Wiley GAAP 2025 (eBook)
2830 Seiten
Wiley (Verlag)
978-1-394-19975-4 (ISBN)
The gold standard in US GAAP resources-completely revised to include the newest pronouncements
US GAAP is consistently reviewed and updated, which requires accountants and financial practitioners to keep one eye on revisions and changes. Wiley GAAP 2025 delivers comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics-along with all the latest updates.
Each chapter provides a discussion of perspectives and issues, GAAP sources, practice-oriented examples, and concise definitions of concepts, rules, and terms. Every Topic is clearly explained in an easy-to-understand way and is accompanied by illustrations and graphics that help the reader apply the information.
This practice resource:
- Reviews the latest changes to accounting principles
- Provides authoritative guidance on complicated issues raised by specific pronouncements
- Includes topic-specific chapters and cross-references for easy research
- Illustrates how each standard might apply to common scenarios
- Clarifies the implementation of each standard with practice examples
The 2025 edition covers the latest developments in the presentation and disclosures in financial statements, reporting crypto assets, improved segment reporting, and new disclosures for joint venture formations and income taxes.
Non-compliance with GAAP is not an acceptable option for skilled financial professionals and accountants. Wiley GAAP 2025 remains your one-stop resource for staying up to date with constantly changing guidelines and delivers the guidance and insight you need.
BONUS: Downloadable, online Financial Statement Disclosure and Presentation Checklist, now with industry-specific disclosures! New this year access to a newsletter updating information throughout the year.
Joanne M. Flood, MBA, CPA, has worked with small business and large enterprise clients. She has experience in a Big 4 international firm and a small firm. Formerly a senior manager in the AICPA's Professional Development Group, Joanne has produced training materials on accounting in a wide variety of media.
CODIFICATION TAXONOMY
| Topic # and title | Subtopic # and title |
| I. General Principles and Objectives |
| Generally Accepted Accounting | 105-10 | Overall Principles |
| II. Overall Financial Reporting, Presentation, and Display Matters |
|
| Presentation of Financial Statements | 205-10 205-20 205-30 205-40 | Overall Discontinued Operations Liquidation Basis of Accounting Going Concern |
| Balance Sheet | 210-10 210-20 | Overall Offsetting |
| Statement of Shareholders’ Equity | 215-10 | Overall |
| Income Statement-Reporting Comprehensive Income | 220-10 220-20 220-30 | Overall Unusual or Infrequently Occurring Items Business Interruption Insurance |
| Statement of Cash Flows | 230-10 | Overall |
| Notes to Financial Statements | 235-10 | Overall |
|
| Accounting Changes and Error Corrections | 250-10 | Overall |
| Changing Prices | 255-10 | Overall |
| Earnings per Share | 260-10 | Overall |
| Interim Reporting | 270-10 | Overall |
| Limited Liability Entities | 272-10 | Overall |
| Personal Financial Statements | 274-10 | Overall |
| Risks and Uncertainties | 275-10 | Overall |
| Segment Reporting | 280-10 | Overall |
| III. Transaction-Related Topics |
|
| Receivables | 310-10 310-20 310-30 310-40 | Overall Nonrefundable Fees and Other Costs Loans and Debt Securities Acquired with Deteriorated Credit Quality Troubled Debt Restructurings by Creditors |
| Investments—Debt Securities | 320-10 | Overall Securities |
| Investments—Equity Securities | 321-10 | Overall |
| Investments—Equity Method and Joint Ventures | 323-10 323-30 | Overall Joint Ventures Partnerships, Joint Ventures, and Limited Liability Entities |
| Investments—Other | 325-10 325-20 325-30 325-40 | Overall Cost Method Investments Investments in Insurance Contracts Beneficial Interests in Securitized Financial Assets |
