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Practitioner's guide to GAAP 2021 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Practitioner's guide to GAAP 2021 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , [2021] |
| Descrizione fisica | 1 online resource (1,420 pages) |
| Disciplina | 657.45021873 |
| Soggetto topico |
Auditing - Standards - United States
Accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-73620-X
1-119-73618-8 1-119-73619-6 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Generally 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 |
| Record Nr. | UNINA-9910554808303321 |
Flood Joanne M.
|
||
| Hoboken, New Jersey : , : Wiley, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Practitioner's guide to GAAP 2022 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Practitioner's guide to GAAP 2022 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2022] |
| Descrizione fisica | 1 online resource (1421 pages) |
| Disciplina | 658.4013 |
| Collana | Wiley Regulatory Reporting Ser. |
| Soggetto topico |
Auditing - Standards - United States
Accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1119595924
1119595886 1119595894 9781119595922 9781119595885 9781119595892 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ASC 105 Generally Accepted Accounting Principles -- ASC 205 Presentation of Financial Statements -- ASC 205 Presentation of Financial Statements -- ASC 210 Balance Sheet -- ASC 215 Statement of Shareholder Equity -- ASC 220 Income Statement—Reporting Comprehensive Income -- ASC 230 Statement of Cash Flows -- ASC 235 Notes to Financial Statements -- ASC 250 Accounting Changes and Error Corrections -- ASC 255 Changing Prices -- ASC 260 Earnings per Share -- ASC 270 Interim Reporting -- ASC 272 Limited Liability Entities -- ASC 274 Personal Financial Statements -- ASC 275 Risks and Uncertainties -- ASC 280 Segment Reporting -- ASC 310 Receivables -- ASC 320 Investments—Debt Securities -- ASC 321 Investments—Equity Securities -- ASC 323 Investments—Equity Method and Joint Ventures -- ASC 325 Investments—Other -- ASC 326 Financial Instruments—Credit Losses -- ASC 330 Inventory -- ASC 340 Other Assets and Deferred Costs -- ASC 350 Intangibles—Goodwill and Other -- ASC 360 Property, Plant, and Equipment -- ASC 405 Liabilities -- ASC 410 Asset Retirement and Environmental Obligations -- ASC 420 Exit or Disposal Cost Obligations -- ASC 430 Deferred Revenue and Contract Liabilities -- ASC 440 Commitments -- ASC 450 Contingencies -- ASC 460 Guarantees -- ASC 470 Debt -- ASC 480 Distinguishing Liabilities from Equity -- ASC 505 Equity -- ASC 605 Revenue Recognition -- ASC 606 Revenue from Contracts with Customers -- ASC 610 Other Income -- ASC 705 Cost of Sales and Services -- ASC 710 Compensation—General -- ASC 712 Compensation—Nonretirement Post-Employment Benefits -- ASC 715 Compensation—Retirement Benefits -- ASC 718 Compensation—Stock Compensation -- ASC 720 Other Expenses -- ASC 730 Research and Development -- ASC 740 Income Taxes -- ASC 805 Business Combinations -- ASC 808 Collaborative Arrangements -- ASC 810 Consolidations -- ASC 815 Derivatives and Hedging -- ASC 820 Fair Value Measurements -- ASC 825 Financial Instruments -- ASC 830 Foreign Currency Matters -- ASC 835 Interest -- ASC 840 Leases -- ASC 842 Leases -- ASC 845 Nonmonetary Transactions -- ASC 848 Reference Rate Reform -- ASC 850 Related-Party Disclosures -- ASC 852 Reorganizations -- ASC 853 Service Concession Arrangements -- ASC 855 Subsequent Events -- ASC 860 Transfers and Servicing -- ASC 900s Specialized Industry GAAP. |
| Record Nr. | UNINA-9910555261103321 |
|
Flood Joanne M.
|
||
| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2022] | ||
| 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 | ||
| ||
Wiley GAAP 2015 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Wiley GAAP 2015 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (1499 p.) |
| Disciplina | 657.021873 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards - United States
Nonprofit organizations - United States - Accounting |
| ISBN |
1-118-94505-0
1-118-94515-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910132348303321 |
|
Flood Joanne M.
|
||
| Chichester, England : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP 2015 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Wiley GAAP 2015 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (1499 p.) |
| Disciplina | 657.021873 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards - United States
Nonprofit organizations - United States - Accounting |
| ISBN |
1-118-94505-0
1-118-94515-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910826544803321 |
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Flood Joanne M.
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| Chichester, England : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Wiley GAAP 2016 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Wiley GAAP 2016 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2016 |
| Descrizione fisica | 1 online resource (2180 p.) |
| Disciplina | 657.8350021873 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States Accounting - Standards - United States |
| ISBN |
1-119-10608-7
1-119-21669-9 1-119-10607-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910137179503321 |
|
Flood Joanne M.
|
||
| Chichester, England : , : Wiley, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2017 |
| Descrizione fisica | 1 online resource (2,312 pages) : illustrations, tables |
| Disciplina | 657.8350021873 |
| Soggetto topico |
Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States Accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-35702-0
1-119-35692-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910155031803321 |
|
Flood Joanne M.
|
||
| Chichester, England : , : Wiley, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Wiley GAAP 2017 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Pubbl/distr/stampa | Chichester, England : , : Wiley, , 2017 |
| Descrizione fisica | 1 online resource (2,312 pages) : illustrations, tables |
| Disciplina | 657.8350021873 |
| Soggetto topico |
Finance, Public - Accounting - Standards - United States
Local finance - Accounting - Standards - United States Accounting - Standards - United States |
| ISBN |
1-119-35702-0
1-119-35692-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910830177903321 |
|
Flood Joanne M.
|
||
| Chichester, England : , : Wiley, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley GAAP 2018 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
| Wiley GAAP 2018 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood |
| Autore | Flood Joanne M. |
| Edizione | [16th edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2018 |
| Descrizione fisica | 1 online resource (1,461 pages) : illustrations |
| Disciplina | 657.8350021873 |
| Soggetto topico | Finance, Public - Accounting - Standards - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-39650-6
1-119-39651-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270921603321 |
|
Flood Joanne M.
|
||
| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
