Wiley GAAP 2016 (eBook)
1488 Seiten
Wiley (Verlag)
978-1-119-10607-4 (ISBN)
Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text.
GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will:
- Refer to GAAP standards and ASEC statements
- Understand relevant terminology, concepts, and rules
- Study detailed examples to gain a solid working knowledge of the standards
- Gain confidence by practicing GAAP applications before using it in the field
This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference.
The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference.
Joanne 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 elearning product line.
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 33
4 ASC 215 Statement of Shareholder Equity 47
5 ASC 220 Comprehensive Income 49
6 ASC 225 Income Statement 57
7 ASC 230 Statement of Cash Flows 69
8 ASC 235 Notes to Financial Statements 89
9 ASC 250 Accounting Changes and Error Corrections 95
10 ASC 255 Changing Prices 123
11 ASC 260 Earnings Per Share 127
12 ASC 270 Interim Reporting 159
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 203
18 ASC 310 Receivables 207
19 ASC 320 Investments--Debt and Equity Securities 243
20 ASC 323 Investments--Equity Method and Joint Ventures 269
21 ASC 325 Investments--Other 303
22 ASC 330 Inventory 313
23 ASC 340 Other Assets and Deferred Costs 353
24 ASC 350 Intangibles--Goodwill and Other 361
25 ASC 360 Property, Plant, and Equipment 383
26 ASC 405 Liabilities 427
27 ASC 410 Asset Retirement and Environmental Obligations 431
28 ASC 420 Exit or Disposal Cost Obligations 445
29 ASC 430 Deferred Revenue 451
30 ASC 440 Commitments 453
31 ASC 450 Contingencies 457
32 ASC 460 Guarantees 465
33 ASC 470 Debt 477
34 ASC 480 Distinguishing Liabilities From Equity 515
35 ASC 505 Equity 533
36 ASC 605 Revenue Recognition 561
Appendix--Overview of ASC 606
37 ASC 705 Cost of Sales and Services 629
38 ASC 710 Compensation--General 631
39 ASC 712 Compensation--Nonretirement Postemployment Benefits 637
40 ASC 715 Compensation--Retirement Benefits 639
41 ASC 718 Compensation--Stock Compensation 687
42 ASC 720 Other Expenses 723
43 ASC 730 Research and Development 729
44 ASC 740 Income Taxes 735
45 ASC 805 Business Combinations 787
46 ASC 808 Collaborative Arrangements 835
47 ASC 810 Consolidations 845
48 ASC 815 Derivatives and Hedging 887
49 ASC 820 Fair Value Measurements 945
50 ASC 825 Financial Instruments 967
51 ASC 830 Foreign Currency Matters 975
52 ASC 835 Interest 1003
53 ASC 840 Leases 1023
54 ASC 845 Nonmonetary Transactions 1087
55 ASC 850 Related-Party Disclosures 1101
56 ASC 852 Reorganizations 1103
57 ASC 853 Service Concession Arrangements 1107
58 ASC 855 Subsequent Events 1109
59 ASC 860 Transfers and Servicing 1113
60 ASC 900s Specialized Industry GAAP 1151
Appendix A: Definitions of Terms 1283
Appendix B: Disclosure Checklist for Commercial Businesses 1301
Index 1401
Codification Taxonomy
| Topic # and title | Subtopic # and title |
| I. General Principles and Objectives |
| 105 | Generally Accepted Accounting Principles | 105-10 | Overall |
| II. Overall Financial Reporting, Presentation, and Display Matters |
| A. Overall Presentation of Financial Statements |
| 205 | Presentation of Financial Statements | 205-10 | Overall |
| 205-20 | Discontinued Operations |
| 205-30 | Liquidation Basis of Accounting |
| 205-40 | Going Concern |
| 210 | Balance Sheet | 210-10 | Overall |
| 210-20 | Offsetting |
| 215 | Statement of Shareholders' Equity | 215-10 | Overall |
| 220 | Comprehensive Income | 220-10 | Overall |
| 225 | Income Statement | 225-10 | Overall |
| 225-20 | Extraordinary and Unusual Items |
| 225-30 | Business Interruption Insurance |
| 230 | Statement of Cash Flows | 230-10 | Overall |
| 235 | Notes to Financial Statements | 235-10 | Overall |
| B. Various Financial Reporting, Presentation, and Display Matters |
| 250 | Accounting Changes and Error Corrections | 250-10 | Overall |
| 255 | Changing Prices | 255-10 | Overall |
| 260 | Earnings Per Share | 260-10 | Overall |
