Wiley GAAP 2007 : interpretation and application of generally accepted accounting principles
著者
書誌事項
Wiley GAAP 2007 : interpretation and application of generally accepted accounting principles
Wiley, c2006
- : [pbk.]
- タイトル別名
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GAAP 2007
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注記
"Includes summary of key provisions of U.S. GAAP vs. IAS/IFRS"--Cover
Includes index
内容説明・目次
内容説明
"Wiley GAAP 2007" delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance.
目次
Authoritative Accounting Pronouncements. 1 Researching GAAP Matters. 2 Balance Sheet. 3 Statements of Income and Comprehensive Income. 4 Statement of Cash Flows. 5 Accounting Policies, Changes, and Restatements. 6 Cash, Receivables, and Prepaid Expenses. 7 Short Term Investments and Financial Instruments. 8 Inventory. 9 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. 10 Long Lived Assets. 11 Investments. 12 Business Combinations and Consolidated Financial Statements. 13 Current Liabilities and Contingencies. 14 Long Term Liabilities. 15 Leases. 16 Income Taxes. 17 Pensions and Other Postretirement Benefits. 18 Stockholders' Equity. Appendix A: Financial Statement Presentation. 19 Earnings Per Share. Appendix: Comprehensive Example. 20 Interim Reporting. 21 Segment Reporting. 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.
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