Wiley GAAP 2008 : interpretation and application of generally accepted accounting principles
著者
書誌事項
Wiley GAAP 2008 : interpretation and application of generally accepted accounting principles
Wiley, c2007
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GAAP 2008
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注記
Includes index
内容説明・目次
内容説明
This is the most practical, authoritative guide to GAAP. "Wiley GAAP 2008" delivers the most recent professional standards developments, in addition to detailed analysis of all generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested, real-world examples and implementation guidance. "Wiley GAAP 2008" contains a host of completely updated examples. This annual publication offers expert interpretation and explanation of all accounting principles currently effective or being deliberated in one single book. The authors provide clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. 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, a definition of terms, concepts, rules and examples, and for some chapters, specific appendices. "Wiley GAAP 2008" contains a detailed index for easy reference use.
Barry J.Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters, litigation consulting, and corporate governance. Ralph Nach (Chicago, IL) is a partner in the National Office of Audit and Accounting of McGladrey & Pullen, LLP, where he specializes in technical consultation and continuing professional education. Steven M. Bragg (Centennial, CO) has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of 27 books published by Wiley.
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. Fair Value.7. Cash, Receivables, and Prepaid Expenses.8. Short-Term Investments and Financial Instruments.9. Inventory.10. 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.11. Long-Lived Assets.12. Long-Term Investments.13. Business Combinations and Consolidated Financial Statements.14. Current Liabilities and Contingencies.15. Long-Term Liabilities.16. Leases.17. Income Taxes.18. Pensions and Other Postretirement Benefits.19. Stockholders' Equity.Appendix A: Financial Statement Presentation.20. Earnings Per Share.Appendix: Comprehensive Example.21. Interim Reporting.22. Segment Rep0orting.23. Foreign Currency.Appendix: Accounts to Be Remeasured Using Historical Exchange Rates.24. Personal Financial Statements.Appendix: Hypo9thetical Set of Personal Financial Statements.25. 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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