Wiley GAAP 2015 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood

• Autore: Flood Joanne M.
• Pubblicazione: Chichester, England : , : Wiley, , 2015; ©2015
• Descrizione fisica: 1 online resource (1499 p.)
• Disciplina: 657.021873
• Soggetto topico: Accounting - Standards - United States; Nonprofit organizations - United States - Accounting
• Note generali: Includes index.
• Nota di contenuto: Cover; 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 ; SubtopicsScope 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 ; Reporting 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 ; SubtopicScope 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 ; SubtopicTechnical 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 ; Error Corrections
• Sommario/riassunto: The 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
• Titolo autorizzato: Wiley GAAP 2015
• ISBN: 1-118-94505-0; 1-118-94515-8
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910132348303321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley Regulatory Reporting