Wiley GAAP 2020
John Wiley & Sons Inc (Verlag)
978-1-119-65262-5 (ISBN)
- Titel erscheint in neuer Auflage
- Artikel merken
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.
Preface ix
About the Author xi
Codification Taxonomy xiii
1 ASC 105 Generally Accepted Accounting Principles 1
2 ASC 205 Presentation of Financial Statements 27
3 ASC 210 Balance Sheet 39
4 ASC 215 Statement of Shareholder Equity 49
5 ASC 220 Income Statement—Reporting Comprehensive Income 51
6 ASC 230 Statement of Cash Flows 67
7 ASC 235 Notes to Financial Statements 87
8 ASC 250 Accounting Changes and Error Corrections 93
9 ASC 255 Changing Prices 113
10 ASC 260 Earnings Per Share 117
11 ASC 270 Interim Reporting 149
12 ASC 272 Limited Liability Entities 161
13 ASC 274 Personal Financial Statements 165
14 ASC 275 Risks and Uncertainties 173
15 ASC 280 Segment Reporting 179
16 ASC 310 Receivables 189
17 ASC 320 Investments—Debt and Equity Securities 233
18 ASC 320 Investments—Debt Securities 257
19 ASC 321 Investments—Equity Securities 279
20 ASC 323 Investments—Equity Method and Joint Ventures 285
21 ASC 325 Investments—Other 323
22 ASC 326 Financial Instruments—Credit Losses 331
23 ASC 330 Inventory 349
24 ASC 340 Other Assets and Deferred Costs 389
25 ASC 350 Intangibles—Goodwill and Other 405
26 ASC 360 Property, Plant, and Equipment 437
27 ASC 405 Liabilities 481
28 ASC 410 Asset Retirement and Environmental Obligations 487
29 ASC 420 Exit or Disposal Cost Obligations 505
30 ASC 430 Deferred Revenue 511
31 ASC 440 Commitments 513
32 ASC 450 Contingencies 517
33 ASC 460 Guarantees 525
34 ASC 470 Debt 537
35 ASC 480 Distinguishing Liabilities from Equity 575
36 ASC 505 Equity 591
37 ASC 605 Revenue Recognition 619
38 ASC 606 Revenue from Contracts with Customers 665
39 ASC 610 Other Income 739
40 ASC 705 Cost of Sales and Services 745
41 ASC 710 Compensation—General 747
42 ASC 712 Compensation—Nonretirement Post-Employment Benefits 753
43 ASC 715 Compensation—Retirement Benefits 755
44 ASC 718 Compensation— Stock Compensation 795
45 ASC 720 Other Expenses 833
46 ASC 730 Research and Development 839
47 ASC 740 Income Taxes 845
48 ASC 805 Business Combinations 897
49 ASC 808 Collaborative Arrangements 943
50 ASC 810 Consolidations 955
51 ASC 815 Derivatives and Hedging 995
52 ASC 820 Fair Value Measurements 1063
53 ASC 825 Financial Instruments 1083
54 ASC 830 Foreign Currency Matters 1089
55 ASC 835 Interest 1109
56 ASC 840 Leases 1127
57 ASC 842 Leases 1193
58 ASC 845 Nonmonetary Transactions 1209
59 ASC 850 Related-Party Disclosures 1223
60 ASC 852 Reorganizations 1225
61 ASC 853 Service Concession Arrangements 1229
62 ASC 855 Subsequent Events 1231
63 ASC 860 Transfers and Servicing 1233
64 ASC 900s Specialized Industry GAAP 1265
Appendix A: Definitions of Terms 1355
Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1389
Index 1391
| Erscheinungsdatum | 11.03.2020 |
|---|---|
| Reihe/Serie | Wiley Regulatory Reporting |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 189 x 232 mm |
| Gewicht | 1866 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-119-65262-6 / 1119652626 |
| ISBN-13 | 978-1-119-65262-5 / 9781119652625 |
| Zustand | Neuware |
| Haben Sie eine Frage zum Produkt? |
aus dem Bereich
