Wiley Gaap: Financial Statement Disclosure Manual

Informationen zum Autor Joanne M. Flood, CPA , has experience as an auditor in an international firm and a small firm plus twenty years of experience at the AICPA managing, developing, and writing accounting and auditing training materials. She pioneered the AICPA's e-learning product line and spearheaded the development of the AICPA online IFRS Certificate Program. Klappentext Streamline financial statement preparation with this cross-referenced guideFinancial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification(r) (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.* Find specific GAAP codification and explanations quickly and easily* Get up to speed on the latest developments and updates* Follow references to relevant content in Wiley GAAP and the Disclosure Checklist* Study expertly-prepared examples to understand GAAP applicationsEnhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments - and their applications and requirements - is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools. Zusammenfassung For accountants, determining the correct wording and presentation formats for disclosures is a time-consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book provides users with a complete set of tools to prepare their statements. Inhaltsverzeichnis Preface ix About the Author xi 1 ASC 105 Generally Accepted Accounting Principles 1 2 ASC 205 Presentation of Financial Statements 5 3 ASC 210 Balance Sheet 27 4 ASC 215 Statement of Shareholder Equity 45 5 ASC 220 Income Statement-Reporting Comprehensive Income 47 6 ASC 230, Statement of Cash Flows 63 7 ASC 235 Notes to Financial Statements 77 8 ASC 250 Accounting Changes and Error Corrections 99 9 ASC 255 Changing Prices 121 10 ASC 260 Earnings Per Share 125 11 ASC 270 Interim Reporting 139 12 ASC 272 Limited Liability Entities 149 13 ASC 274 Personal Financial Statements 153 14 ASC 275 Risks and Uncertainties 159 15 ASC 280 Segment Reporting 169 16 ASC 310 Receivables 177 17 ASC 320 Investments-Debt Securities 195 18 ASC 321 Investments-Equity Securities 209 19 ASC 323 Investments-Equity Method and Joint Ventures 217 20 ASC 325 Investments-Other 231 21 ASC 326 Financial Instruments-Credit Losses 239 22 ASC 330 Inventory 251 23 ASC 340 Other Assets and Deferred Costs 261 24 ASC 350 Intangibles-Goodwi...

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Preface
 
About the Author
 
1: ASC 105 Generally Accepted Accouting Principles
 
2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
 
3: ASC 210 BALANCE SHEET
 
4: ASC 215 Statement of Shareholder Equity
 
5: ASC 220 INCOME STATEMENT - REPORTING COMPREHENSIVE INCOME
 
6: ASC 230 STATEMENT OF CASH FLOWS
 
7: ASC 235 Notes to financial statements
 
8: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
 
9: ASC 255 CHANGING PRICES
 
10: ASC 260 EARNINGS PER SHARE
 
11: ASC 270 INTERIM REPORTING
 
12: ASC 272 LIMITED LIABILITY ENTITIES
 
13: ASC 274 PERSONAL FINANCIAL STATEMENTS
 
14: ASC 275 risks and uncertainties
 
15: ASC 280 SEGMENT REPORTING
 
16: ASC 310 RECEIVABLES
 
17: ASC 320 INVESTMENTS--DEBT SECURITIES
 
18: ASC 321 INVESTMENTS-- EQUITY SECURITIES
 
19: ASC 323 INVESTMENTS-- EQUITY METHOD AND JOINT VENTURES
 
20: ASC 325 INVESTMENTS--OTHER
 
21: ASC 326 FINANCIAL INSTRUMENTS CREDIT LOSSES
 
22: ASC 330 INVENTORY
 
23: ASC 340 OTHER ASSETS AND DEFERRED COSTS
 
24: ASC 350 INTANGIBLES-- GOODWILL AND OTHER
 
25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT
 
26: ASC 405 LIABILITIES
 
27: ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
 
28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
 
29: ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
 
30: ASC 440 COMMITMENTS
 
31: ASC 450 CONTINGENCIES
 
32: ASC 460 GUARANTEES
 
33: ASC 470 DEBT
 
34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
 
35: ASC 505, EQUITY
 
36: ASC 605 REVENUE RECOGNITION
 
37: ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
 
38: ASC 610 OTHER INCOME
 
39: ASC 705 COST OF SALES AND SERVICES
 
40: ASC 710 COMPENSATION-- GENERAL
 
41: ASC 712 COMPENSATION-- NONRETIREMENT POST-EMPLOYMENT BENEFITS
 
42: ASC 715 COMPENSATION-- RETIREMENT BENEFITS
 
43: ASC 718 COMPENSATION-- STOCK COMPENSATION
 
44: ASC 720 OTHER EXPENSES
 
45: ASC 730 RESEARCH AND DEVELOPMENT
 
46: ASC 740 INCOME TAXES
 
47: ASC 805 BUSINESS
 
COMBINATIONS
 
48: ASC 808 COLLABORATIVE ARRANGEMENTS
 
49: ASC 810 CONSOLIDATIONS
 
50: ASC 815 DERIVATIVES AND HEDGING
 
51: ASC 820 FAIR VALUE MEASUREMENTS
 
52: ASC 825 FINANCIAL INSTRUMENTS
 
53: ASC 830 FOREIGN CURRENCY MATTERS
 
54: ASC 835 INTEREST
 
55: ASC 840 LEASES
 
56: ASC 842 LEASES
 
57: ASC 845 NONMONETARY
 
58: ASC 848 REFERENCE RATE REFORM
 
59: ASC 850 RELATED-PARTY DISCLOSURES
 
60: ASC 852 REORGANIZATIONS
 
61: ASC 853 SERVICE CONCESSION ARRANGEMENTS
 
62: ASC 855 SUBSEQUENT EVENTS
 
63: ASC 860 TRANSFERS AND SERVICING
 
Index

Dettagli sul prodotto

• Autori: Teresa C Anderson, Teresa C. Anderson, J Flood, Joanne Flood, Joanne M Flood, Joanne M. Flood, FLOOD JOANNE, Flood Joanne M.
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 27.05.2021
• EAN: 9781118572085
• ISBN: 978-1-118-57208-5
• Pagine: 800
• Serie: Wiley Regulatory Reporting; Wiley Regulatory Reporting
• Categorie: Scienze sociali, diritto, economia > Economia > Economia aziendale; Rechnungswesen, Accounting, GAAP, GAAP (US-Vorschriften Rechnungslegung)