Flood, J: Wiley GAAP 2021

2. Auflage 2021
ISBN: 978-1-119-73617-2
Verlag: Wiley John + Sons

Buch, Englisch, 1424 Seiten, Format (B × H): 199 mm x 235 mm, Gewicht: 1868 g

Reihe: Wiley Regulatory Reporting

The most comprehensive guide to US GAAP--thoroughly updated to reflect the latest pronouncements

US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics - including the latest updates.

Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:

* Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue
* Offers expert guidance on issues surrounding specific pronouncements
* Includes comprehensive cross-references and topic-specific appendices
* Explains how the standards apply to common real-world scenarios
* Clarifies implementation through numerous illustrations and practical examples

Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines--providing the insight and guidance accounting professionals need.

Autoren/Hrsg.

Flood, Joanne M.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

Inhaltsverzeichnis

Preface ixAbout the Author xiCodification Taxonomy xiii1 ASC 105 Generally Accepted Accounting Principles 12 ASC 205 Presentation of Financial Statements 273 ASC 210 Balance Sheet 394 ASC 215 Statement of Shareholder Equity 495 ASC 220 Income Statement--Reporting Comprehensive Income 516 ASC 230 Statement of Cash Flows 697 ASC 235 Notes to Financial Statements 938 ASC 250 Accounting Changes and Error Corrections 999 ASC 255 Changing Prices 11910 ASC 260 Earnings per Share 12311 ASC 270 Interim Reporting 15712 ASC 272 Limited Liability Entities 16913 ASC 274 Personal Financial Statements 17314 ASC 275 Risks and Uncertainties 18115 ASC 280 Segment Reporting 18716 ASC 310 Receivables 19717 ASC 320 Investments--Debt Securities 24318 ASC 321 Investments--Equity Securities 26519 ASC 323 Investments--Equity Method and Joint Ventures 27120 ASC 325 Investments--Other 30721 ASC 326 Financial Instruments--Credit Losses 31522 ASC 330 Inventory 33323 ASC 340 Other Assets and Deferred Costs 37524 ASC 350 Intangibles--Goodwill and Other 38925 ASC 360 Property, Plant, and Equipment 42326 ASC 405 Liabilities 47127 ASC 410 Asset Retirement and Environmental Obligations 47728 ASC 420 Exit or Disposal Cost Obligations 49529 ASC 430 Deferred Revenue and Contract Liabilities 50130 ASC 440 Commitments 50331 ASC 450 Contingencies 50732 ASC 460 Guarantees 51533 ASC 470 Debt 52734 ASC 480 Distinguishing Liabilities from Equity 56735 ASC 505 Equity 58336 ASC 605 Revenue Recognition 60537 ASC 606 Revenue from Contracts with Customers 60938 ASC 610 Other Income 68139 ASC 705 Cost of Sales and Services 68540 ASC 710 Compensation--General 68941 ASC 712 Compensation--Nonretirement Post-Employment Benefits 69542 ASC 715 Compensation--Retirement Benefits 69743 ASC 718 Compensation--Stock Compensation 73944 ASC 720 Other Expenses 77745 ASC 730 Research and Development 78546 ASC 740 Income Taxes 79147 ASC 805 Business Combinations 84348 ASC 808 Collaborative Arrangements 88949 ASC 810 Consolidations 90150 ASC 815 Derivatives and Hedging 94151 ASC 820 Fair Value Measurements 101352 ASC 825 Financial Instruments 103153 ASC 830 Foreign Currency Matters 103754 ASC 835 Interest 105755 ASC 840 Leases 107556 ASC 842 Leases 114157 ASC 845 Nonmonetary Transactions 115758 ASC 848 Reference Rate Reform 116959 ASC 850 Related-Party Disclosures 117760 ASC 852 Reorganizations 117961 ASC 853 Service Concession Arrangements 118362 ASC 855 Subsequent Events 118563 ASC 860 Transfers and Servicing 118764 ASC 900s Specialized Industry GAAP 1221Appendix A: Definitions of Terms 1313Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1351Index 1353

Über Autor(innen)

Joanne M. Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's e-learning product line.