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The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting [[electronic resource] ] : interpretation, implementation and application to grey areas / / by Francesco Bellandi
| The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting [[electronic resource] ] : interpretation, implementation and application to grey areas / / by Francesco Bellandi |
| Autore | Bellandi Francesco |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : John Wiley, 2012 |
| Descrizione fisica | 1 online resource (847 p.) |
| Disciplina | 657.3021873 |
| Collana | Wiley regulatory reporting |
| Soggetto topico |
Financial statements - Standards - United States
Accounting - Standards - United States |
| ISBN |
1-119-20727-4
1-119-96034-7 1-280-59281-8 9786613622648 1-119-96741-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Handbook toIFRS Transitionand to IFRS U.S.GAAP Dual Reporting; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Significance of the IFRS Transition; 1.3 IFRS Transition Scenario; 1.4 Scope of the Book; 1.4.1 The Dual Reporting Perspective; 1.4.2 IFRS Migration, Transition, or First-Time Adoption; 1.4.3 Why this Book Includes Guidance to Foreign Private Issuers; 1.4.4 Other Unique Features of this Book; 1.4.5 Use of this Book in Jurisdictions Other than the U.S; 1.4.6 The Benefits of Reading this Book
2 IFRS First-Time Adoption Requirements and Interaction with U.S. GAAP and SEC Rules and Regulations2.1 Chapter Preview; 2.2 IFRS 1 Amendments and Effective Dates; 2.2.1 History of IFRS 1; 2.2.2 Restructured IFRS 1; 2.3 Rationale of IFRS 1; 2.3.1 First-Time Adoption of a Comprehensive Basis of Accounting; 2.3.2 Derogation from the Basic Principle of Retrospective Application; 2.3.3 IFRS 1 versus SIC-8; 2.3.4 Main Rationales of IFRS 1; 2.4 Accounting Steps in Migrating to IFRSs; 2.5 First IFRS Financial Statements; 2.5.1 Terminology; 2.5.2 First versus Subsequent IFRS Financial Statements 2.5.3 What First IFRS Financial Statements are and What They are Not2.5.4 External Use; 2.5.5 Complete Set; 2.5.6 Primary Financial Statements; 2.5.7 Location and Context of the First IFRS Financial Statements; 2.5.8 Financial Statements of Entities Incorporated in the First IFRS Consolidated Financial Statements; 2.5.9 IFRS Financial Statements of Other Entities Included in a Registrant's Report; 2.5.10 Previous GAAP; 2.5.10.1 Timing of Use of Previous GAAP; 2.5.10.2 Previous versus Home-Country GAAP; 2.5.10.3 Use of Different Sets of Local GAAP; 2.5.10.4 The Impact of Presentation Currency 2.5.10.5 RAP/SAP or OCBOA2.5.11 Reissued Financial Statements; 2.5.12 Differences with Pro Forma Financial Statements; 2.6 Entities Affected by IFRS 1; 2.6.1 Which Companies Must and Which May Not Use IFRS 1; 2.6.2 Consolidated versus Separate versus Entity's Financial Statements; 2.6.3 Interim Financial Statements; 2.7 Compliance with IFRSs; 2.7.1 The Statement of Compliance with IFRSs; 2.7.2 Statement of Compliance with the IFRS for SMEs; 2.7.3 First Time; 2.7.4 Adherence to IFRSs; 2.7.5 Statement Accuracy; 2.7.6 The Meaning of IASB-IFRSs; 2.7.7 Compliance with IFRS as Adopted by the EU 2.7.8 Whether the Use of an Endorsed Version of IFRSs is a Qualified Compliance2.7.9 Dual Statement of Compliance with IASB-IFRSs and Jurisdictional IFRSs; 2.7.10 Single Statement of Compliance with IASB-IFRSs by Jurisdictional IFRS Adopters; 2.7.11 Reliance upon Home Standard Setter's Compliance with IFRSs; 2.7.12 Location of the Statement of Compliance with IFRSs; 2.7.13 Auditor's Opinion on Compliance with IFRSs; 2.7.14 Return to IFRSs; 2.7.15 Return to IFRS for SMEs; 2.7.16 Date from Which Compliance can be Asserted; 2.8 Transition Date; 2.8.1 Determination of the Transition Date 2.8.2 Transition Date when an Entity Presents More Than One Year of IFRS Comparative Financial Statements |
| Record Nr. | UNINA-9910141256203321 |
Bellandi Francesco
|
||
| Chichester, : John Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting : interpretation, implementation and application to grey areas / / by Francesco Bellandi
| The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting : interpretation, implementation and application to grey areas / / by Francesco Bellandi |
| Autore | Bellandi Francesco |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, : John Wiley, 2012 |
| Descrizione fisica | 1 online resource (847 p.) |
| Disciplina | 657.3021873 |
| Collana | Wiley regulatory reporting |
| Soggetto topico |
Financial statements - Standards - United States
Accounting - Standards - United States |
