发帖
雷达卡
by Joanne M. Flood (Author)
About this Book
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
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 AND EQUITY SECURITIES
18 ASC 320 INVESTMENTS—DEBT SECURITIES
19 ASC 321 INVESTMENTS—EQUITY SECURITIES
20 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES
21 ASC 325 INVESTMENTS—OTHER
22 ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES
23 ASC 330 INVENTORY
24 ASC 340 OTHER ASSETS AND DEFERRED COSTS
25 ASC 350 INTANGIBLES—GOODWILL AND OTHER
26 ASC 360 PROPERTY, PLANT, AND EQUIPMENT
27 ASC 405 LIABILITIES
28 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
29 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
30 ASC 430 DEFERRED REVENUE
31 ASC 440 COMMITMENTS
32 ASC 450 CONTINGENCIES
33 ASC 460 GUARANTEES
34 ASC 470 DEBT
35 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
36 ASC 505 EQUITY
37 ASC 605 REVENUE RECOGNITION
38 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
39 ASC 610 OTHER INCOME
40 ASC 705 COST OF SALES AND SERVICES
41 ASC 710 COMPENSATION— GENERAL
42 ASC 712 COMPENSATION—NONRETIREMENT POST-EMPLOYMENT BENEFITS
43 ASC 715 COMPENSATION—RETIREMENT BENEFITS
44 ASC 718 COMPENSATION— STOCK COMPENSATION
45 ASC 720 OTHER EXPENSES
46 ASC 730 RESEARCH AND DEVELOPMENT
47 ASC 740 INCOME TAXES
48 ASC 805 BUSINESS COMBINATIONS
49 ASC 808 COLLABORATIVE ARRANGEMENTS
50 ASC 810 CONSOLIDATIONS
51 ASC 815 DERIVATIVES AND HEDGING
52 ASC 820 FAIR VALUE MEASUREMENTS
53 ASC 825 FINANCIAL INSTRUMENTS
54 54 ASC 830 FOREIGN CURRENCY MATTERS
55 ASC 835 INTEREST
56 ASC 840 LEASES
57 ASC 842 LEASES
58 ASC 845 NONMONETARY TRANSACTIONS
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
Pages: 1456
Publisher: Wiley; 1 edition (January 24, 2020)
Language: English
ASIN: B0846TQV5X
Wiley__Wiley GAAP 2020_Interpretation and Application of Generally Accepted Acco.epub
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