| 270 | Interim Reporting | 270-10 | Overall |
| 270-40 | Income Taxes |
| 272 | Limited Liability Entities | 272-10 | Overall |
| 274 | Personal Financial Statements | 274-10 | Overall |
| 275 | Risks and Uncertainties | 275-10 | Overall |
| 280 | Segment Reporting | 280-10 | Overall |
| III. Transaction-Related Topics |
| A. Financial Statement Accounts |
| 305 | Cash and Cash Equivalents | 305-10 | Overall |
| 310 | Receivables | 310-10 | Overall |
| 310-20 | Nonrefundable Fees and Other Costs |
| 310-30 | Loans and Debt Securities Acquired with Deteriorated Credit Quality |
| 310-40 | Troubled Debt Restructurings by Creditors |
| 320 | Investments—Debt and Equity Securities | 320-10 | Overall |
| 323 | Investments—Equity Method and Joint Ventures | 323-10 | Overall |
| 323-30 | Partnerships, Joint Ventures, and Limited Liability Entities |
| 325 | Investments—Other | 325-10 | Overall |
| 325-20 | Cost Method Investments |
| 325-30 | Investments in Insurance Contracts |
| 325-40 | Beneficial Interests in Securitized Financial Assets |
| 330 | Inventory | 330-10 | Overall |
| 340 | Other Assets and Deferred Costs | 340-10 | Overall |
| 340-20 | Capitalized Advertising Costs |
| 340-30 | Insurance Contracts that Do Not Transfer Insurance Risk |
| 340-40 | Contracts with Customers |
| 350 | Intangibles—Goodwill and Other | 350-10 | Overall |
| 350-20 | Goodwill |
| 350-30 | General Intangibles Other Than Goodwill |
| 350-40 | Internal-Use Software |
| 350-50 | Web Site Development Costs |
| 360 | Property, Plant, and Equipment | 360-10 | Overall |
| 360-20 | Real Estate Sales |
| 405 | Liabilities | 405-10 | Overall |
| 405-20 | Extinguishment of Liabilities |
| 405-30 | Insurance-Related Assessments |
| 405-40 | Obligations Resulting from Joint and Several Liabilities |
| 410 | Asset Retirement and Environmental Obligations | 410-10 | Overall |
| 410-20 | Asset Retirement Obligations |
| 410-30 | Environmental Obligations |
| 420 | Exit or Disposal Cost Obligations | 420-10 | Overall |
| 430 | Deferred Revenue | 430-10 | Overall |
| 440 | Commitments | 440-10 | Overall |
| 450 | Contingencies | 450-10 | Overall |
| 450-20 | Loss Contingencies |
| 450-30 | Gain Contingencies |
| 460 | Guarantees | 460-10 | Overall |
| 470 | Debt | 470-10 | Overall |
| 470-20 | Debt with Conversion and Other Options |
| 470-30 | Participating Mortgage Loans |
| 470-40 | Product Financing Arrangements |
| 470-50 | Modifications and Extinguishments |
| 470-60 | Troubled Debt Restructurings by Debtors |
| 480 | Distinguishing Liabilities from Equity | 480-10 | Overall |
| 505 | Equity | 505-10 | Overall |
| 505-20 | Stock Dividends and Stock Splits |
| 505-30 | Treasury Stock |
| 505-50 | Equity-Based Payments to Non-Employees |
| 505-60 | Spin-offs and Reverse Spin-offs |
| 605 | Revenue Recognition | 605-10 | Overall |
| 605-15 | Products |
| 605-20 | Services |
| 605-25 | Multiple-Element Arrangements |
| 605-28 | Milestone Method |
| 605-30 | Rights to Use |
| 605-35 | Construction-Type and Production-Type Contracts |
| 605-40 | Gains and Losses |
| 605-45 | Principal–Agent Considerations |
| 605-50 | Customer Payments and Incentives |
| 606 | Revenue from Contracts with Customers | 606-10 | Overall1 |
| 610 | Other Income | 610-10 | Overall1 |
| 610-20 | Gains and Losses from the Derecognition of Nonfinancial Assets |
| 610-30 | Gains and Losses on Involuntary Conversions |
| 705 | Cost of Sales and Services | 705-10 | Overall |
| 705-20 | Accounting for Consideration Received... |
| Erscheint lt. Verlag | 23.11.2015 |
|---|---|
| Reihe/Serie | Wiley Regulatory Reporting |
| Sprache | englisch |
| Themenwelt | Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Bewerbung / Karriere |
| Recht / Steuern ► Wirtschaftsrecht | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Schlagworte | Accounting • GAAP • GAAP (US-Vorschriften Rechnungslegung) • Rechnungswesen |
| ISBN-10 | 1-119-10607-9 / 1119106079 |
| ISBN-13 | 978-1-119-10607-4 / 9781119106074 |
| Haben Sie eine Frage zum Produkt? |
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