Wiley GAAP 2014

Preface vii 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 43 4 ASC 215 Statement of Shareholder Equity 59 5 ASC 220 Comprehensive Income 61 6 ASC 225 Income Statement 71 7 ASC 230 Statement of Cash Flows 85 8 ASC 235 Notes to Financial Statements 105 9 ASC 250 Accounting Changes and Error Corrections 111 10 ASC 255 Changing Prices 143 11 ASC 260 Earnings Per Share 147 12 ASC 270 Interim Reporting 179 13 ASC 272 Limited Liability Entities 195 14 ASC 274 Personal Financial Statements 199 15 ASC 275 Risks and Uncertainties 207 16 ASC 280 Segment Reporting 213 17 ASC 305 Cash and Cash Equivalents 225 18 ASC 310 Receivables 229 19 ASC 320 Investments--Debt and Equity Securities 265 20 ASC 323 Investments--Equity Method and Joint Ventures 291 21 ASC 325 Investments--Other 325 22 ASC 330 Inventory 337 23 ASC 340 Other Assets and Deferred Costs 375 24 ASC 350 Intangibles--Goodwill and Other 383 25 ASC 360 Property, Plant, and Equipment 405 26 ASC 405 Liabilities 453 27 ASC 410 Asset Retirement and Environmental Obligations 457 28 ASC 420 Exit or Disposal Cost Obligations 471 29 ASC 430 Deferred Revenue 477 30 ASC 440 Commitments 479 31 ASC 450 Contingencies 483 32 ASC 460 Guarantees 491 33 ASC 470 Debt 505 34 ASC 480 Distinguishing Liabilities From Equity 545 35 ASC 505 Equity 561 36 ASC 605 Revenue Recognition 593 37 ASC 705 Cost of Sales and Services 647 38 ASC 710 Compensation--General 649 39 ASC 712 Compensation--Nonretirement Postemployment Benefits 653 40 ASC 715 Compensation--Retirement Benefits 655 41 ASC 718 Compensation--Stock Compensation 699 42 ASC 720 Other Expenses 737 43 ASC 730 Research and Development 741 44 ASC 740 Income Taxes 747 45 ASC 805 Business Combinations 821 46 ASC 808 Collaborative Arrangements 871 47 ASC 810 Consolidations 883 48 ASC 815 Derivatives and Hedging 913 49 ASC 820 Fair Value Measurements 971 50 ASC 825 Financial Instruments 995 51 ASC 830 Foreign Currency Matters 1005 52 ASC 835 Interest 1035 53 ASC 840 Leases 1053 54 ASC 845 Nonmonetary Transactions 1127 55 ASC 850 Related-Party Disclosures 1139 56 ASC 852 Reorganizations 1141 57 ASC 855 Subsequent Events 1147 58 ASC 860 Transfers and Servicing 1151 59 ASC 900s Specialized Industry GAAP 1189 Appendix Disclosure Checklist for Commercial Businesses 1323 Index 1421