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More About This Title Wiley GAAP 2015 - Interpretation and Applicationof Generally Accepted Accounting Principles
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Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text.
GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will:
Refer to GAAP standards and ASEC statements quickly and easilyUnderstand relevant terminology, concepts, and rulesStudy detailed examples to gain a solid working knowledge of the standardsGain confidence by practicing GAAP applications before using it in the fieldThis guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.
English
About the Author xi
Codification Taxonomy xiii
1 ASC 105 Generally Accepted Accounting Principles 1
2 ASC 205 Presentation of Financial Statements 29
3 ASC 210 Balance Sheet 45
4 ASC 215 Statement of Shareholder Equity 61
5 ASC 220 Comprehensive Income 63
6 ASC 225 Income Statement 71
7 ASC 230 Statement of Cash Flows 83
8 ASC 235 Notes to Financial Statements 103
9 ASC 250 Accounting Changes and Error Corrections 109
10 ASC 255 Changing Prices 137
11 ASC 260 Earnings Per Share 141
12 ASC 270 Interim Reporting 171
13 ASC 272 Limited Liability Entities 187
14 ASC 274 Personal Financial Statements 191
15 ASC 275 Risks and Uncertainties 199
16 ASC 280 Segment Reporting 205
17 ASC 305 Cash and Cash Equivalents 217
18 ASC 310 Receivables 221
19 ASC 320 Investments—Debt and Equity Securities 257
20 ASC 323 Investments—Equity Method and Joint Ventures 283
21 ASC 325 Investments—Other 317
22 ASC 330 Inventory 329
23 ASC 340 Other Assets and Deferred Costs 367
24 ASC 350 Intangibles—Goodwill and Other 375
25 ASC 360 Property, Plant, and Equipment 399
26 ASC 405 Liabilities 445
27 ASC 410 Asset Retirement and Environmental Obligations 449
28 ASC 420 Exit or Disposal Cost Obligations 465
29 ASC 430 Deferred Revenue 471
30 ASC 440 Commitments 473
31 ASC 450 Contingencies 477
32 ASC 460 Guarantees 485
33 ASC 470 Debt 499
34 ASC 480 Distinguishing Liabilities From Equity 539
35 ASC 505 Equity 555
36 ASC 605 Revenue Recognition 587
37 ASC 705 Cost of Sales and Services 645
38 ASC 710 Compensation—General 647
39 ASC 712 Compensation—Nonretirement Postemployment Benefits 653
40 ASC 715 Compensation—Retirement Benefits 655
41 ASC 718 Compensation—Stock Compensation 707
42 ASC 720 Other Expenses 745
43 ASC 730 Research and Development 751
44 ASC 740 Income Taxes 757
45 ASC 805 Business Combinations 811
46 ASC 808 Collaborative Arrangements 859
47 ASC 810 Consolidations 869
48 ASC 815 Derivatives and Hedging 901
49 ASC 820 Fair Value Measurements 961
50 ASC 825 Financial Instruments 985
51 ASC 830 Foreign Currency Matters 995
52 ASC 835 Interest 1023
53 ASC 840 Leases 1041
54 ASC 845 Nonmonetary Transactions 1115
55 ASC 850 Related-Party Disclosures 1127
56 ASC 852 Reorganizations 1129
57 ASC 853 Service Concession Arrangements 1135
58 ASC 855 Subsequent Events 1139
59 ASC 860 Transfers and Servicing 1143
60 ASC 900s Specialized Industry GAAP 1181
Appendix Disclosure Checklist for Commercial Businesses 1317
Index 1419
