Wiley GAAP : financial statement disclosures manual / / Joanne M. Flood

• Autore: Flood Joanne M.
• Pubblicazione: Hoboken, New Jersey : , : Wiley, , [2021]; ©2021
• Descrizione fisica: 1 online resource (796 pages)
• Disciplina: 657.3021873
• Soggetto topico: Disclosure in accounting - Standards - United States
• Nota di contenuto: Cover -- Title Page -- Copyright Page -- Contents -- Preface -- About the Author -- Chapter 1 ASC 105 Generally Accepted Accounting Principles -- Authoritative Literature -- What Is GAAP? -- Accounting Principles and Concepts -- The Concept of Materiality -- Descriptions of Materiality -- Disclosure and Presentation Requirements -- Chapter 2 ASC 205 Presentation of Financial Statements -- Authoritative Literature -- Subtopics -- Scope and Scope Exceptions -- Practice Alert -- Disclosures and Presentation Requirements -- ASC 205-10, Overall -- ASC 205-20, Discontinued Operations -- ASC 205-30, Liquidation Basis of Accounting -- ASC 205-40, Going Concern -- Presentation and Disclosure Examples -- Example 2.1: Reclassification -- Example 2.2: Income Statement Presentation for Discontinued Operations-Face of the Income Statement -- Example 2.3: Computing the Gain or Loss on Disposal in the Year in Which the Discontinued Operation Is Classified as Held for Sale -- Example 2.4: Discontinued Operations-Adjustment of Loss Repeated in a Prior Period as a Discontinued Operation -- Example 2.5: Discontinued Operations Reporting-in Periods after the Sale, Including Adjustment for Contingency -- Example 2.6: Discontinued Operations-Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale -- Example 2.7: Discontinued Operations-Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale -- Example 2.8: Note-Discontinued Operation-Not a Strategic Shift -- Example 2.9: Basis of Presentation-Liquidation Basis of Accounting -- Example 2.10: Statement of Net Assets in Liquidation -- Example 2.11: Statement of Changes in Net Assets in Liquidation -- Example 2.12: Note-Liquidation Is Imminent -- Example 2.13: Liquidation Is Not Imminent. ; Example 2.14: Going Concern-Substantial Doubt Remains-Contingent on Raising Capital -- Example 2.15: Going Concern-Substantial Doubt Remains-Contingent on Obtaining Financing -- Example 2.16: Going Concern-Substantial Doubt-Management's Plans -- Chapter 3 ASC 210 Balance Sheet -- Authoritative Literature -- Subtopics -- Scope and Scope Exceptions -- Practice Alert -- Disclosure and Presentation Requirements -- ASC 210-10, Overall -- Form of the Statement of Financial Position -- ASC 210-20, Offsetting -- Presentation and Disclosure Examples -- Example 3.1: Statement of Financial Position-Highly Aggregated -- Example 3.2: Statement of Financial Position-Highly Detailed -- Example 3.3: Disclosure by Type of Financial Instrument2 -- Example 3.4: Disclosure by Type of Financial Instrument and Type of Counterparty3 -- Example 3.5: Sophisticated Entity Disclosure by Type of Financial Instrument and Type of Counterparty4 -- Example 3.6: Netting of Certain Balance Sheet Accounts -- Chapter 4 ASC 215 Statement of Shareholder Equity -- Authoritative Literature -- Chapter 5 ASC 220 Income Statement-Reporting Comprehensive Income -- Authoritative Literature -- Subtopics -- Scope -- Practice Alert -- Disclosure and Presentation Requirements -- ASC 220-10, Overall -- ASC 220-20, Unusual Items or Infrequently Occurring Items -- ASC 220-30, Business Interruption Insurance -- Disclosure and Presentation Examples -- Example 5.1: Basic Order of Income Statement and Comprehensive Income Statement -- Example 5.2: A Multiple-Step Format for Income from Continuing Operations -- Example 5.3: A Single-Step Format for Income from Continuing Operations -- Example 5.4: Combined Statement of Income and Comprehensive Income with "Net of Tax" Presentation -- Example 5.5: Combined Statement of Income and Comprehensive Income with "Gross of Tax" Presentation. ; Example 5.6: Two Separate but Consecutive Statements of Income and Comprehensive Income-Net of Tax Presentation -- Example 5.7: Note X: Income Taxes -- Example 5.8: Unusual or Infrequently Occurring Item-Fire at Manufacturing Facility -- Example 5.9: Unusual or Infrequently Occurring Items-Legal Settlement -- Example 5.10: Business Interruption and Insurance Recovery -- Example 5.11: Business Interruption and Insurance Recovery -- Chapter 6 ASC 230, Statement of Cash Flows -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Practice Alert -- Presentation and Disclosure Requirements -- Objective -- Cash and Cash Equivalents -- Restrictions on Cash and Cash Equivalents -- Gross versus Net Basis -- Other Issues Related to Classification of Cash Flows -- Format of the Statement of Cash Flows -- Presentation and Disclosure Examples -- Example 6.1: Statement of Cash Flows (without Details of Operating