LEADER 05387nam 2200649 450 001 9910132348303321 005 20230807212050.0 010 $a1-118-94505-0 010 $a1-118-94515-8 035 $a(CKB)3710000000261378 035 $a(EBL)1816955 035 $a(SSID)ssj0001396806 035 $a(PQKBManifestationID)11764225 035 $a(PQKBTitleCode)TC0001396806 035 $a(PQKBWorkID)11404779 035 $a(PQKB)10918665 035 $a(MiAaPQ)EBC1816955 035 $a(Au-PeEL)EBL1816955 035 $a(CaPaEBR)ebr10954932 035 $a(CaONFJC)MIL652746 035 $a(OCoLC)893737524 035 $a(EXLCZ)993710000000261378 100 $a20141027h20152015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley GAAP 2015 $einterpretation and application of generally accepted accounting principles /$fJoanne M. Flood 210 1$aChichester, England :$cWiley,$d2015. 210 4$dİ2015 215 $a1 online resource (1499 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-322-21466-2 311 $a1-118-94519-0 327 $aCover; 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 327 $aSubtopicsScope 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 327 $aReporting 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 327 $aSubtopicScope 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 327 $aSubtopicTechnical 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 327 $aError Corrections 330 $aThe quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-worl 410 0$aWiley Regulatory Reporting 606 $aAccounting$xStandards$zUnited States 606 $aNonprofit organizations$zUnited States$xAccounting 615 0$aAccounting$xStandards 615 0$aNonprofit organizations$xAccounting. 676 $a657.021873 700 $aFlood$b Joanne M.$0862205 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910132348303321 996 $aWiley GAAP 2015$91954377 997 $aUNINA