Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
Descrizione fisica | 1 online resource (422 p.) |
Disciplina | 657.02/1873 |
Altri autori (Persone) | BraggSteven M |
Soggetto topico |
Accounting - Standards - United States
Corporations - Accounting |
Soggetto genere / forma | Electronic books. |
ISBN |
1-280-93520-0
9786610935208 0-470-15129-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Researching GAAP implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Stockholders' equity -- Interim reporting -- Segment reporting -- Foreign currency. |
Record Nr. | UNINA-9910457226803321 |
Bragg Steven M | ||
Hoboken, N.J., : John Wiley & Sons, c2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
Descrizione fisica | 1 online resource (422 p.) |
Disciplina | 657.02/1873 |
Altri autori (Persone) | BraggSteven M |
Soggetto topico |
Accounting - Standards - United States
Corporations - Accounting |
ISBN |
1-280-93520-0
9786610935208 0-470-15129-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Researching GAAP implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Stockholders' equity -- Interim reporting -- Segment reporting -- Foreign currency. |
Record Nr. | UNINA-9910784413803321 |
Bragg Steven M | ||
Hoboken, N.J., : John Wiley & Sons, c2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2007 |
Descrizione fisica | 1 online resource (422 p.) |
Disciplina | 657.02/1873 |
Altri autori (Persone) | BraggSteven M |
Soggetto topico |
Accounting - Standards - United States
Corporations - Accounting |
ISBN |
1-280-93520-0
9786610935208 0-470-15129-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Researching GAAP implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Stockholders' equity -- Interim reporting -- Segment reporting -- Foreign currency. |
Record Nr. | UNINA-9910824566803321 |
Bragg Steven M | ||
Hoboken, N.J., : John Wiley & Sons, c2007 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley practitioner's guide to GAAS 2012 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [9th ed.] |
Pubbl/distr/stampa | Hoboken, NJ, : Wiley |
Descrizione fisica | 1 online resource (995 p.) |
Disciplina | 657.45021873 |
Soggetto topico |
Auditing - Standards - United States
Accounting - Standards - United States |
Soggetto genere / forma | Electronic books. |
ISBN |
1-118-18287-1
1-299-31435-X 1-118-18286-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Wiley Practitioner's Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations; Table of Contents; Preface; About the Author; Summary of Key Changes; 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards (Including the Quality Control Standards); 311 Planning and Supervision; 312 Audit Risk and Materiality in Conducting an Audit; 314 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement; 315 Communications Between Predecessor and Successor Auditors
316 Consideration of Fraud in a Financial Statement Audit317 Illegal Acts by Clients; 318 Performing Audit Procedures in Response to Assessed Risks and Evaluationg the Audit Evidence Obtained; 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; 324 Service Organizations; 325 Communicating Internal Control Related Matters Identified in an Audit; 326 Audit Evidence; 328 Auditing Fair Value Measurements and Disclosures; 329 Analytical Procedures; 330 The Confirmation Process; 331 Inventories 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities333 Management Representaions; 334 Related Parties; 336 Using the Work of A Specialist; 337 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments; 339 Audit Documentation; 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; 342 Auditing Accounting Estimates; 350 Audit Sampling; 380 The Auditor's Communication with Those Charged with Governance; 390 Consideration of Omitted Procedures After the Report Date 410 and 411 Adherence to GAAP (410) and The Meaning of ""Present Fairly in Conformity with GAAP"" (411)420 Consistency of Application of Generally Accepted Accounting Principles; 431 Adequacy of Disclosure in Financial Statements; 504 Association with Financial Statements; 508 Reports on Audited Financial Statements; 530 Dating of the Independent Auditor's Report; 532 Restricting the Use of an Auditor's Report; 534 Reporting on Financial Statements Prepared for Use in Other Countries; 543 Part of Audit Performed by Other Independent Auditors 544 Lack of Conformity with Generally Accepted Accounting Principles550 Other Information in Documents Containing Audited Financial Statements; 551 Supplementary Information in Relation to the Financial Statements as a Whole; 552 Reporting on Condensed Financial Statements and Selected Financial Data; 558 Required Supplementary Information; 560 Subsequent Events; 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; 623 Special Reports; 625 Reports on the Application of Accounting Principles; 634 Letters for Underwriters and Certain Other Requesting Parties 711 Filings Under Federal Securities Statutes |
Record Nr. | UNINA-9910457786203321 |
Bragg Steven M | ||
Hoboken, NJ, : Wiley | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley practitioner's guide to GAAS 2012 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [9th ed.] |
Pubbl/distr/stampa | Hoboken, NJ, : Wiley |
Descrizione fisica | 1 online resource (995 p.) |
