Wiley GAAP Codification Enhanced

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John Wiley & Sons, Apr 8, 2009 - Study Aids - 1440 pages
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Your single, authoritative source to GAAP under the new Accounting Standards Codification (ASC) system

By mid-2009, the Financial Accounting Standards Board (FASB) is expected to release its Accounting Standards Codification (ASC), a new, clearer indexing system that is much easier to access and research. Though the Codification does not change U.S. generally accepted accounting principles (GAAP), it does reorganize the thousands of U.S. GAAP pronouncements from difficult-to-use chronological listings and multiple series of pronouncements into a single, easily accessible source conveniently organized by topic/subject.

Arriving at just the right time, Wiley GAAP Codification Enhanced contains complete coverage of all levels of GAAP, as well as integrated cross-references to the new ASC. In addition, Wiley GAAP Codification Enhanced renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort you spend to solve accounting research issues.

Your authoritative guide to GAAP under the new codification system, this invaluable resource makes learning the new ACS system a breeze, with at-your-fingertips information that does the work for you. Practical and reliable, Wiley GAAP Codification Enhanced is your essential tool to navigate through these new, uncharted waters.

 

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Contents

Chapter 2 BALANCE SHEET
43
Chapter 3 STATEMENTS OF INCOME AND COMPREHENSIVE INCOME
71
Chapter 4 STATEMENT OF CASH FLOWS
107
Chapter 5 ACCOUNTING POLICIES CHANGES AND RESTATEMENTS
124
Chapter 6 FAIR VALUE
157
Chapter 7 CASH RECEIVABLES AND PREPAID EXPENSES
193
Chapter 8 SHORTTERM INVESTMENTS AND FINANCIAL INSTRUMENTS
246
Chapter 9 INVENTORY
311
Chapter 16 LEASES
786
Chapter 17 INCOME TAXES
862
Chapter 18 PENSIONS AND OTHER POSTRETIREMENT BENEFITS
935
Chapter 19 STOCKHOLDERS EQUITY
983
Chapter 20 EARNINGS PER SHARE
1052
Chapter 21 INTERIM REPORTING
1081
Chapter 22 SEGMENT REPORTING
1094
Chapter 23 FOREIGN CURRENCY
1105

Chapter 10 REVENUE RECOGNITIONEVOLVING PRINCIPLES AND SPECIALIZED APPLICATIONS
349
Chapter 11 LONGLIVED ASSETS
427
Chapter 12 LONGTERM INVESTMENTS
499
Chapter 13 BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS
581
Chapter 14 CURRENT LIABILITIES AND CONTINGENCIES
718
Chapter 15LONGTERM LIABILITIES
739
Chapter 24 PERSONAL FINANCIAL STATEMENTS
1132
Chapter 25 SPECIALIZED INDUSTRY GAAP
1140
APPENDIX A DISCLOSURE CHECKLIST FOR COMMERCIAL BUSINESSES
1242
APPENDIX B INTERNATIONAL VS US ACCOUNTING STANDARDS
1297
Index
1317
Copyright

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About the author (2009)

Barry J. Epstein is a partner with Chicago-based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters.

Ralph Nach is a Vice President of AuditWatch, Inc., where he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters.

Steven M. Bragg has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than thirty Wiley titles.

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