Wiley GAAP codification enhanced:
The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards...
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
Wiley
2009
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Klappentext |
| Summary: | The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos.But this year is different: the FASB has spent several years and a reported |
| Physical Description: | XV, 1345 S. |
| ISBN: | 0470464712 9780470464717 |
Staff View
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| 520 | 3 | |a The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos.But this year is different: the FASB has spent several years and a reported | |
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Record in the Search Index
| _version_ | 1804139101649108992 |
|---|---|
| adam_text | CONTENTS
Page
Chapter Title No.
Codification Taxonomy
..................................................................... xi
1
Researching
GAAP
Matters
.............................................................. 1
2
Balance Sheet
.................................................................................... 43
3
Statements of Income and Comprehensive Income
.......................... 70
4
Statement of Cash Flows
................................................................... 107
5
Accounting Policies, Changes, and Restatements
............................. 124
6
Fair Value
.......................................................................................... 157
7
Cash, Receivables, and Prepaid Expenses
......................................... 193
8
Short-Term Investments and Financial Instruments
.......................... 246
9
Inventory
........................................................................................... 311
10
Revenue Recognition
—
Evolving Principles and Specialized
Applications
..................................................................................... 349
Revenue Recognition
—
General Principles
................................................. 350
Long-Term
Construction Contracts
............................................................. 357
Service Revenues
......................................................................................... 371
Sales When Collection Is Uncertain
............................................................ 378
Revenue Recognition When Right of Return Exists
................................... 385
Profit Recognition on Real Estate Sales
..................................................... 388
Real Estate Operations
................................................................................. 409
Franchising: Accounting by Franchisors
.................................................... 413
Other Special Accounting and Reporting Issues
......................................... 417
11
Long-Lived Assets
............................................................................ 427
12
Long-Term
Investments
.................................................................... 499
13
Business Combinations and Consolidated Financial Statements
...... 581
Appendix: Standards Applicable to Pre-2009 Business Combinations
...... 630
14
Current Liabilities and Contingencies
............................................... 718
15
Long-Term
Liabilities
....................................................................... 739
16
Leases
................................................................................................ 786
17
Income Taxes
.................................................................................... 862
18
Pensions and Other Postretirement Benefits
.............................. 935
19
Stockholders Equity
......................................................................... 984
Appendix A: Financial Statement Presentation
.......................................... 1050
Page
Chapter Title No.
20
Earnings Per Share
............................................................................ 1052
Appendix: Comprehensive Example
.......................................................... 1078
21
Interim Reporting
.............................................................................. 1081
22
Segment Reporting
............................................................................ 1094
23
Foreign Currency
.............................................................................. 1105
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates
............................................................................................................ 1131
24
Personal Financial Statements
........................................................... 1132
Appendix: Hypothetical Set of Personal Financial Statements
.................. 1137
25
Specialized Industry
GAAP
.............................................................. 1140
Banking and Thrift
....................................................................................... 1142
Broadcasting
................................................................................................. 1156
Cable Television
........................................................................................... 1161
Computer Software Developers
................................................................... 1163
Employee Benefit Plans, Including Pension Funds
..................................... 1172
Finance Companies
...................................................................................... 1180
Government Contractors
.............................................................................. 1183
Insurance
...................................................................................................... 1185
Investment Companies
................................................................................. 1195
Mortgage Banking
........................................................................................ 1201
Motion Pictures
............................................................................................ 1207
Not-for-Profit Organizations
........................................................................ 1217
Oil and Gas Producers
.................................................................................. 1231
Recording and Music
................................................................................... 1233
Regulated Operations
................................................................................... 1235
Title Plant
..................................................................................................... 1239
Appendix A: Disclosure Checklist
......................................................................... 1242
Appendix B: International vs. US Accounting Standards
....................................... 1297
Index
........................................................................................................................ 1317
Your single, authoritative source to
GAAP
under the new
Accounting Standards Codification
(ASO
system
ι
easier to access and research. Though the Codification does not change I
generally accepted accounting principles
(GAAP),
it does reorganize the thousands of
GAAP
pronouncements from diffkult-to-use chronological listings and multiple
-
of pronouncements into a single, easily accessible source conveniently organized by
topic/subject.
Arriving at just the right time, Wiley
GAAP
Codification Enhanced contains complete cover¬
age or all levels of
GAAP,
as well as integrated cross-references to the new ASC. In addition,
Wiley
GAAP
Codification Enhanced renders
GAAP
more understandable and accessible for
research and is designed to reduce the amount of time and effort you spend to solve account-
AAP under the new codification system, this invaluable
11
ree
makes learning the new ACS system a breeze, with at-your-fingertips information that does
the work for you. Practical and reliable, Wiley
GAAP
Codification Enhanced is your essential
tool to navigate through these new, uncharted waters.
BARRY J. EPSTEIN is a partner with Chicago-based Russell Novak
&
Company, LLP, where
he specializes in technical consultation on accounting and auditing matters and corporate-
governance, and
sci
consulting and testifying expert
foi
>n
matti
RALPH
NACH
is a ice President of AuditWatch, [n<
suits on a wide range ot accounting, auditing, and financial reporting
matu
STEVEN M. BRAGG has been the chiet
fina;
мест
or controller of four
companie:
as well as a consulting manager at more than thirt
Wiley titles.
|
| any_adam_object | 1 |
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| building | Verbundindex |
| bvnumber | BV035488051 |
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| callnumber-search | HF5616.U5 |
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| discipline | Wirtschaftswissenschaften |
| format | Book |
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| spelling | Epstein, Barry Jay 1946- Verfasser (DE-588)123254205 aut Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg GAAP codification enhanced Hoboken, NJ Wiley 2009 XV, 1345 S. txt rdacontent n rdamedia nc rdacarrier The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos.But this year is different: the FASB has spent several years and a reported Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Grundsätze ordnungsmäßiger Buchführung stw Accounting Standards United States USA Generally Accepted Accounting Principles (DE-588)4465431-5 u DE-604 Nach, Ralph Verfasser aut Bragg, Steven M. 1960- Verfasser (DE-588)129558990 aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017544478&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017544478&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Epstein, Barry Jay 1946- Nach, Ralph Bragg, Steven M. 1960- Wiley GAAP codification enhanced Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Grundsätze ordnungsmäßiger Buchführung stw Accounting Standards United States |
| subject_GND | (DE-588)4465431-5 |
| title | Wiley GAAP codification enhanced |
| title_alt | GAAP codification enhanced |
| title_auth | Wiley GAAP codification enhanced |
| title_exact_search | Wiley GAAP codification enhanced |
| title_full | Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg |
| title_fullStr | Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg |
| title_full_unstemmed | Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg |
| title_short | Wiley GAAP codification enhanced |
| title_sort | wiley gaap codification enhanced |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Grundsätze ordnungsmäßiger Buchführung stw Accounting Standards United States |
| topic_facet | Generally Accepted Accounting Principles Grundsätze ordnungsmäßiger Buchführung Accounting Standards United States USA |
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