Wiley Gaap 2023 - Interpretation Application of Generally Accepted Accounting

The gold standard in US GAAP resources--fully revised to reflect the latest pronouncementsUS GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics--including all the latest updates.Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter.Extensively updated to reflect all current US GAAP changes, this invaluable practice resource:* Reviews all the latest changes to accounting principles* Offers expert guidance on complex issues raised by specific pronouncements* For ease of research, includes topic-specific chapters and comprehensive cross-references* Illustrates how each standard applies to common, real-world scenarios* Clarifies how to implement each standard with numerous practical examplesThe 2023 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance.Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2023 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need.BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!

Sommario

Preface ixAbout the Author xiCodification Taxonomy xiii1 ASC 105 Generally Accepted Accounting Principles 12 ASC 205 Presentation of Financial Statements 273 ASC 210 Balance Sheet 394 ASC 215 Statement of Shareholder Equity 495 ASC 220 Income Statement-- Reporting Comprehensive Income 516 ASC 230 Statement of Cash Flows 677 ASC 235 Notes to Financial Statements 918 ASC 250 Accounting Changes and Error Corrections 979 ASC 255 Changing Prices 11710 ASC 260 Earnings Per Share 12111 ASC 270 Interim Reporting 15512 ASC 272 Limited Liability Entities 16713 ASC 274 Personal Financial Statements 17114 ASC 275 Risks and Uncertainties 17915 ASC 280 Segment Reporting 18316 ASC 310 Receivables 19517 ASC 320 Investments-- Debt Securities 23718 ASC 321 Investments-- Equity Securities 25919 ASC 323 Investments-- Equity Method and Joint Ventures 26520 ASC 325 Investments-- Other 29521 ASC 326 Financial Instruments-- Credit Losses 30322 ASC 330 Inventory 31923 ASC 340 Other Assets and Deferred Costs 35924 ASC 350 Intangibles-- Goodwill and Other 37325 ASC 360 Property, Plant, and Equipment 40726 ASC 405 Liabilities 45327 ASC 410 Asset Retirement and Environmental Obligations 45928 ASC 420 Exit or Disposal Cost Obligations 47929 ASC 430 Deferred Revenue and Contract Liabilities 48530 ASC 440 Commitments 48731 ASC 450 Contingencies 49132 ASC 460 Guarantees 49933 ASC 470 Debt 51134 ASC 480 Distinguishing Liabilities from Equity 55135 ASC 505 Equity 56736 ASC 605 Revenue Recognition 58937 ASC 606 Revenue from Contracts with Customers 59338 ASC 610 Other Income 66539 ASC 705 Cost of Sales and Services 66940 ASC 710 Compensation-- General 67341 ASC 712 Compensation-- Nonretirement Post- Employment Benefits 67942 ASC 715 Compensation-- Retirement Benefits 68143 ASC 718 Compensation-- Stock Compensation 72344 ASC 720 Other Expenses 76345 ASC 730 Research and Development 77146 ASC 740 Income Taxes 77747 ASC 805 Business Combinations 83148 ASC 808 Collaborative Arrangements 87949 ASC 810 Consolidations 89150 ASC 815 Derivatives and Hedging 92751 ASC 820 Fair Value Measurements 100152 ASC 825 Financial Instruments 102153 ASC 830 Foreign Currency Matters 102754 ASC 832 Government Asssistance 104955 ASC 835 Interest 105356 ASC 842 Leases 107157 ASC 845 Nonmonetary Transactions 110558 ASC 848 Reference Rate Reform 111759 ASC 850 Related Party Disclosures 112960 ASC 852 Reorganizations 113161 ASC 853 Service Concession Arrangements 113562 ASC 855 Subsequent Events 113763 ASC 860 Transfers and Servicing 113964 ASC 900s Specialized Industry GAAP 1175Appendix A: Definitions of Terms 1279Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1321Index 1323

Dettagli sul prodotto

• Autori: Joanne M. Flood, Flood Joanne M.
• Editore: Wiley, John and Sons Ltd
• Lingue: Inglese
• Pubblicazione: 19.01.2023
• EAN: 9781394152650
• ISBN: 978-1-394-15265-0
• Pagine: 1392
• Serie: Wiley Regulatory Reporting
• Categorie: Scienze sociali, diritto, economia > Economia > Economia aziendale; Rechnungswesen, Accounting, GAAP, GAAP (US-Vorschriften Rechnungslegung)