Wiley GAAP 2012
Interpretation and Application of Generally Accepted Accounting Principles
10th Edition
Published on 3. November 2011
Book
Paperback/Softback
1344 pages
978-0-470-92396-2 (ISBN)
Description
The most practical, authoritative guide to GAAP - now made even more useful: your purchase of Wiley GAAP 2012 includes a free ePDF of the entire book!
Wiley GAAP 2012 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.
* Offers insight into the application of complex financial reporting rules
* Contains detailed index for easy reference use
* Includes a comprehensive cross-reference of accounting topics to the FASB codification system
* Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2012
With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!
More details
Edition
10., Auflage
Language
English
Place of publication
Chichester
United Kingdom
Publishing group
John Wiley and Sons Ltd
Target group
Professional and scholarly
Illustrations
ill
Dimensions
Height: 23.4 cm
Width: 18.5 cm
Thickness: 60 mm
Weight
61056 gr
ISBN-13
978-0-470-92396-2 (9780470923962)
Schweitzer Classification
Other editions
New editions
Joanne M. Flood
Wiley GAAP 2013
Interpretation and Application of Generally Accepted Accounting Principles
Book
10/2012
11th Edition
Wiley
€112.00
Article exhausted; check for reprint
Previous edition
Steven M. Bragg
Wiley GAAP
Interpretation and Application of Generally Accepted Accounting Principles 2011
Book
10/2010
1st Edition
Wiley
€97.90
Article exhausted; check for reprint
Person
Steven Bragg, CPA, (Centennial, CO), has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He has published over 30 books through John Wiley & Sons. Among his most prominent titles are Accounting Best Practices, 6th edition, Controllership: The Role of the Managerial Accountant, and Wiley Practitioner's Guide to GAAS annual.
Content
Preface vii
About the Author ix
About the Online Resources xi
Codification Taxonomy xiii
1 Researching GAAP Matters 1
2 Statement of Financial Position 29
3 Statements of Income and Comprehensive Income 55
4 Statement of Cash Flows 89
5 Accounting Policies, Changes, and Restatements 105
6 Fair Value 141
7 Cash, Receivables, and Prepaid Expenses 177
8 Short-Term Investments and Financial Instruments 235
9 Inventory 305
10 Revenue Recognition--Evolving Principles and Specialized Applications 347
Revenue Recognition--General Principles 349
Long-Term Construction Contracts 357
Service Revenues 372
Sales When Collection Is Uncertain 380
Revenue Recognition When Right of Return Exists 387
Profit Recognition on Real Estate Sales 391
Real Estate Operations 412
Franchising: Accounting by Franchisors 416
Other Special Accounting and Reporting Issues 421
11 Long-Lived Assets 431
12 Long-Term Investments 495
13 Business Combinations and Consolidated Financial Statements 587
14 Current Liabilities and Contingencies 671
15 Long-Term Liabilities 697
16 Leases 747
17 Research and Development 823
18 Nonmonetary Transactions 829
19 Income Taxes 839
20 Pensions and Other Postretirement Benefits 913
21 Stockholders' Equity 963
Appendix A: Financial Statement Presentation 1034
22 Earnings Per Share 1037
Appendix: Comprehensive Example 1063
23 Interim Reporting 1067
24 Segment Reporting 1081
25 Foreign Currency 1091
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates 1119
26 Personal Financial Statements 1121
Appendix: Hypothetical Set of Personal Financial Statements 1126
27 Specialized Industry GAAP 1129
Banking and Thrift 1131
Broadcasting 1146
Cable Television 1150
Casinos 1153
Computer Software Developers 1154
Employee Benefit Plans, Including Pension Funds 1163
Finance Companies 1171
Government Contractors 1175
Insurance 1177
Investment Companies 1188
Mortgage Banking 1194
Motion Pictures 1201
Not-for-Profit Organizations 1211
Oil and Gas Producers 1226
Recording and Music 1228
Regulated Operations 1231
Title Plant 1235
Appendix A: Disclosure Checklist for Commercial Businesses 1237
Index 1301