Wiley Gaap: Financial Statement Disclosure Manual

ISBN-13: 9781118572085 / Angielski / Miękka / 2021 / 800 str.

Joanne Flood

Opis

Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification(R) (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users. Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.

• Find specific GAAP codification and explanations quickly and easily
• Get up to speed on the latest developments and updates
• Follow references to relevant content in Wiley GAAP and the Disclosure Checklist
• Study expertly-prepared examples to understand GAAP applications

Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments - and their applications and requirements - is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.

Spis treści

Preface About the Author 1: ASC 105 Generally Accepted Accouting Principles 2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS 3: ASC 210 BALANCE SHEET 4: ASC 215 Statement of Shareholder Equity 5: ASC 220 INCOME STATEMENT - REPORTING COMPREHENSIVE INCOME 6: ASC 230 STATEMENT OF CASH FLOWS 7: ASC 235 Notes to financial statements 8: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS 9: ASC 255 CHANGING PRICES 10: ASC 260 EARNINGS PER SHARE 11: ASC 270 INTERIM REPORTING 12: ASC 272 LIMITED LIABILITY ENTITIES 13: ASC 274 PERSONAL FINANCIAL STATEMENTS 14: ASC 275 risks and uncertainties 15: ASC 280 SEGMENT REPORTING 16: ASC 310 RECEIVABLES 17: ASC 320 INVESTMENTS--DEBT SECURITIES 18: ASC 321 INVESTMENTS-- EQUITY SECURITIES 19: ASC 323 INVESTMENTS-- EQUITY METHOD AND JOINT VENTURES 20: ASC 325 INVESTMENTS--OTHER 21: ASC 326 FINANCIAL INSTRUMENTS CREDIT LOSSES 22: ASC 330 INVENTORY 23: ASC 340 OTHER ASSETS AND DEFERRED COSTS 24: ASC 350 INTANGIBLES-- GOODWILL AND OTHER 25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT 26: ASC 405 LIABILITIES 27: ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS 28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS 29: ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES 30: ASC 440 COMMITMENTS 31: ASC 450 CONTINGENCIES 32: ASC 460 GUARANTEES 33: ASC 470 DEBT 34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY 35: ASC 505, EQUITY 36: ASC 605 REVENUE RECOGNITION 37: ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS 38: ASC 610 OTHER INCOME 39: ASC 705 COST OF SALES AND SERVICES 40: ASC 710 COMPENSATION-- GENERAL 41: ASC 712 COMPENSATION-- NONRETIREMENT POST-EMPLOYMENT BENEFITS 42: ASC 715 COMPENSATION-- RETIREMENT BENEFITS 43: ASC 718 COMPENSATION-- STOCK COMPENSATION 44: ASC 720 OTHER EXPENSES 45: ASC 730 RESEARCH AND DEVELOPMENT 46: ASC 740 INCOME TAXES 47: ASC 805 BUSINESS COMBINATIONS 48: ASC 808 COLLABORATIVE ARRANGEMENTS 49: ASC 810 CONSOLIDATIONS 50: ASC 815 DERIVATIVES AND HEDGING 51: ASC 820 FAIR VALUE MEASUREMENTS 52: ASC 825 FINANCIAL INSTRUMENTS 53: ASC 830 FOREIGN CURRENCY MATTERS 54: ASC 835 INTEREST 55: ASC 840 LEASES 56: ASC 842 LEASES 57: ASC 845 NONMONETARY 58: ASC 848 REFERENCE RATE REFORM 59: ASC 850 RELATED-PARTY DISCLOSURES 60: ASC 852 REORGANIZATIONS 61: ASC 853 SERVICE CONCESSION ARRANGEMENTS 62: ASC 855 SUBSEQUENT EVENTS 63: ASC 860 TRANSFERS AND SERVICING Index

O autorze

Joanne M. Flood, CPA, has experience as an auditor in an international firm and a small firm plus twenty years of experience at the AICPA managing, developing, and writing accounting and auditing training materials. She pioneered the AICPA's e-learning product line and spearheaded the development of the AICPA online IFRS Certificate Program.