The Vest Pocket Guide to GAAP
John Wiley & Sons Inc (Verlag)
978-0-470-76782-5 (ISBN)
Quick answers to your GAAP questions The Vest Pocket Guide to GAAP is the handy pocket problem-solver that gives today's busy financial executives the GAAP advice they need in a quick-reference format.
Whether in public practice or private industry, professionals will always have this reliable reference tool at their fingertips because it easily goes anywhere-to a client's office, on a business trip, or to an important lunch meeting.
Provides succinct answers to common GAAP questions
Easy-to-use Q & A format offers hundreds of explanations supported by a multitude of examples, tables, charts, and ratios
Other titles by Bragg: Running an Effective Investor Relations Department: A Comprehensive Guide, Accounting Best Practices, Sixth Edition, and Just-in-Time Accounting, Third Edition
Convenient and comprehensive, The Vest Pocket Guide to GAAP is the handy reference you'll turn to again and again for quick answers to your GAAP questions.
STEVEN M. BRAGG,??CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs.?? Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.??
About the Author vii
What This Book Will Do for You ix
Part I The Financial Statements 1
One Financial Statements Presentation 3
Two Operating Segments 27
Three Earnings per Share 37
Four Interim Financial Reporting 49
Five Related Party Disclosures 59
Six Subsequent Events 63
Part II Assets, Liabilities, and Equity 67
Seven Receivables 69
Eight Investments–Debt and Equity Securities 79
Nine Investments–Equity Method and Cost Method 91
Ten Inventory 99
Eleven Other Assets and Deferred Costs 111
Twelve Property, Plant, and Equipment 119
Thirteen Intangible Assets 133
Fourteen Asset Retirement and Environmental Obligations 151
Fifteen Contingencies 163
Sixteen Debt 167
Seventeen Equity 183
Part III Revenue and Expenses 193
Eighteen Revenue Recognition 195
Nineteen Employee Benefits and Benefit Plans 217
Twenty Stock Compensation 235
Twenty-One Other Expenses 257
Twenty-Two Research and Development Expenses 265
Twenty-Three Income Taxes 269
Part IV Special Transactions 289
Twenty-Four Accounting Changes and Error Corrections 291
Twenty-Five Business Combinations 299
Twenty-Six Derivatives 315
Twenty-Seven Fair Value 329
Twenty-Eight Foreign Currency Matters 341
Twenty-Nine Interest 353
Thirty Leases 363
Thirty-One Nonmonetary Transactions 385
Thirty-Two Not-for-Profit Entities 393
Index 411
Verlagsort | New York |
---|---|
Sprache | englisch |
Maße | 102 x 216 mm |
Gewicht | 363 g |
Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
ISBN-10 | 0-470-76782-0 / 0470767820 |
ISBN-13 | 978-0-470-76782-5 / 9780470767825 |
Zustand | Neuware |
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