Wiley GAAP 2016 : interpretation and application of generally accepted accounting principles

Wiley GAAP 2016 interpretation and application of generally accepted accounting principles

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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...

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Detalles Bibliográficos
Otros Autores: Flood, Joanne M., author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Chichester, England : Wiley 2016.
Edición:1st edition
Colección:Wiley Regulatory Reporting
Materias:
Finance, Public > Accounting > Standards > United States.
Local finance > Accounting > Standards > United States.
Accounting > Standards > United States.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630045406719
Tabla de Contenidos:
  • Intro
  • Series Page
  • Title Page
  • Copyright
  • Preface
  • About the Author
  • Codification Taxonomy
  • Chapter 1: ASC 105 Generally Accepted Accounting Principles
  • Perspectives and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 2: ASC 205 Presentation of Financial Statements
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • ASC 205-30, Liquidation Basis of Accounting
  • Chapter 3: ASC 210 Balance Sheet
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 4: ASC 215 Statement of Shareholder Equity
  • Perspective and Issues
  • Chapter 5: Asc 220 Comprehensive Income
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 6: Asc 225 Income Statement
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 7: Asc 230 Statement of Cash Flows
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 8: ASC 235 Notes to Financial Statements
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 9: ASC 250 Accounting Changes and Error Corrections
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 10: ASC 255 Changing Prices
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 11: ASC 260 Earnings Per Share
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Comprehensive Example
  • Chapter 12: ASC 270 Interim Reporting
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Part I-Requirements Applicable to all Reporting Entities
  • Part II-Requirements Applicable to Public Reporting Entites
  • Chapter 13: ASC 272 Limited Liability Entities.
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 14: ASC 274 Personal Financial Statements
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 15: ASC 275 Risks and Uncertainties
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 16: ASC 280 Segment Reporting
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 17: ASC 305 Cash and Cash Equivalents
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 18: ASC 310 Receivables
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 19: ASC 320 Investments-Debt and Equity Securities
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 20: ASC 323 Investments-Equity Method and Joint Ventures
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 21: ASC 325 Investments-Other
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 22: ASC 330 Inventory
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 23: ASC 340 Other Assets and Deferred Costs
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 24: ASC 350 Intangibles-Goodwill and Other
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 25: ASC 360 Property, Plant, and Equipment
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 26: ASC 405 Liabilities
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 27: ASC 410 Asset Retirement and Environmental Obligations
  • Perspective and Issues.
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 28: ASC 420 Exit or Disposal Cost Obligations
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 29: ASC 430 Deferred Revenue
  • Chapter 30: ASC 440 Commitments
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 31: ASC 450 Contingencies
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 32: ASC 460 Guarantees
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 33: ASC 470 Debt
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 34: ASC 480 Distinguishing Liabilities from Equity
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 35: ASC 505 Equity
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 36: ASC 605 Revenue Recognition
  • Revenue Recognition-General Principles
  • Long-Term Construction Contracts (ASC 605-35)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Service Revenues (ASC 605-20 AND ASC 605-45)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Sales When Collection is Uncertain
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Revenue Recognition When Right of Return Exists (ASC 605-15)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Revenue Arrangements with Multiple Deliverables (ASC 605-25)
  • Perspective and Issues
  • Other Special Accounting and Reporting Issues
  • Appendix-Overview of ASC 6062
  • Chapter 37: ASC 705 Cost of Sales and Services
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples.
  • Chapter 38: ASC 710 Compensation-General
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 39: ASC 712 Compensaton-Nonretirement Post-Employment Benefits
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 40: ASC 715 Compensation-Retirement Benefits
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 41: ASC 718 Compensation-Stock Compensation
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 42: ASC 720 Other Expenses
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 43: ASC 730 Research and Development
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 44: ASC 740 Income Taxes
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 45: Asc 805 Business Combinations
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, And Examples
  • Chapter 46: ASC 808 Collaborative Arrangements
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 47: Asc 810 Consolidations
  • Perspective and Issues
  • Definitions of Terms
  • Consolidation Models-Introduction and Background
  • The Vie Model
  • Voting Interest Model
  • Chapter 48: ASC 815 Derivatives and Hedging
  • ASC 815 Derivatives and Hedging
  • Perspective and Issues
  • Definitions of Terms
  • Chapter 49: ASC 820 Fair Value Measurements
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 50: ASC 825 Financial Instruments
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 51: ASC 830 Foreign Currency Matters
  • Perspective and Issues
  • Definitions of Terms.
  • Concepts, Rules, and Examples
  • Accounts to be Remeasured Using Historical Exchange Rates
  • Chapter 52: ASC 835 Interest
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 53: ASC 840 Leases
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 54: ASC 845 Nonmonetary Transactions
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 55: ASC 850 Related-Party Disclosures
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 56: ASC 852 Reorganizations
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 57: ASC 853 Service Concession Arrangements
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 58: ASC 855 Subsequent Events
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 59: Asc 860 Transfers and Servicing
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Chapter 60: ASC 900S Specialized Industry GAAP
  • Contractors-Federal Government (ASC 912)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Development Stage Enterprises (ASC 915)
  • Entertaintment-Broadcasters (ASC 920)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Entertainment-Cable Television (ASC 922)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Entertainment-Casinos (ASC 924)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Entertainment-Film (ASC 926)
  • Perspective and Issues
  • Definitions of Terms
  • Concepts, Rules, and Examples
  • Entertainment-Music (ASC 928)
  • Perspective and Issues
  • Definitions of Terms.
  • Concepts, Rules, and Examples.

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