Wiley GAAP 2017 - Interpretation and Application of Generally Accepted Accounting Principles

Preface ix About the Author xiii Codification Taxonomy xv 1 ASC 105 Generally Accepted Accounting Principles 1 2 ASC 205 Presentation of Financial Statements 25 3 ASC 210 Balance Sheet 35 4 ASC 215 Statement of Shareholder Equity 49 5 ASC 220 Comprehensive Income 51 6 ASC 225 Income Statement 59 7 ASC 230 Statement of Cash Flows 69 8 ASC 235 Notes to Financial Statements 91 9 ASC 250 Accounting Changes and Error Corrections 97 10 ASC 255 Changing Prices 125 11 ASC 260 Earnings Per Share 129 12 ASC 270 Interim Reporting 161 13 ASC 272 Limited Liability Entities 173 14 ASC 274 Personal Financial Statements 177 15 ASC 275 Risks and Uncertainties 185 16 ASC 280 Segment Reporting 191 17 ASC 305 Cash and Cash Equivalents 201 18 ASC 310 Receivables 203 19 ASC 320 Investments--Debt and Equity Securities 243 20 ASC 321 Investments--Equity Securities 267 21 ASC 323 Investments--Equity Method and Joint Ventures 273 22 ASC 325 Investments--Other 307 23 ASC 330 Inventory 317 24 ASC 340 Other Assets and Deferred Costs 357 25 ASC 350 Intangibles--Goodwill and Other 373 26 ASC 360 Property, Plant, and Equipment 397 27 ASC 405 Liabilities 443 28 ASC 410 Asset Retirement and Environmental Obligations 447 29 ASC 420 Exit or Disposal Cost Obligations 463 30 ASC 430 Deferred Revenue 469 31 ASC 440 Commitments 471 32 ASC 450 Contingencies 475 33 ASC 460 Guarantees 483 34 ASC 470 Debt 495 35 ASC 480 Distinguishing Liabilities From Equity 533 36 ASC 505 Equity 551 37 ASC 605 Revenue Recognition 579 38 ASC 606 Revenue from Contracts with Customers 635 39 ASC 610 Other Income 707 40 ASC 705 Cost of Sales and Services 711 41 ASC 710 Compensation--General 713 42 ASC 712 Compensation--Nonretirement Postemployment Benefits 719 43 ASC 715 Compensation--Retirement Benefits 721 44 ASC 718 Compensation--Stock Compensation 769 45 ASC 720 Other Expenses 807 46 ASC 730 Research and Development 813 47 ASC 740 Income Taxes 819 48 ASC 805 Business Combinations 873 49 ASC 808 Collaborative Arrangements 921 50 ASC 810 Consolidations 931 51 ASC 815 Derivatives and Hedging 975 52 ASC 820 Fair Value Measurements 1031 53 ASC 825 Financial Instruments 1055 54 ASC 830 Foreign Currency Matters 1065 55 ASC 835 Interest 1093 56 ASC 840 Leases 1113 57 ASC 842 Leases 1179 58 ASC 845 Nonmonetary Transactions 1185 59 ASC 850 Related-Party Disclosures 1199 60 ASC 852 Reorganizations 1201 61 ASC 853 Service Concession Arrangements 1205 62 ASC 855 Subsequent Events 1207 63 ASC 860 Transfers and Servicing 1211 64 ASC 900s Specialized Industry GAAP 1249 Appendix A: Definitions of Terms 1381 Appendix B: Disclosure Checklist for Commercial Businesses 1405 Index 1511