Description |
1 online resource |
Contents |
Cover; Title Page; Copyright; Contents; Preface; About the Author; Codification Taxonomy; Chapter 1 ASC 105 Generally Accepted Accounting Principles; Perspectives and Issues; What Is GAAP?; Definitions of Terms; Concepts, Rules, and Examples; History of GAAP; Chapter 2 ASC 205 Presentation of Financial Statements; Perspective and Issues; Subtopics; Scope Exceptions; Technical Alert; Definitions of Terms; Concepts, Rules, and Examples; ASC 205-10, Overall; ASC 205-20, Discontinued Operations; ASC 205-30, Liquidation Basis of Accounting; Chapter 3 ASC 210 Balance Sheet; Perspective and Issues |
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SubtopicsScope and Scope Exceptions; Overview; Practice Alerts; Definitions of Terms; Concepts, Rules, and Examples; Form of the Statement of Financial Position; ASC 210-10, Overall; Liabilities; Presentation; ASC 210-20, Offsetting; Other Sources; Chapter 4 ASC 215 Statement of Shareholder Equity; Perspective and Issues; Chapter 5 ASC 220 Comprehensive Income; Perspective and Issues; Subtopic; Scope Exceptions; Overview; Definitions of Terms; Concepts, Rules, and Examples; Limitations of the Income Statement; Other Comprehensive Income; Format of Statements of Income and Comprehensive Income |
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Reporting Comprehensive Income in Two Separate but Consecutive Statements of Income and Comprehensive IncomeChapter 6 ASC 225 Income Statement; Perspective and Issues; Subtopics; Scope and Scope Exceptions; Overview; Definitions of Terms; Concepts, Rules, and Examples; Recognition and Measurement; Format of Statements of Income and Comprehensive Income; Income from Continuing Operations; ASC 225-20, Extraordinary and Unusual Items; Unusual or Infrequent Items; Pro Forma Earnings; ASC 225-30, Business Interruption Insurance; Chapter 7 ASC 230 Statement of Cash Flows; Perspective and Issues |
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SubtopicScope and Scope Exceptions; Overview; Definitions of Terms; Concepts, Rules, and Examples; Cash Focus; Classification of Cash Receipts and Disbursements; Operating Activities Presentation; Other Requirements; Entities Exempt from Providing a Statement of Cash Flows; Net Reporting by Financial Institutions; Not-for-Profit Organizations; Reporting Hedging Transactions; Reporting Foreign Currency Cash Flows; Preparation of the Statement; Statement of Cash Flows for Consolidated Entities; Disclosures; Other Sources; Chapter 8 ASC 235 Notes to Financial Statements; Perspective and Issues |
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SubtopicTechnical Alert; Definitions of Terms; Concepts, Rules, and Examples; Accounting Policies; Disclosure Techniques; Chapter 9 ASC 250 Accounting Changes and Error Corrections; Perspective and Issues; Subtopics; Scope; Overview; Definitions of Terms; Concepts, Rules, and Examples; Accounting Changes; Summary of Accounting Changes and Error Corrections; Change in Accounting Principle; Disclosure of Prospective Changes in GAAP; Reclassifications; Change in Accounting Estimate; Change in Accounting Estimate Effected by a Change in Accounting Principle; Change in Reporting Entity |
Summary |
The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2015 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-worl |
Notes |
Includes index |
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Online resource; title from PDF title page (EBSCO, viewed November 21, 2014) |
Subject |
Finance, Public -- Accounting -- Standards -- United States
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Local finance -- Accounting -- Standards -- United States
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Accounting -- Standards -- United States
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting -- Standards
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Finance, Public -- Accounting -- Standards
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Local finance -- Accounting -- Standards
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United States
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Form |
Electronic book
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ISBN |
9781118945155 |
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1118945158 |
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9781118945063 |
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1118945069 |
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