Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles
Wiley GAAP 2007 delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance.
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1 Researching GAAP Matters
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accounting principle acquired acquisition adjustment allocated amortization applied available-for-sale balance sheet beneﬁts book value business combination capital carrying amount carrying value cash ﬂows classiﬁed Company comprehensive income computed Consensus reached consolidated contract conversion cost debt deferred deﬁned deﬁnition depreciation disclosure discount eamings effect EITF entity’s equity method estimated example expected expense fair value FASB ﬁnancial assets ﬁnancial instruments ﬁnancial reporting ﬁnancial statements ﬁnancing ﬁrst ﬁxed GAAP gain or loss goodwill gross proﬁt hedge holder identiﬁed impairment included income statement income tax incurred intangible intangible assets interest rate inventory investment investor issued lease lessee lessor LIFO loan ment nulliﬁed obligation operations option payable payments period present value purchase Put option receivable recognized recorded reﬂect reporting entity reporting unit retum securities seller shares signiﬁcant sold speciﬁed standard transaction transfer transferor variable interest variable interest entity