| ISBN |
9786613622648
9781119207276 1119207274 9781119960348 1119960347 9781280592812 1280592818 9781119967415 1119967414 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The Handbook toIFRS Transitionand to IFRS U.S.GAAP Dual Reporting; Preface; About the Author; 1 Introduction and Scope of Book; 1.1 Nature of Accounting Literature and Pertinent Pronouncements; 1.2 Significance of the IFRS Transition; 1.3 IFRS Transition Scenario; 1.4 Scope of the Book; 1.4.1 The Dual Reporting Perspective; 1.4.2 IFRS Migration, Transition, or First-Time Adoption; 1.4.3 Why this Book Includes Guidance to Foreign Private Issuers; 1.4.4 Other Unique Features of this Book; 1.4.5 Use of this Book in Jurisdictions Other than the U.S; 1.4.6 The Benefits of Reading this Book
2 IFRS First-Time Adoption Requirements and Interaction with U.S. GAAP and SEC Rules and Regulations2.1 Chapter Preview; 2.2 IFRS 1 Amendments and Effective Dates; 2.2.1 History of IFRS 1; 2.2.2 Restructured IFRS 1; 2.3 Rationale of IFRS 1; 2.3.1 First-Time Adoption of a Comprehensive Basis of Accounting; 2.3.2 Derogation from the Basic Principle of Retrospective Application; 2.3.3 IFRS 1 versus SIC-8; 2.3.4 Main Rationales of IFRS 1; 2.4 Accounting Steps in Migrating to IFRSs; 2.5 First IFRS Financial Statements; 2.5.1 Terminology; 2.5.2 First versus Subsequent IFRS Financial Statements 2.5.3 What First IFRS Financial Statements are and What They are Not2.5.4 External Use; 2.5.5 Complete Set; 2.5.6 Primary Financial Statements; 2.5.7 Location and Context of the First IFRS Financial Statements; 2.5.8 Financial Statements of Entities Incorporated in the First IFRS Consolidated Financial Statements; 2.5.9 IFRS Financial Statements of Other Entities Included in a Registrant's Report; 2.5.10 Previous GAAP; 2.5.10.1 Timing of Use of Previous GAAP; 2.5.10.2 Previous versus Home-Country GAAP; 2.5.10.3 Use of Different Sets of Local GAAP; 2.5.10.4 The Impact of Presentation Currency 2.5.10.5 RAP/SAP or OCBOA2.5.11 Reissued Financial Statements; 2.5.12 Differences with Pro Forma Financial Statements; 2.6 Entities Affected by IFRS 1; 2.6.1 Which Companies Must and Which May Not Use IFRS 1; 2.6.2 Consolidated versus Separate versus Entity's Financial Statements; 2.6.3 Interim Financial Statements; 2.7 Compliance with IFRSs; 2.7.1 The Statement of Compliance with IFRSs; 2.7.2 Statement of Compliance with the IFRS for SMEs; 2.7.3 First Time; 2.7.4 Adherence to IFRSs; 2.7.5 Statement Accuracy; 2.7.6 The Meaning of IASB-IFRSs; 2.7.7 Compliance with IFRS as Adopted by the EU 2.7.8 Whether the Use of an Endorsed Version of IFRSs is a Qualified Compliance2.7.9 Dual Statement of Compliance with IASB-IFRSs and Jurisdictional IFRSs; 2.7.10 Single Statement of Compliance with IASB-IFRSs by Jurisdictional IFRS Adopters; 2.7.11 Reliance upon Home Standard Setter's Compliance with IFRSs; 2.7.12 Location of the Statement of Compliance with IFRSs; 2.7.13 Auditor's Opinion on Compliance with IFRSs; 2.7.14 Return to IFRSs; 2.7.15 Return to IFRS for SMEs; 2.7.16 Date from Which Compliance can be Asserted; 2.8 Transition Date; 2.8.1 Determination of the Transition Date 2.8.2 Transition Date when an Entity Presents More Than One Year of IFRS Comparative Financial Statements |
| Record Nr. | UNINA-9910824090903321 |
|
Bellandi Francesco
|
||
| Chichester, : John Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP : financial statement disclosures manual / / Joanne M. Flood
| Wiley GAAP : financial statement disclosures manual / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2021] |
| Descrizione fisica | 1 online resource (796 pages) |
| Disciplina | 657.3021873 |
| Collana | Wiley Regulatory Reporting Ser. |
| Soggetto topico | Disclosure in accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-54188-3
1-119-36574-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910554877003321 |
|
Flood Joanne M.
|
||
| Hoboken, New Jersey : , : Wiley, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP : financial statement disclosures manual / / Joanne M. Flood
| Wiley GAAP : financial statement disclosures manual / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2021] |
| Descrizione fisica | 1 online resource (796 pages) |
| Disciplina | 657.3021873 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico | Disclosure in accounting - Standards - United States |
| ISBN |
1-119-54188-3
1-119-36574-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910678020903321 |
|
Flood Joanne M.
|
||
| Hoboken, New Jersey : , : Wiley, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||