................................... 403
11 Long-Lived Assets ............................................................................ 414
12 Long-Term Investments .................................................................... 484
13 Business Combinations and Consolidated Financial Statements ...... 554
14 Current Liabilities and Contingencies ............................................... 655
15 Long-Term Liabilities ....................................................................... 676
16 Leases ................................................................................................ 724
17 Income Taxes .................................................................................... 800
18 Pensions and Other Postretirement Benefits .............................. 862
19 Stockholders Equity ......................................................................... 909
Appendix A: Financial Statement Presentation .......................................... 986
Page
Chapter Title No.
20 Earnings Per Share ............................................................................ 988
Appendix: Comprehensive Example .......................................................... 1017
21 Interim Reporting .............................................................................. 1020
22 Segment Reporting ............................................................................ 1033
23 Foreign Currency .............................................................................. 1045
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates ............................................................................................................ 1070
24 Personal Financial Statements ........................................................... 1071
Appendix: Hypothetical Set of Personal Financial Statements .................. 1076
25 Specialized Industry GAAP .............................................................. 1079
Banking and Thrift ....................................................................................... 1081
Broadcasting ................................................................................................. 1098
Cable Television ........................................................................................... 1103
Computer Software Developers ................................................................... 1105
Employee Benefit Plans, Including Pension Funds ..................................... 1114
Finance Companies ...................................................................................... 1122
Government Contractors .............................................................................. 1126
Insurance ...................................................................................................... 1128
Investment Companies ................................................................................. 1139
Mortgage Banking ........................................................................................ 1144
Motion Pictures ............................................................................................ 1151
Not-for-Profit Organizations ........................................................................ 1160
Oil and Gas Producers .................................................................................. 1175
Recording and Music ................................................................................... 1177
Regulated Operations ................................................................................... 1179
Tide Plant ..................................................................................................... 1183
Appendix A: Disclosure Checklist ......................................................................... 1185
Appendix B: International vs. US Accounting Standards ....................................... 1235
Index ........................................................................................................................ 1254
|
| adam_txt |
CONTENTS
Page
Zhapter Title No.
Authoritative Accounting Pronouncements . x
1 Researching GAAP Matters . 1
2 Balance Sheet . 40
3 Statements of Income and Comprehensive Income . 67
4 Statement of Cash Flows . 104
5 Accounting Policies, Changes, and Restatements . 121
6 Fair Value . 154
7 Cash, Receivables, and Prepaid Expenses . 183
8 Short-Term Investments and Financial Instruments . 235
9 Inventory . 296
10 Revenue Recognition—Evolving Principles and Specialized
Applications . 335
Revenue Recognition—General Principles . 336
Long-Term Construction Contracts . 343
Service Revenues . 357
Sales When Collection Is Uncertain . 365
Revenue Recognition When Right of Return Exists . 372
Profit Recognition on Real Estate Sales . 375
Real Estate Operations . 395
Franchising: Accounting by Franchisors . 399
Other Special Accounting and Reporting Issues . 403
11 Long-Lived Assets . 414
12 Long-Term Investments . 484
13 Business Combinations and Consolidated Financial Statements . 554
14 Current Liabilities and Contingencies . 655
15 Long-Term Liabilities . 676
16 Leases . 724
17 Income Taxes . 800
18 Pensions and Other Postretirement Benefits . 862
19 Stockholders' Equity . 909
Appendix A: Financial Statement Presentation . 986
Page
Chapter Title No.