Disciplina | 657.45021873 |
Soggetto topico |
Auditing - Standards - United States
Accounting - Standards - United States |
ISBN |
1-118-18287-1
1-299-31435-X 1-118-18286-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Wiley Practitioner's Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations; Table of Contents; Preface; About the Author; Summary of Key Changes; 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards (Including the Quality Control Standards); 311 Planning and Supervision; 312 Audit Risk and Materiality in Conducting an Audit; 314 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement; 315 Communications Between Predecessor and Successor Auditors
316 Consideration of Fraud in a Financial Statement Audit317 Illegal Acts by Clients; 318 Performing Audit Procedures in Response to Assessed Risks and Evaluationg the Audit Evidence Obtained; 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; 324 Service Organizations; 325 Communicating Internal Control Related Matters Identified in an Audit; 326 Audit Evidence; 328 Auditing Fair Value Measurements and Disclosures; 329 Analytical Procedures; 330 The Confirmation Process; 331 Inventories 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities333 Management Representaions; 334 Related Parties; 336 Using the Work of A Specialist; 337 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments; 339 Audit Documentation; 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; 342 Auditing Accounting Estimates; 350 Audit Sampling; 380 The Auditor's Communication with Those Charged with Governance; 390 Consideration of Omitted Procedures After the Report Date 410 and 411 Adherence to GAAP (410) and The Meaning of ""Present Fairly in Conformity with GAAP"" (411)420 Consistency of Application of Generally Accepted Accounting Principles; 431 Adequacy of Disclosure in Financial Statements; 504 Association with Financial Statements; 508 Reports on Audited Financial Statements; 530 Dating of the Independent Auditor's Report; 532 Restricting the Use of an Auditor's Report; 534 Reporting on Financial Statements Prepared for Use in Other Countries; 543 Part of Audit Performed by Other Independent Auditors 544 Lack of Conformity with Generally Accepted Accounting Principles550 Other Information in Documents Containing Audited Financial Statements; 551 Supplementary Information in Relation to the Financial Statements as a Whole; 552 Reporting on Condensed Financial Statements and Selected Financial Data; 558 Required Supplementary Information; 560 Subsequent Events; 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; 623 Special Reports; 625 Reports on the Application of Accounting Principles; 634 Letters for Underwriters and Certain Other Requesting Parties 711 Filings Under Federal Securities Statutes |
Record Nr. | UNINA-9910781471203321 |
Bragg Steven M | ||
Hoboken, NJ, : Wiley | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley practitioner's guide to GAAS 2012 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [9th ed.] |
Pubbl/distr/stampa | Hoboken, NJ, : Wiley |
Descrizione fisica | 1 online resource (995 p.) |
Disciplina | 657.45021873 |
Soggetto topico |
Auditing - Standards - United States
Accounting - Standards - United States |
ISBN |
1-118-18287-1
1-299-31435-X 1-118-18286-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Wiley Practitioner's Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations; Table of Contents; Preface; About the Author; Summary of Key Changes; 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards (Including the Quality Control Standards); 311 Planning and Supervision; 312 Audit Risk and Materiality in Conducting an Audit; 314 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement; 315 Communications Between Predecessor and Successor Auditors
316 Consideration of Fraud in a Financial Statement Audit317 Illegal Acts by Clients; 318 Performing Audit Procedures in Response to Assessed Risks and Evaluationg the Audit Evidence Obtained; 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; 324 Service Organizations; 325 Communicating Internal Control Related Matters Identified in an Audit; 326 Audit Evidence; 328 Auditing Fair Value Measurements and Disclosures; 329 Analytical Procedures; 330 The Confirmation Process; 331 Inventories 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities333 Management Representaions; 334 Related Parties; 336 Using the Work of A Specialist; 337 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments; 339 Audit Documentation; 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; 342 Auditing Accounting Estimates; 350 Audit Sampling; 380 The Auditor's Communication with Those Charged with Governance; 390 Consideration of Omitted Procedures After the Report Date 410 and 411 Adherence to GAAP (410) and The Meaning of ""Present Fairly in Conformity with GAAP"" (411)420 Consistency of Application of Generally Accepted Accounting Principles; 431 Adequacy of Disclosure in Financial Statements; 504 Association with Financial Statements; 508 Reports on Audited Financial Statements; 530 Dating of the Independent Auditor's Report; 532 Restricting the Use of an Auditor's Report; 534 Reporting on Financial Statements Prepared for Use in Other Countries; 543 Part of Audit Performed by Other Independent Auditors 544 Lack of Conformity with Generally Accepted Accounting Principles550 Other Information in Documents Containing Audited Financial Statements; 551 Supplementary Information in Relation to the Financial Statements as a Whole; 552 Reporting on Condensed Financial Statements and Selected Financial Data; 558 Required Supplementary Information; 560 Subsequent Events; 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; 623 Special Reports; 625 Reports on the Application of Accounting Principles; 634 Letters for Underwriters and Certain Other Requesting Parties 711 Filings Under Federal Securities Statutes |