Activities) -- Example 6.3: Statement of Cash Consolidated Entities -- Example 6.4: Cash and Cash Equivalents-Accounting Policy -- Example 6.5: Accounting Policy for Cash and Cash Equivalents, Including Details -- Example 6.6: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities -- Example 6.7: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities -- Example 6.8: Nature of Restrictions on Cash and Cash Equivalents -- Example 6.9: Nature of Restrictions on Cash and Cash Equivalents with Internal Reference -- Example 6.10: Disclosure in Tabular Format-Restricted Cash Presented in More Than One Line Item on the Balance Sheet -- Chapter 7 ASC 235 Notes to Financial Statements -- Authoritative Literature -- Subtopic -- Scope -- Disclosure Techniques -- Parenthetical Explanations -- Notes to Financial Statements -- Cross-References -- Valuation Allowances or Contra Accounts. ; Practice Alert -- FASB Initiative -- SEC Initiative -- Suggestions for Improving Disclosure Effectiveness -- Disclosure Requirements2 -- Disclosure Examples -- Accounting Period -- Accounts Receivable -- Advertising -- Cash Equivalents -- Comprehensive Income -- Concentrations of Risk -- Consolidation Policy -- Contingencies -- Derivatives -- Earnings Per Share -- Use of Estimates -- Financial Instruments -- Foreign Currency Transactions -- Income Taxes -- Intangible Assets -- Inventories -- Property and Equipment and Depreciation Methods -- Nature of Operations -- Revenue -- Recent Accounting Pronouncements -- Risks and Uncertainties -- Stock-Based Compensation -- Chapter 8 ASC 250 Accounting Changes and Error Corrections -- Authoritative Literature -- Subtopic -- Scope -- Reasons for Accounting Changes -- Practice Alert -- Disclosure and Presentation Requirements -- Change in Accounting Principle -- Reclassifications -- Change in Accounting Estimate -- Change in Accounting Estimate Effected by a Change in Accounting Principle -- Change in Reporting Entity -- Error Corrections -- Interim Reporting Considerations -- Example Disclosures -- Example 8.1: Change in Accounting Principle-Note A: Change in Method of Accounting for Inventories -- Example 8.2: Change in Accounting Principle-Retrospective Application of a Change in Accounting Principle -- Example 8.3: Change in Accounting Principle-Adoption of a New Accounting Principle-Retrospective Application -- Example 8.4: Reclassifications-Reclassification of Intellectual Property Income, Gains, and Losses -- Example 8.5: Reclassifications-Reclassification of Expenses -- Example 8.6: Change in Accounting Estimate Effected by a Change in Accounting Principle-Change in Amortization Method of Fixed Maturity Securities -- Example 8.7: Change in Accounting Estimate-Change in Depreciable Life of Equipment. ; Example 8.8: Correction of Error-Example of a Correction of an Error in Previously Issued Financial Statements -- Example 8.9: Correction of Error-Correction of Immaterial Error -- Example 8.10: Correction of Error -- Chapter 9 ASC 255 Changing Prices -- Authoritative Literature -- Subtopic -- Disclosure and Presentation Requirements -- Presentation -- Elective Disclosures -- Example Presentation and Disclosure -- Example 9.1: Statement of Income from Operations in a Statement of Annual Information -- Chapter 10 ASC 260 Earnings Per Share -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Introduction -- Practice Alert -- Presentation and Disclosure Requirements -- Comprehensive Example -- Diluted EPS (DEPS) -- Note X: Earnings Per Share (Illustrative Disclosure Based on Facts from the Example) -- Presentation and Disclosure Examples -- Example 10.1: Earnings (Loss) Per Share Attributable to Common Stockholders -- Example 10.2: Exclusion of Shares with Antidilutive Effects -- Example 10.3: Discontinued Operations -- Example 10.4: Beneficial Conversion -- Chapter 11 ASC 270 Interim Reporting -- Authoritative Literature -- Subtopic -- Scope and Scope Exceptions -- Integral Approach -- Discrete Approach -- Presentation and Disclosure Requirements -- Requirements Applicable to All Reporting Entities -- Revenues -- Product Costs and Direct Costs -- Other Costs and Expenses -- Seasonality -- Fair Value of Financial Instruments -- Unusual or Infrequent Items and Disposals of Components -- Contingencies -- Accounting Changes -- Requirements Applicable to Public Reporting Entities -- Quarterly Reporting to the SEC -- Presentation and Disclosure Examples -- Example 11.1: Consolidated Statement of Income and Comprehensive Income -- Example 11.2: Seasonal Nature of Business -- Example 11.3: Inventories Measured Using LIFO. ; Example 11.4: Business Restructuring.
• Titolo autorizzato: Wiley GAAP
• ISBN: 1-119-54188-3; 1-119-36574-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910678020903321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley Regulatory Reporting