Wiley GAAP 2004 : interpretation and application of generally accepted accounting principles
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書誌事項
Wiley GAAP 2004 : interpretation and application of generally accepted accounting principles
Wiley, c2003
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Includes index
内容説明・目次
内容説明
An essential guide for all corporate and public accountants, CPA candidates, financial managers, and accounting students Wiley GAAP 2004 is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. All pronouncements are explained with relevant terminology and practice-oriented real-world examples. Each chapter is composed of a discussion of perspectives and issue, sources of GAAP, and a definition of terms, concepts, rules, and examples. Patrick R. Delaney was the Arthur Andersen LLP Alumni Professor of Accountancy and Chair of the Department of Accountancy at Northern Illinois University. Barry J. Epstein is a partner in the Chicago-based firm Gleeson, Sklar, Sawyers Cumpata, LLP. Ralph Nach is a Managing Director with the Chicago office of American Express Tax Business Services, Inc. Susan Weiss Budak is a consultant working primarily with the FASB, AICPA, and NCES.
目次
Authoritative Accounting Pronouncements. Chapter 1. Researching GAAP Problems. Chapter 2. Balance Sheet. Chapter 3. Statements of Income and Comprehensive Income. Chapter 4. Statement of Cash Flows. Chapter 5. Cash, Receivables, and Prepaid Expenses. Chapter 6. Short-Term Investments and Financial Instruments. Chapter 7. Inventory. Chapter 8. Revenue Recognition--Evolving Principles and Specialized Applications. Chapter 9. Long-Lived Assets. Chapter 10. Investments. Chapter 11. Business Combinations and Consolidated Financial Statements. Chapter 12. Current Liabilities and Contingencies. Chapter 13. Long-Term Debt. Chapter 14. Leases. Chapter 15. Income Taxes. Chapter 16. Pensions and Other Postretirement Benefits. Chapter 17. Stockholders' Equity. Chapter 18. Earning Per Share. Chapter 19. Interim and Segment Reporting. Chapter 20. Accounting Changes and Correction of Errors. Chapter 21. Foreign Currency. Chapter 22. Personal Financial Statements. Chapter 23. Specialized Industry GAAP. Appendix A. Disclosure Checklist. Appendix B. International vs. US Accounting Standards. Index.
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