Wiley GAAP 2005 : interpretation and application of generally accepted accounting principles
Author(s)
Bibliographic Information
Wiley GAAP 2005 : interpretation and application of generally accepted accounting principles
Wiley, c2004
- : CD-ROM
- Other Title
-
GAAP 2005
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Other authors: Ervin L. Black, Ralph Nach, Patrick R. Delaney
Includes index
Description and Table of Contents
- Volume
-
ISBN 9780471668343
Description
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.
Table of Contents
- 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.
- Volume
-
: CD-ROM ISBN 9780471668350
Description
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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