Record Nr. | UNINA-9910812117103321 |
Bragg Steven M | ||
Hoboken, NJ, : Wiley | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley revenue recognition [[electronic resource] ] : rules and scenarios / / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2010 |
Descrizione fisica | 1 online resource (217 p.) |
Disciplina | 657.72 |
Collana | Wiley Regulatory Reporting |
Soggetto topico | Revenue - Accounting |
Soggetto genere / forma | Electronic books. |
ISBN |
0-470-64063-4
1-282-69143-0 9786612691430 0-470-64061-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Wiley Revenue Recognition, Second Edition: Rules and Scenarios; Contents; Preface; About the Author; Chapter 1: REVENUE RECOGNITION GENERAL PRINCIPLES AND SYSTEMS; Chapter 2: REVENUE RECOGNITION UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS; Chapter 3: REVENUE RECOGNITION WHEN COLLECTION IS UNCERTAIN; Chapter 4: REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS; Chapter 5: REVENUE RECOGNITION FOR MULTIPLE DELIVERABLES; Chapter 6: REVENUE RECOGNITION IN FRANCHISING; Chapter 7: REVENUE RECOGNITION FOR LONG-TERM CONSTRUCTION CONTRACTS; Chapter 8: REVENUE RECOGNITION FOR MOTION PICTURES
Chapter 9: REVENUE RECOGNITION FOR NOT-FOR-PROFITSChapter 10: REVENUE RECOGNITION ON REAL ESTATE SALES; Chapter 11: REVENUE RECOGNITION FOR RECORDING AND MUSIC; Chapter 12: REVENUE RECOGNITION FOR SERVICES; Chapter 13: REVENUE RECOGNITION FOR SOFTWARE; Chapter 14: OTHER REVENUE RECOGNITION ACCOUNTING TOPICS; Index |
Record Nr. | UNINA-9910458389403321 |
Bragg Steven M | ||
Hoboken, N.J., : John Wiley & Sons, c2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley revenue recognition [[electronic resource] ] : rules and scenarios / / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2010 |
Descrizione fisica | 1 online resource (217 p.) |
Disciplina | 657.72 |
Collana | Wiley Regulatory Reporting |
Soggetto topico | Revenue - Accounting |
ISBN |
0-470-64063-4
1-282-69143-0 9786612691430 0-470-64061-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Wiley Revenue Recognition, Second Edition: Rules and Scenarios; Contents; Preface; About the Author; Chapter 1: REVENUE RECOGNITION GENERAL PRINCIPLES AND SYSTEMS; Chapter 2: REVENUE RECOGNITION UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS; Chapter 3: REVENUE RECOGNITION WHEN COLLECTION IS UNCERTAIN; Chapter 4: REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS; Chapter 5: REVENUE RECOGNITION FOR MULTIPLE DELIVERABLES; Chapter 6: REVENUE RECOGNITION IN FRANCHISING; Chapter 7: REVENUE RECOGNITION FOR LONG-TERM CONSTRUCTION CONTRACTS; Chapter 8: REVENUE RECOGNITION FOR MOTION PICTURES
Chapter 9: REVENUE RECOGNITION FOR NOT-FOR-PROFITSChapter 10: REVENUE RECOGNITION ON REAL ESTATE SALES; Chapter 11: REVENUE RECOGNITION FOR RECORDING AND MUSIC; Chapter 12: REVENUE RECOGNITION FOR SERVICES; Chapter 13: REVENUE RECOGNITION FOR SOFTWARE; Chapter 14: OTHER REVENUE RECOGNITION ACCOUNTING TOPICS; Index |
Record Nr. | UNINA-9910791257603321 |
Bragg Steven M | ||
Hoboken, N.J., : John Wiley & Sons, c2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Wiley revenue recognition [[electronic resource] ] : rules and scenarios / / Steven M. Bragg |
Autore | Bragg Steven M |
Edizione | [2nd ed.] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2010 |
Descrizione fisica | 1 online resource (217 p.) |
Disciplina | 657.72 |
Collana | Wiley Regulatory Reporting |
Soggetto topico | Revenue - Accounting |
ISBN |
0-470-64063-4
1-282-69143-0 9786612691430 0-470-64061-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Wiley Revenue Recognition, Second Edition: Rules and Scenarios; Contents; Preface; About the Author; Chapter 1: REVENUE RECOGNITION GENERAL PRINCIPLES AND SYSTEMS; Chapter 2: REVENUE RECOGNITION UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS; Chapter 3: REVENUE RECOGNITION WHEN COLLECTION IS UNCERTAIN; Chapter 4: REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS; Chapter 5: REVENUE RECOGNITION FOR MULTIPLE DELIVERABLES; Chapter 6: REVENUE RECOGNITION IN FRANCHISING; Chapter 7: REVENUE RECOGNITION FOR LONG-TERM CONSTRUCTION CONTRACTS; Chapter 8: REVENUE RECOGNITION FOR MOTION PICTURES
Chapter 9: REVENUE RECOGNITION FOR NOT-FOR-PROFITSChapter 10: REVENUE RECOGNITION ON REAL ESTATE SALES; Chapter 11: REVENUE RECOGNITION FOR RECORDING AND MUSIC; Chapter 12: REVENUE RECOGNITION FOR SERVICES; Chapter 13: REVENUE RECOGNITION FOR SOFTWARE; Chapter 14: OTHER REVENUE RECOGNITION ACCOUNTING TOPICS; Index |
Record Nr. | UNINA-9910820934803321 |
Bragg Steven M | ||
Hoboken, N.J., : John Wiley & Sons, c2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|