20 Earnings Per Share . 988
Appendix: Comprehensive Example . 1017
21 Interim Reporting . 1020
22 Segment Reporting . 1033
23 Foreign Currency . 1045
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates . 1070
24 Personal Financial Statements . 1071
Appendix: Hypothetical Set of Personal Financial Statements . 1076
25 Specialized Industry GAAP . 1079
Banking and Thrift . 1081
Broadcasting . 1098
Cable Television . 1103
Computer Software Developers . 1105
Employee Benefit Plans, Including Pension Funds . 1114
Finance Companies . 1122
Government Contractors . 1126
Insurance . 1128
Investment Companies . 1139
Mortgage Banking . 1144
Motion Pictures . 1151
Not-for-Profit Organizations . 1160
Oil and Gas Producers . 1175
Recording and Music . 1177
Regulated Operations . 1179
Tide Plant . 1183
Appendix A: Disclosure Checklist . 1185
Appendix B: International vs. US Accounting Standards . 1235
Index . 1254 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Epstein, Barry Jay 1946- |
| author_GND | (DE-588)123254205 (DE-588)129558990 |
| author_facet | Epstein, Barry Jay 1946- |
| author_role | aut |
| author_sort | Epstein, Barry Jay 1946- |
| author_variant | b j e bj bje |
| building | Verbundindex |
| bvnumber | BV023123391 |
| classification_rvk | QP 820 QP 822 |
| classification_tum | WIR 652f WIR 657f |
| ctrlnum | (OCoLC)456353002 (DE-599)BVBBV023123391 |
| dewey-full | 657.30218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.30218 |
| dewey-search | 657.30218 |
| dewey-sort | 3657.30218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01570nam a2200397 c 4500</leader><controlfield tag="001">BV023123391</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">080211s2007 d||| |||| 00||| eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)456353002</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV023123391</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="080" ind1=" " ind2=" "><subfield code="a">657.4</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.30218</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 822</subfield><subfield code="0">(DE-625)141945:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">WIR 652f</subfield><subfield code="2">stub</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">WIR 657f</subfield><subfield code="2">stub</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Epstein, Barry Jay</subfield><subfield code="d">1946-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)123254205</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Wiley GAAP 2008</subfield><subfield code="b">interpretation and application of generally accepted accounting principles</subfield><subfield code="c">Barry J. Epstein, Ralph Nach, Steven M. Bragg</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">GAAP 2008</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hoboken, NJ</subfield><subfield code="b">Wiley</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">LXVIII, 1276 S.</subfield><subfield code="b">Tab.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Nach, Ralph</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Bragg, Steven M.</subfield><subfield code="d">1960-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)129558990</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016325831&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-016325831</subfield></datafield></record></collection> |
| id | DE-604.BV023123391 |
| illustrated | Illustrated |
| index_date | 2024-07-02T19:52:26Z |
| indexdate | 2024-07-09T21:11:35Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016325831 |
| oclc_num | 456353002 |
| open_access_boolean | |
| physical | LXVIII, 1276 S. Tab. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spelling | Epstein, Barry Jay 1946- Verfasser (DE-588)123254205 aut Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg GAAP 2008 Hoboken, NJ Wiley 2007 LXVIII, 1276 S. Tab. txt rdacontent n rdamedia nc rdacarrier Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Accounting Standards Generally Accepted Accounting Principles (DE-588)4465431-5 u DE-604 Nach, Ralph Sonstige oth Bragg, Steven M. 1960- Sonstige (DE-588)129558990 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016325831&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Epstein, Barry Jay 1946- Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Accounting Standards |
| subject_GND | (DE-588)4465431-5 |
| title | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_alt | GAAP 2008 |
| title_auth | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_exact_search | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_exact_search_txtP | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_full | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| title_fullStr | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| title_full_unstemmed | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| title_short | Wiley GAAP 2008 |
| title_sort | wiley gaap 2008 interpretation and application of generally accepted accounting principles |
| title_sub | interpretation and application of generally accepted accounting principles |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Accounting Standards |
| topic_facet | Generally Accepted Accounting Principles Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016325831&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT epsteinbarryjay wileygaap2008interpretationandapplicationofgenerallyacceptedaccountingprinciples AT nachralph wileygaap2008interpretationandapplicationofgenerallyacceptedaccountingprinciples AT braggstevenm wileygaap2008interpretationandapplicationofgenerallyacceptedaccountingprinciples AT epsteinbarryjay gaap2008 AT nachralph gaap2008 AT braggstevenm gaap2008 |