LEADER 05250nam 22006371 450 001 9910790622403321 005 20200520144314.0 010 $a1-118-83420-8 035 $a(CKB)2550000001134415 035 $a(EBL)1481187 035 $a(SSID)ssj0001171069 035 $a(PQKBManifestationID)11678167 035 $a(PQKBTitleCode)TC0001171069 035 $a(PQKBWorkID)11171509 035 $a(PQKB)10682061 035 $a(Au-PeEL)EBL1481187 035 $a(CaPaEBR)ebr10783651 035 $a(CaONFJC)MIL534123 035 $a(OCoLC)880825285 035 $a(CaSebORM)9781118734322 035 $a(MiAaPQ)EBC1481187 035 $a(EXLCZ)992550000001134415 100 $a20130405d2014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley GAAP 2014 $einterpretation and application of generally accepted accounting principles /$fJoanne M. Flood 205 $a12th ed. 210 1$aHoboken, New Jersey :$cWiley,$d2014. 215 $a1 online resource (2381 p.) 300 $aDescription based upon print version of record. 311 $a1-118-73432-7 311 $a1-306-02872-8 320 $aIncludes index. 327 $aCover; BECOME A SUBSCRIBER!; 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; CON 8: CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING; CHAPTER 2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 3: ASC 210 BALANCE SHEET; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: ASC 215 STATEMENT OF SHAREHOLDER EQUITY 327 $aPERSPECTIVE AND ISSUESCHAPTER 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; OTHER SOURCES (ASC 230-10-60); 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 327 $aPERSPECTIVE AND ISSUESDEFINITIONS 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 327 $aCHAPTER 13: ASC 272 LIMITED LIABILITY ENTITIESPERSPECTIVE 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 327 $aCONCEPTS, RULES, AND EXAMPLESCHAPTER 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: CHAPTER ASC 330 INVENTORY; PERSPECTIVE AND ISSUES 327 $aDEFINITIONS OF TERMS 330 $aThe most practical, authoritative guide to GAAP Wiley GAAP 2014 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation 606 $aAccounting$xStandards$zUnited States 606 $aAccounting$xStandards 615 0$aAccounting$xStandards 615 0$aAccounting$xStandards. 676 $a657 700 $aFlood$b Joanne M$0862205 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910790622403321 996 $aWiley GAAP 2014$93714285 997 $aUNINA