Details
Wiley GAAP 2024
Interpretation and Application of Generally Accepted Accounting PrinciplesWiley Regulatory Reporting 1. Aufl.
|
111,99 € |
|
| Verlag: | Wiley |
| Format: | EPUB |
| Veröffentl.: | 28.11.2023 |
| ISBN/EAN: | 9781394199815 |
| Sprache: | englisch |
| Anzahl Seiten: | 1360 |
DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.
Beschreibungen
<p><b>The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements</b> <p>US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. <i>Wiley GAAP 2024</i> offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates. <p>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. <p>Extensively updated to reflect all current US GAAP changes, this invaluable practice resource: <ul> <li>Reviews all the latest changes to accounting principles</li> <li>Offers expert guidance on complex issues raised by specific pronouncements</li> <li>For ease of research, includes topic-specific chapters and comprehensive cross-references</li> <li>Illustrates how each standard applies to common, real-world scenarios</li> <li>Clarifies how to implement each standard with numerous practical examples</li></ul><p>The 2024 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. <p>Non-compliance with GAAP is not an option for effective accounting and financial professionals. <i>Wiley GAAP 2024</i> is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need. <p>BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!
<p>Preface ix</p> <p>About the Author xi</p> <p>Codification Taxonomy xiii</p> <p>1 ASC 105 Generally Accepted Accounting Principles 1</p> <p>2 ASC 205 Presentation of Financial Statements 27</p> <p>3 ASC 210 Balance Sheet 39</p> <p>4 ASC 215 Statement of Shareholder Equity 49</p> <p>5 ASC 220 Income Statement—Reporting Comprehensive Income 51</p> <p>6 ASC 230 Statement of Cash Flows 67</p> <p>7 ASC 235 Notes to Financial Statements 91</p> <p>8 ASC 250 Accounting Changes and Error Corrections 97</p> <p>9 ASC 255 Changing Prices 117</p> <p>10 ASC 260 Earnings Per Share 121</p> <p>11 ASC 270 Interim Reporting 155</p> <p>12 ASC 272 Limited Liability Entities 167</p> <p>13 ASC 274 Personal Financial Statements 171</p> <p>14 ASC 275 Risks and Uncertainties 179</p> <p>15 ASC 280 Segment Reporting 183</p> <p>16 ASC 310 Receivables 195</p> <p>17 ASC 320 Investments—Debt Securities 213</p> <p>18 ASC 321 Investments—Equity Securities 229</p> <p>19 ASC 323 Investments—Equity Method and Joint Ventures 235</p> <p>20 ASC 325 Investments—Other 267</p> <p>21 ASC 326 Financial Instruments—Credit Losses 275</p> <p>22 ASC 330 Inventory 289</p> <p>23 ASC 340 Other Assets and Deferred Costs 329</p> <p>24 ASC 350 Intangibles—Goodwill and Other 343</p> <p>25 ASC 360 Property, Plant, and Equipment 375</p> <p>26 ASC 405 Liabilities 401</p> <p>27 ASC 410 Asset Retirement and Environmental Obligations 409</p> <p>28 ASC 420 Exit or Disposal Cost Obligations 429</p> <p>29 ASC 430 Deferred Revenue and Contract Liabilities 435</p> <p>30 ASC 440 Commitments 437</p> <p>31 ASC 450 Contingencies 441</p> <p>32 ASC 460 Guarantees 449</p> <p>33 ASC 470 Debt 461</p> <p>34 ASC 480 Distinguishing Liabilities from Equity 501</p> <p>35 ASC 505 Equity 517</p> <p>36 ASC 605 Revenue Recognition 539</p> <p>37 ASC 606 Revenue from Contracts with Customers 547</p> <p>38 ASC 610 Other Income 619</p> <p>39 ASC 705 Cost of Sales and Services 623</p> <p>40 ASC 710 Compensation—General 627</p> <p>41 ASC 712 Compensation—Nonretirement Post- Employment Benefits 633</p> <p>42 ASC 715 Compensation—Retirement Benefits 635</p> <p>43 ASC 718 Compensation—Stock Compensation 677</p> <p>44 ASC 720 Other Expenses 719</p> <p>45 ASC 730 Research and Development 727</p> <p>46 ASC 740 Income Taxes 733</p> <p>47 ASC 805 Business Combinations 789</p> <p>48 ASC 808 Collaborative Arrangements 837</p> <p>49 ASC 810 Consolidations 849</p> <p>50 ASC 815 Derivatives and Hedging 887</p> <p>51 ASC 820 Fair Value Measurements 963</p> <p>52 ASC 825 Financial Instruments 985</p> <p>53 ASC 830 Foreign Currency Matters 993</p> <p>54 ASC 832 Government Asssistance 1015</p> <p>55 ASC 835 Interest 1019</p> <p>56 ASC 842 Leases 1039</p> <p>57 ASC 845 Nonmonetary Transactions 1075</p> <p>58 ASC 848 Reference Rate Reform 1087</p> <p>59 ASC 850 Related Party Disclosures 1099</p> <p>60 ASC 852 Reorganizations 1103</p> <p>61 ASC 853 Service Concession Arrangements 1109</p> <p>62 ASC 855 Subsequent Events 1111</p> <p>63 ASC 860 Transfers and Servicing 1115</p> <p>64 ASC 900s Specialized Industry GAAP 1151</p> <p>Appendix A: Definitions of Terms 1255</p> <p>Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1297</p> <p>Index 1299</p>
<p><b>Joanne M. Flood, MBA, CPA,</b> has worked with small business and large enterprise clients. She has worked for a Big 4 international firm and a small firm. Formerly a senior manager in the AICPA’s Professional Development Group, Joanne has produced training materials on accounting in a wide variety of media.
<p><b>The gold standard in US GAAP practice resources—fully updated to include the latest pronouncements</b> <p><i>Wiley GAAP 2024</i> delivers comprehensive coverage of all Financial Accounting Standards Board (FASB) topics, including all the latest updates. Every chapter includes a robust discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Accounting standards can be difficult to understand, but <i>Wiley GAAP 2024</i> fully explains each FASB Topic in a clear, reader-friendly way with dynamic graphics to aid in the understanding and retention of complicated subject areas. <p>This book reviews all the latest changes to accounting principles and offers expert guidance on complex issues raised by specific pronouncements. It includes topic-specific chapters and comprehensive cross-references to aid readers conducting quick research and clarifies how to implement each standard with several practical examples. <p>The 2024 edition covers significant standards on credit losses, leases, goodwill, and derivatives that will be fully implemented this year, as well as guidance on a new FASB Codification topic on government assistance and new standards on supplier finance programs. It also includes access to an online, downloadable Financial Statement Disclosure and Presentation Checklist with industry-specific disclosures. And new this year, online sample financial statements with full disclosures. <p><i>Wiley GAAP 2024</i> is your one-stop resource for staying current with constantly evolving GAAP guidelines.
Diese Produkte könnten Sie auch interessieren:
