Wiley GAAP 2015

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 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