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Wiley practitioner's guide to GAAP 2022 : interpretation and application of generally accepted accounting principles
Author
Title
Wiley practitioner's guide to GAAP 2022 : interpretation and application of generally accepted accounting principles / Joanne M. Flood.
ISBN
9781119595885
1119595886
9781119595892
1119595894
9781119595922
1119595924
9781119595830
Publication
Hoboken, New Jersey : John Wiley & Sons, Inc., [2022]
Physical Description
1 online resource (xix, 1396 pages)
Local Notes
Access is available to the Yale community.
Notes
Includes index.
Access and use
Access restricted by licensing agreement.
Summary
"Wiley GAAP 2020: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessors. This useful guide also contains AICPA Accounting Standards Executive Committee (ASEC) Statements of position. All pronouncements are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, rules and examples, and, where applicable, specific appendices"-- Provided by publisher
Variant and related titles
Practitioner's guide to GAAP 2022
O'Reilly Safari. OCLC KB.
Other formats
Print version: Flood, Joanne M. Practitioner's guide to GAAP 2022. Hoboken, New Jersey : Wiley, [2022]
Format
Books / Online
Language
English
Added to Catalog
December 05, 2023
Series
Wiley Regulatory Reporting Ser.
Contents
ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
ASC 210 BALANCE SHEET
ASC 215 STATEMENT OF SHAREHOLDER EQUITY
ASC 220 INCOME STATEMENT-REPORTING COMPREHENSIVE INCOME
ASC 230 STATEMENT OF CASH FLOWS
ASC 235 NOTES TO FINANCIAL STATEMENTS
ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
ASC 255 CHANGING PRICES
ASC 260 EARNINGS PER SHARE
ASC 270 INTERIM REPORTING
ASC 272 LIMITED LIABILITY ENTITIES
ASC 274 PERSONAL FINANCIAL STATEMENTS
ASC 275 RISKS AND UNCERTAINTIES
ASC 280 SEGMENT REPORTING
ASC 310 RECEIVABLES
ASC 320 INVESTMENTS-DEBT SECURITIES
ASC 321 INVESTMENTS-EQUITY SECURITIES
ASC 323 INVESTMENTS-EQUITY METHOD AND JOINT VENTURES
ASC 325 INVESTMENTS-OTHER
ASC 326 FINANCIAL INSTRUMENTS-CREDIT LOSSES
ASC 330 INVENTORY
ASC 340 OTHER ASSETS AND DEFERRED COSTS
ASC 350 INTANGIBLES-GOODWILL AND OTHER
ASC 360 PROPERTY, PLANT, AND EQUIPMENT
ASC 405 LIABILITIES
ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
ASC 440 COMMITMENTS
ASC 450 CONTINGENCIES
ASC 460 GUARANTEES
ASC 470 DEBT
ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
ASC 505 EQUITY
ASC 605 REVENUE RECOGNITION
ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
ASC 610 OTHER INCOME
ASC 705 COST OF SALES AND SERVICES
ASC 710 COMPENSATION-GENERAL
ASC 712 COMPENSATION- NONRETIREMENT POST-EMPLOYMENT BENEFITS
ASC 715 COMPENSATION-RETIREMENT BENEFITS
ASC 718 COMPENSATION-STOCK COMPENSATION
ASC 720 OTHER EXPENSES
ASC 730 RESEARCH AND DEVELOPMENT
PREFACE
ASC 808 COLLABORATIVE ARRANGEMENTS
ASC 810 CONSOLIDATIONS
ASC 815 DERIVATIVES AND HEDGING
ASC 820 FAIR VALUE MEASUREMENTS
ASC 825 FINANCIAL INSTRUMENTS
ASC 830 FOREIGN CURRENCY MATTERS
ASC 835 INTEREST
ASC 840 LEASES1
ASC 842 LEASES
ASC 845 NONMONETARY TRANSACTIONS
ASC 848 REFERENCE RATE REFORM
ASC 850 RELATED-PARTY DISCLOSURES
ASC 852 REORGANIZATIONS
ASC 853 SERVICE CONCESSION ARRANGEMENTS
ASC 855 SUBSEQUENT EVENTS
ASC 860 TRANSFERS AND SERVICING
ASC 900s SPECIALIZED INDUSTRY GAAP.
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