CiNii 図書 - Wiley GAAP 2005 : interpretation and application of generally accepted accounting principles

An essential guide for all accountants, CPA candidates, financial managers, and accounting students Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource that will instill clients and investors with the confidence they have come to expect. The most practical, authoritative guide to GAAP, Wiley GAAP 2005 delivers the most recent developments and analysis of all the generally accepted accounting principles (GAAP) for 2005, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, and rules, as well as 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 (Chicago, Il) is a partner in the firm Robert Novak & Company, LLP. Ralph Nach (Chicago, Il) is a Managing Director with American Express Tax Business Services, Inc. Ervin L. Black, PhD (Provo, UT), is an Associate Professor at Brigham Young University, where he specializes in financial and international accounting and accounting research. Dr. Black has authored or coauthored numerous articles in accounting research journals.

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. Revenue Recognition Evolving Principles and Specialized Applications
Revenue Recognition General Principles
Long-Term Construction Contracts
Service Revenues
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: Common Permanent and Temporary Differences
16 Pensions and Other Postretirement Benefits
17 Stockholders' Equity
Appendix A: Exposure Draft Outstanding
Appendix B: Financial Statement Presentation
18 Earnings Per Share
Appendix: Comprehensive Example
19 Interim Reporting
20 Segment Reporting
Appendix: Comprehensive Illustration
21 Accounting Changes and Correction of Errors
Appendix A: Accounting Changes in Interim Periods
Appendix B: Exposure Draft Outstanding: Reporting Accounting Changes
22 Foreign Currency
Appendix: Accounts to Be Remeasured Using Historical Exchange Rates
23 Personal Financial Statements
Appendix: Hypothetical Set of Personal Financial Statements
24 Specialized Industry GAAP
Banking and Thrift
Broadcasting
Cable Television
Computer Software Developers
Employee Benefit Plans, Including Pension Funds
Finance Companies
Government Contractors
Insurance
Investment Companies
Mortgage Banking
Motion Pictures
Not-for-Profit Organizations
Oil and Gas Producers
Recording and Music
Regulated Operations
Title Plant
Appendix A: Disclosure Checklist
Appendix B: International vs US Accounting Standards
Index.

巻冊次: : CD-ROM ISBN 9780471668350

内容説明

This work is an essential guide for all accountants, CPA candidates, financial managers, and accounting students. Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource that will instill clients and investors with the confidence they have come to expect. The most practical, authoritative guide to GAAP, "Wiley GAAP 2005" delivers the most recent developments and analysis of all the generally accepted accounting principles (GAAP) for 2005, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, and rules, as well as 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 (Chicago, Il) is a partner in the firm Robert Novak & Company, LLP. Ralph Nach (Chicago, Il) is a Managing Director with American Express Tax Business Services, Inc. Ervin L. Black, PhD (Provo, UT), is an Associate Professor at Brigham Young University, where he specializes in financial and international accounting and accounting research. Dr. Black has authored or coauthored numerous articles in accounting research journals.

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Wiley GAAP 2005 : interpretation and application of generally accepted accounting principles

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