Wiley GAAP 2002 : interpretation and application of generally accepted accounting principles 2002

著者

• Delaney, Patrick R.

書誌事項

Wiley GAAP 2002 : interpretation and application of generally accepted accounting principles 2002

Patrick R. Delaney ... [et al.]

Wiley, c2001

タイトル別名

GAAP 2002

注記

Includes index

内容説明・目次

内容説明

GAAP is a study of all Generally Accepted Accounting Principles set forth in the pronouncements of the Financial Accounting Standards Board and its predecessor agencies. In this text, all pronouncements are explained with relevant terminology and real world examples.

目次

• Authoritative Accounting Pronouncements
• 1. Researching GAAP Problems
• Appendix: Conceptual Framework
• 2. Balance Sheet
• 3. Statements of Income and Comprehensive Income
• 4. Statement of Cash Flows
• 5. Cash, Receivables, and Prepaid Expenses
• 6. Short-Term Investments and Financial Instruments
• 7. Inventory
• Appendix A: LIFO Conformity Rule
• Appendix B: Task Force on LIFO Inventory
• 8. Special Revenue Recognition Areas
• Long-Term Construction Contracts
• Service Sales Transaction
• Sales When Collection Is Uncertain
• Revenue Recognition When Right of Return Exists
• Profit Recognition on Real Estate Sales
• Real Estate Operations
• Franchising: Accounting by Franchisors
• Other Special Accounting and Reporting Issues
• 9. Long-Lived Assets
• 10. Investments
• 11. Business Combinations and Consolidated Financial Statements
• 12. Current Liabilities and Contingencies
• 13. Long-Term Debt
• 14. Leases
• Appendix: Leveraged Leases
• 15. Income Taxes
• Appendix A: Accounting for Income Taxes in Interim Periods
• Appendix B: Schedule of Common Permanent and Temporary Differences
• 16. Pensions
• 17. Stockholders' Equity
• Appendix: Financial Statement Presentation
• 18. Earnings Per Share
• Appendix: Comprehensive Example
• 19. Interim and Segment Reporting
• Interim Reporting
• Segment Reporting
• Appendix: Comprehensive Illustration
• 20. Accounting Changes and Correction of Errors
• Appendix: Accounting Changes in Interim Periods
• 21. Foreign Currency
• Appendix: Accounts to Be Remeasured Using Historical Exchange Rates
• 22. Personal Financial Statement
• Appendix: Hypothetical Set of Personal Financial Statements
• 23. Specialized Industry GAAP
• Banking and Thrift Industries
• Benefit Plans, Including Pension Funds
• Broadcasting Industry
• Cable Television Industry
• Computer Software Costs and Revenues
• Finance Companies
• Government Contracts
• Insurance Industry Transactions
• Investment Companies
• Mortgage Banking Activities
• Motion Picture Industry
• Not-for-Profit Organizations
• Oil and Gas Producing Activities
• Recording and Music Industry
• Regulated Operations
• Title Plant
• Appendix: Disclosure Checklist
• 2002 Self-Study CPE Program
• Index.

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詳細情報

• NII書誌ID(NCID): BA54594241
• ISBN:
  • 0471435163
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York ; Chichester
• ページ数/冊数: lvi, 1171 p.
• 大きさ: 24 cm
• 分類:
  • DC21 : 657.0218
• 件名:
  • LCSH : Accounting -- Standards