发帖
雷达卡
by Joanne M. Flood (Author)
About the Author
Joanne M. Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's e-learning product line.
About this Book
The most comprehensive guide to US GAAP―thoroughly updated to reflect the latest pronouncements
US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates.
Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:
- Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue
- Offers expert guidance on issues surrounding specific pronouncements
- Includes comprehensive cross-references and topic-specific appendices
- Explains how the standards apply to common real-world scenarios
- Clarifies implementation through numerous illustrations and practical examples
Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines―providing the insight and guidance accounting professionals need.
Brief Contents
1 ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
3 ASC 210 BALANCE SHEET
4 ASC 215 STATEMENT OF SHAREHOLDER EQUITY
5 ASC 220 INCOME STATEMENT— REPORTING COMPREHENSIVE INCOME
6 ASC 230 STATEMENT OF CASH FLOWS
7 ASC 235 NOTES TO FINANCIAL STATEMENTS
8 ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
9 ASC 255 CHANGING PRICES
10 ASC 260 EARNINGS PER SHARE
11 ASC 270 INTERIM REPORTING
12 ASC 272 LIMITED LIABILITY ENTITIES
13 ASC 274 PERSONAL FINANCIAL STATEMENTS
14 ASC 275 RISKS AND UNCERTAINTIES
15 ASC 280 SEGMENT REPORTING
16 ASC 310 RECEIVABLES
17 ASC 320 INVESTMENTS—DEBT SECURITIES
18 ASC 321 INVESTMENTS—EQUITY SECURITIES
19 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES
20 ASC 325 INVESTMENTS—OTHER
21 ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES
22 ASC 330 INVENTORY
23 ASC 340 OTHER ASSETS AND DEFERRED COSTS
24 ASC 350 INTANGIBLES— GOODWILL AND OTHER
25 ASC 360 PROPERTY, PLANT, AND EQUIPMENT
26 ASC 405 LIABILITIES
27 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
28 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
29 ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
30 ASC 440 COMMITMENTS
31 ASC 450 CONTINGENCIES
32 ASC 460 GUARANTEES
33 ASC 470 DEBT
34 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
35 ASC 505 EQUITY
36 ASC 605 REVENUE RECOGNITION
37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
38 ASC 610 OTHER INCOME
39 ASC 705 COST OF SALES AND SERVICES
40 ASC 710 COMPENSATION—GENERAL
41 ASC 712 COMPENSATION— NONRETIREMENT POST‐EMPLOYMENT BENEFITS
42 ASC 715 COMPENSATION—RETIREMENT BENEFITS
43 ASC 718 COMPENSATION—STOCK COMPENSATION
44 ASC 720 OTHER EXPENSES
45 ASC 730 RESEARCH AND DEVELOPMENT
46 ASC 740 INCOME TAXES
47 ASC 805 BUSINESS COMBINATIONS
48 ASC 808 COLLABORATIVE ARRANGEMENTS
49 ASC 810 CONSOLIDATIONS
50 ASC 815 DERIVATIVES AND HEDGING
51 ASC 820 FAIR VALUE MEASUREMENTS
52 ASC 825 FINANCIAL INSTRUMENTS
53 ASC 830 FOREIGN CURRENCY MATTERS
54 ASC 835 INTEREST
55 ASC 840 LEASES
56 ASC 842 LEASES
57 ASC 845 NONMONETARY TRANSACTIONS
58 ASC 848 REFERENCE RATE REFORM
59 ASC 850 RELATED‐PARTY DISCLOSURES
60 ASC 852 REORGANIZATIONS
61 ASC 853 SERVICE CONCESSION ARRANGEMENTS
62 ASC 855 SUBSEQUENT EVENTS
63 ASC 860 TRANSFERS AND SERVICING
64 ASC 900s SPECIALIZED INDUSTRY GAAP
APPENDIX A: DEFINITIONS OF TERMS
APPENDIX B: DISCLOSURE AND PRESENTATION CHECKLIST FOR COMMERCIAL BUSINESSES
INDEX
Publisher : Wiley; 2nd edition (March 9, 2021)
Language : English
Pages : 1424
ISBN-10 : 111973617X
ISBN-13 : 978-1119736172
PDF version
Wiley__Wiley GAAP 2021.pdf
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EPUB version
Wiley__Wiley GAAP 2021.epub
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