Wiley GAAP 2011 : interpretation and application of generally accepted accounting principles
著者
書誌事項
Wiley GAAP 2011 : interpretation and application of generally accepted accounting principles
John Wiley & Sons, c2010
- タイトル別名
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GAAP 2011
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注記
"Includes summary of key provisions of U.S. GAAP vs. IFRS"--Cover
Includes index
内容説明・目次
内容説明
The most practical, authoritative guide to GAAP Wiley GAAP 2011 contains complete coverage of all levels of GAAP, now indexed to the new ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. * Provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations * Offers insight into the application of complex financial reporting rules * Contains detailed index for easy reference use * Includes a comprehensive cross-reference of accounting topics to the new FASB codification system * Offers 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 * Other titles by Epstein and Nach: Wiley GAAP Codification Enhanced * Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2010 With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy.
目次
Codification Taxonomy. 1 Researching GAAP Matters. 2 Statement of Financial Position. 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 Reporting. 23 Foreign Currency. Appendix: Accounts to Be Remeasured Using Historical Exchange Rates. 24 Personal Financial Statements. Appendix: Hypothetical Set of Personal Financial Statements. 25 Specialized Industry GAAP. Banking and Thrift. Broadcasting. Cable Television. Casinos. 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. Index.
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