Wiley GAAP 2016 - Interpretation and Application of Generally Accepted Accounting Principles

Joanne M. Flood 지음

Wiley 2015년 11월 23일 출간

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The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference.

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Preface ix About the Author xiii Codification Taxonomy xv 1 ASC 105 Generally Accepted Accounting Principles 1 2 ASC 205 Presentation of Financial Statements 25 3 ASC 210 Balance Sheet 33 4 ASC 215 Statement of Shareholder Equity 47 5 ASC 220 Comprehensive Income 49 6 ASC 225 Income Statement 57 7 ASC 230 Statement of Cash Flows 69 8 ASC 235 Notes to Financial Statements 89 9 ASC 250 Accounting Changes and Error Corrections 95 10 ASC 255 Changing Prices 123 11 ASC 260 Earnings Per Share 127 12 ASC 270 Interim Reporting 159 13 ASC 272 Limited Liability Entities 173 14 ASC 274 Personal Financial Statements 177 15 ASC 275 Risks and Uncertainties 185 16 ASC 280 Segment Reporting 191 17 ASC 305 Cash and Cash Equivalents 203 18 ASC 310 Receivables 207 19 ASC 320 Investments&m-Debt and Equity Securities 243 20 ASC 323 Investments&m-Equity Method and Joint Ventures 269 21 ASC 325 Investments&m-Other 303 22 ASC 330 Inventory 313 23 ASC 340 Other Assets and Deferred Costs 353 24 ASC 350 Intangibles&m-Goodwill and Other 361 25 ASC 360 Property, Plant, and Equipment 383 26 ASC 405 Liabilities 427 27 ASC 410 Asset Retirement and Environmental Obligations 431 28 ASC 420 Exit or Disposal Cost Obligations 445 29 ASC 430 Deferred Revenue 451 30 ASC 440 Commitments 453 31 ASC 450 Contingencies 457 32 ASC 460 Guarantees 465 33 ASC 470 Debt 477 34 ASC 480 Distinguishing Liabilities From Equity 515 35 ASC 505 Equity 533 36 ASC 605 Revenue Recognition 561 Appendix&m-Overview of ASC 606 37 ASC 705 Cost of Sales and Services 629 38 ASC 710 Compensation&m-General 631 39 ASC 712 Compensation&m-Nonretirement Postemployment Benefits 637 40 ASC 715 Compensation&m-Retireme

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저자(글) Joanne M. Flood