Wiley GAAP Codification Enhanced
6th Edition
Published on 23. April 2009
1440 pages
978-0-470-49830-9 (ISBN)
Description
Your single, authoritative source to GAAP under the newAccounting Standards Codification (ASC) system
By mid-2009, the Financial Accounting Standards Board (FASB) isexpected to release its Accounting Standards Codification (ASC), anew, clearer indexing system that is much easier to access andresearch. Though the Codification does not change U.S. generallyaccepted accounting principles (GAAP), it does reorganize thethousands of U.S. GAAP pronouncements from difficult-to-usechronological listings and multiple series of pronouncements into asingle, easily accessible source conveniently organized bytopic/subject.
Arriving at just the right time, Wiley GAAP CodificationEnhanced contains complete coverage of all levels of GAAP, aswell as integrated cross-references to the new ASC. In addition,Wiley GAAP Codification Enhanced renders GAAP moreunderstandable and accessible for research and is designed toreduce the amount of time and effort you spend to solve accountingresearch issues.
Your authoritative guide to GAAP under the new codificationsystem, this invaluable resource makes learning the new ACS systema breeze, with at-your-fingertips information that does the workfor you. Practical and reliable, Wiley GAAP CodificationEnhanced is your essential tool to navigate through these new,uncharted waters.
More details
Other editions
Additional editions
Barry J. Epstein | Ralph Nach | Steven M. Bragg
Wiley GAAP Codification Enhanced
Book
07/2009
6th Edition
Wiley
€94.90
Article exhausted; check different version
Persons
Barry J. Epstein is a partner with Chicago-based RussellNovak & Company, LLP, where he specializes in technicalconsultation on accounting and auditing matters and corporategovernance, and serves as a consulting and testifying expert forvarious litigation matters.
Ralph Nach is a Vice President of AuditWatch, Inc., wherehe writes, teaches, and consults on a wide range of accounting,auditing, and financial reporting matters.
Steven M. Bragg has been the chief financial officer orcontroller of four companies, as well as a consulting manager atErnst & Young. He is the author of more than thirty Wileytitles.
Content
Codification Taxonomy.
1 Researching GAAP Matters.
2 Balance Sheet.
3 Statements of Income and Comprehensive Income.
4 Statement of Cash Flows.
5 Accounting Policies, Changes, and Restatements.
6 Fair Value.
7 Cash, Receivables, and Prepaid Expenses.
8 Short-Term Investments and Financial Instruments.
9 Inventory.
10 Revenue Recognition--Evolving Principles andSpecialized Applications.
Revenue Recognition--General Principles.
Long-Term Construction Contracts.
Service Revenues.
Sales When Collection Is Uncertain.
Revenue Recognition When Right of Return Exists.
Profit Recognition on Real Estate Sales.
Real Estate Operations.
Franchising: Accounting by Franchisors.
Other Special Accounting and Reporting Issues.
11 Long-Lived Assets.
12 Long-Term Investments.
13 Business Combinations and Consolidated FinancialStatements.
Appendix: Standards Applicable to Pre-2009 BusinessCombinations.
14 Current Liabilities and Contingencies.
15 Long-Term Liabilities.
16 Leases.
17 Income Taxes.
18 Pensions and Other Postretirement Benefits.
19 Stockholders' Equity.
Appendix A: Financial Statement Presentation.
20 Earnings Per Share.
Appendix: Comprehensive Example.
21 Interim Reporting.
22 Segment Reporting.
23 Foreign Currency.
Appendix: Accounts to Be Remeasured Using HistoricalExchange.
Rates.
24 Personal Financial Statements.
Appendix: Hypothetical Set of Personal Financial Statements.
25 Specialized Industry GAAP.
Banking and Thrift.
Broadcasting.
Cable Television.
Computer Software Developers.
Employee Benefit Plans, Including Pension Funds.
Finance Companies.
Government Contractors.
Insurance.
Investment Companies.
Mortgage Banking.
Motion Pictures.
Not-for-Profit Organizations.
Oil and Gas Producers.
Recording and Music.
Regulated Operations.
Title Plant.
Appendix A: Disclosure Checklist.
Appendix B: International vs. US Accounting Standards.
Index.
