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200 10$aPractitioner's guide to GAAP 2021 $einterpretation and application of generally accepted accounting principles /$fJoanne M. Flood
210  1$aHoboken, New Jersey :$cWiley,$d[2021]
210  4$d©2021
215   $a1 online resource (1,420 pages)
311   $a1-119-73617-X 
327   $aGenerally Accepted Accounting Principles -- Presentation of Financial Statements -- Balance Sheet -- Statement of Shareholder Equity -- Income Statement?Reporting Comprehensive Income -- Income Statement?Reporting Comprehensive Income -- Statement of Cash Flows -- Notes to Financial Statements -- Accounting Changes and Error Corrections -- Changing Prices -- Earnings per Share -- Interim Reporting -- Limited Liability Entities -- Personal Financial Statements -- Risks and Uncertainties -- Segment Reporting -- Receivables -- Investments?Debt Securities -- Investments?Equity Securities -- Investments?Equity Method and Joint Ventures -- Investments?Other -- Financial Instruments?Credit Losses -- Inventory -- Other Assets and Deferred Costs -- Intangibles?Goodwill and Other -- Property, Plant, and Equipment -- Liabilities -- Asset Retirement and Environmental Obligations -- Exit or Disposal Cost Obligations -- Deferred Revenue and Contract Liabilities -- Commitments -- Contingencies -- Guarantees -- Debt -- Distinguishing Liabilities from Equity -- Equity -- Revenue Recognition -- Revenue from Contracts with Customers -- Other Income -- Cost of Sales and Services -- Compensation?General -- Compensation?Nonretirement Post-Employment Benefits -- Compensation?Retirement Benefits -- Compensation?Stock Compensation -- Other Expenses -- Research and Development -- Income Taxes -- Business Combinations -- Collaborative Arrangements -- Consolidations -- Derivatives and Hedging -- Fair Value Measurements -- Financial Instruments -- Foreign Currency Matters -- Interest -- Leases -- Leases -- Nonmonetary Transactions -- Reference Rate Reform -- Related-Party Disclosures -- Reorganizations -- Service Concession Arrangements
330   $a"US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics ? including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines?providing the insight and guidance accounting professionals need." -- Publisher's description.
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