Wiley GAAP 2004: Interpretation and Application of Generally Accepted Accounting Principles
John Wiley & Sons, Sep 9, 2003 - Study Aids - 1104 pages
An essential guide for all corporate and public accountants, CPA candidates, financial managers, and accounting students
Wiley GAAP 2004 is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. All pronouncements are explained with relevant terminology and practice-oriented real-world examples. Each chapter is composed of a discussion of perspectives and issue, sources of GAAP, and a definition of terms, concepts, rules, and examples.
Patrick R. Delaney was the Arthur Andersen LLP Alumni Professor of Accountancy and Chair of the Department of Accountancy at Northern Illinois University. Barry J. Epstein is a partner in the Chicago-based firm Gleeson, Sklar, Sawyers Cumpata, LLP. Ralph Nach is a Managing Director with the Chicago office of American Express Tax Business Services, Inc. Susan Weiss Budak is a consultant working primarily with the FASB, AICPA, and NCES.
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Researching GAAP Problems
Revenue RecognitionEvolving Principles and Specialized
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accounting acquired acquisition adjustment allocated amortization applied assets and liabilities available-for-sale balance sheet book value business combination carrying amount carrying value cash flow hedge cash flows classified common stock comprehensive income computed Consensus reached consolidated contract cost debt deferred tax asset depreciation derivative instruments determined disclosure discount dividends EITF employees entity entity's equity method estimated example expected expense fair value FASB FASBI financial instruments financial reporting financial statements future GAAP gain or loss goodwill hedge impairment included income statement income tax incurred interest rate inventory investment investor issued lessee lessor LIFO loan measurement ment obligation operations option payable pension period present value purchase Put option receivable recognition recognized recorded reporting unit result revenue securities seller SFAS shares subsidiary tax benefit tax effects temporary differences tion transaction transfer transferor treasury stock valuation allowance variable interest entity