| Financial Instruments—Credit Losses | 326-10 326-20 326-30 | Overall Measured at Amortized Cost Available-for-Sale Debt Securities |
| Inventory | 330-10 | Overall |
| Other Assets and Deferred Costs | 340-10 340-20 340-30 340-40 | Overall Capitalized Advertising Costs Insurance Contracts That Do Not Transfer Insurance Risk Contracts with Customers |
| Intangibles—Goodwill and Other | 350-10 350-20 350-30 350-40 350-50 | Overall Goodwill General Intangibles Other Than Goodwill Internal-Use Software Website Development Costs |
| Property, Plant, and Equipment | 360-10 360-20 | Overall Real Estate Sales |
| Liabilities | 405-10 405-20 405-30 405-40 | Overall Extinguishments of Liabilities Insurance-Related Assessments Obligations Resulting from Joint and Several Liabilities |
| Asset Retirement and Environmental Obligations | 410-10 410-20 410-30 | Overall Asset Retirement Obligations Environmental Obligations |
| Exit or Disposal Cost Obligations | 420-10 | Overall |
| Deferred Revenue | 430-10 | Overall |
| Commitments | 440-10 | Overall |
| Contingencies | 450-10 450-20 | Overall Loss Contingencies |
| | 450-30 | Gain Contingencies |
| Guarantees | 460-10 | Overall |
| Debt | 470-10 470-20 470-30 470-40 470-50 470-60 | Overview Debt with Conversion and Other Options Participating Mortgage Loans Product Financing Arrangements Modifications and Extinguishments Troubled Debt Restructurings by Debtors |
| Distinguishing Liabilities from Equity | 480-10 | Overall |
| Equity | 505-10 505-20 505-30 505-50 505-60 | Overall Stock Dividends and Stock Splits Treasury Stock Equity-Based Payments to Non-Employees Spin-offs and Reverse Spin-offs |
| Revenue Recognition | 605-20 605-35 | Revenue Recognition—Provisions for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts |
| Revenue from Contracts with Customers | 606-10 | Overall |
| Other Income | 610-10 610-20 610-30 | Overall Gains and Losses from the Derecognition of Nonfinancial Assets Gains and Losses on Involuntary Conversions |
| Cost of Sales and Services | 705-10 705-20 | Overall Accounting for Consideration Received from a Vendor |
| Compensation—General | 710-10 | Overall |
| Compensation—Nonretirement Postemployment Benefits | 712-10 | Overall |
| Compensation—Retirement Benefits | 715-10 715-20 715-30 715-60 715-70 715-80 | Overall Defined Benefit Plans—General Defined Benefit Plans—Pensions Defined Benefit Plans—Other Postretirement Defined Contribution Plans Multiemployer Plans |
| Compensation—Stock Compensation | 718-10 718-20 718-30 718-40 718-50 | Overall Awards Classified as Equity Awards Classified as Liabilities Employee Stock Ownership Plans Employee Share Purchase Plans |
| Other Expenses | 720-10 720-15 720-20 720-25 720-30 720-35 720-40 720-45 720-50 | Overall Start-Up Costs Insurance Costs Contributions Made Real and Personal Property Taxes Advertising Costs Electronic Equipment Waste Obligations Business and Technology Reengineering Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurer |
| Research and Development | 730-10 730-20 | Overall Research and Development Arrangements |
| Erscheint lt. Verlag | 6.11.2024 |
|---|---|
| Reihe/Serie | Wiley Regulatory Reporting |
| Sprache | englisch |
| Themenwelt | Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Bewerbung / Karriere |
| Wirtschaft ► Betriebswirtschaft / Management | |
| Schlagworte | 2025 accounting rules • 2025 gaap • 2025 gaap book • 2025 gaap changes • 2025 gaap examples • 2025 gaap illustrations • 2025 gaap principles • 2025 gaap rules • 2025 gaap scenarios • 2025 gaap topics • gaap 2025 pronouncements • gaap 2025 rules |
| ISBN-10 | 1-394-19975-9 / 1394199759 |
| ISBN-13 | 978-1-394-19975-4 / 9781394199754 |
| Haben Sie eine Frage zum Produkt? |
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