Wiley GAAP 2019: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Regulatory Reporting) 1st Edition (eBook PDF) – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 1119511577
- ISBN-13 : 978-1119511571
- Author: Joanne M. Flood
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements
Wiley GAAP 2019 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.
This user-friendly reference covers every pronouncement currently in effect or being deliberated―including FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretations―in a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance.
table of contents:
1 ASC 105 Generally Accepted Accounting Principles 1
2 ASC 205 Presentation of Financial Statements 25
3 ASC 210 Balance Sheet 37
4 ASC 215 Statement of Shareholder Equity 47
5 ASC 220 Income Statement—Reporting Comprehensive Income 49
6 ASC 230 Statement of Cash Flows 65
7 ASC 235 Notes to Financial Statements 89
8 ASC 250 Accounting Changes and Error Corrections 95
9 ASC 255 Changing Prices 115
10 ASC 260 Earnings Per Share 119
11 ASC 270 Interim Reporting 151
12 ASC 272 Limited Liability Entities 163
13 ASC 274 Personal Financial Statements 167
14 ASC 275 Risks and Uncertainties 175
15 ASC 280 Segment Reporting 181
16 ASC 310 Receivables 191
17 ASC 320 Investments—Debt and Equity Securities 231
18 ASC 320 Investments—Debt Securities 255
19 ASC 321 Investments—Equity Securities 275
20 ASC 323 Investments—Equity Method and Joint Ventures 281
21 ASC 325 Investments—Other 317
22 ASC 326 Financial Instruments—Credit Losses 325
23 ASC 330 Inventory 337
24 ASC 340 Other Assets and Deferred Costs 377
25 ASC 350 Intangibles—Goodwill and Other 393
26 ASC 360 Property, Plant, and Equipment 421
27 ASC 405 Liabilities 465
28 ASC 410 Asset Retirement and Environmental Obligations 471
29 ASC 420 Exit or Disposal Cost Obligations 487
30 ASC 430 Deferred Revenue 493
31 ASC 440 Commitments 495
32 ASC 450 Contingencies 499
33 ASC 460 Guarantees 507
34 ASC 470 Debt 519
35 ASC 480 Distinguishing Liabilities from Equity 557
36 ASC 505 Equity 573
37 ASC 605 Revenue Recognition 599
38 ASC 606 Revenue from Contracts with Customers 645
39 ASC 610 Other Income 709
40 ASC 705 Cost of Sales and Services 713
41 ASC 710 Compensation—General 715
42 ASC 712 Compensation—Nonretirement Postemployment Benefits 721
43 ASC 715 Compensation—Retirement Benefits 723
44 ASC 718 Compensation—Stock Compensation 765
45 ASC 720 Other Expenses 799
46 ASC 730 Research and Development 805
47 ASC 740 Income Taxes 811
48 ASC 805 Business Combinations 865
49 ASC 808 Collaborative Arrangements 913
50 ASC 810 Consolidations 923
51 ASC 815 Derivatives and Hedging 961
52 ASC 820 Fair Value Measurements 1021
53 ASC 825 Financial Instruments 1041
54 ASC 830 Foreign Currency Matters 1047
55 ASC 835 Interest 1067
56 ASC 840 Leases 1085
57 ASC 842 Leases 1151
58 ASC 845 Nonmonetary Transactions 1165
59 ASC 850 Related-Party Disclosures 1179
60 ASC 852 Reorganizations 1181
61 ASC 853 Service Concession Arrangements 1185
62 ASC 855 Subsequent Events 1187
63 ASC 860 Transfers and Servicing 1189
64 ASC 900S Specialized Industry GAAP 1221
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