By Joanne M. Flood

ISBN-10: 1119106060

ISBN-13: 9781119106067

ISBN-10: 1119106079

ISBN-13: 9781119106074

ISBN-10: 1119106087

ISBN-13: 9781119106081

ISBN-10: 1119216699

ISBN-13: 9781119216698

The whole, cross-referenced GAAP consultant, with illustrations, factors, and examples

Wiley GAAP 2016 comprises the main accomplished insurance of all GAAP pronouncements in one quantity, supplying execs with a whole connection with the complete GAAP hierarchy. This new version contains the most recent updates to the criteria, besides AICPA ASEC statements of place and a complete cross-reference of accounting issues to the recent FASB codification method. All pronouncements are totally defined intimately, together with terminology, and perform routines exhibit real-world program. every one bankruptcy encompasses a dialogue of views and concerns, assets of GAAP, definitions, ideas, ideas, and examples, with particular appendices the place appropriate. this helpful advisor comprises various examples and illustrations, and all unique pronouncements are referenced to the FASB present textual content.

GAAP is continually being up-to-date, and clients require specialist interpretation and clarification of proper ideas with each new pronouncement. This publication offers transparent, entire information, together with FASB Technical announcements, AcSEC perform announcements, FASB Implementation courses, and AICPA Statements of place and Accounting Interpretations. Readers will:

  • Refer to GAAP criteria and ASEC statements
  • Understand suitable terminology, recommendations, and rules
  • Study specified examples to realize an effective operating wisdom of the standards
  • Gain self belief by way of training GAAP functions sooner than utilizing it within the field

This advisor represents the main whole, accomplished GAAP reference on hand, and the electronic layout makes it possible for immediate entry to info throughout the point-and-click Index and desk of Contents. an intensive learn and research of all US regularly approved Accounting ideas, Wiley GAAP 2016 is the fundamental reference.

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Extra resources for Wiley GAAP 2016: interpretation and application of generally accepted accounting principles

Example text

Only one level of authoritative GAAP exists, excluding the guidance issued by the Securities and Exchange Commission (SEC). All other literature is nonauthoritative. SEC Guidance in the Codification To increase the utility of the Codification for public companies, relevant portions of authoritative content issued by the SEC and selected SEC staff interpretations and administrative guidance are included for reference in the Codification. The sources include: Regulation S-X, Financial Reporting Releases (FRR)/Accounting Series Releases (ASR), Interpretive Releases (IR), and SEC staff guidance in: Staff Accounting Bulletins (SAB), EITF Topic D and SEC Staff Observer comments.

SEC Guidance in the Codification To increase the utility of the Codification for public companies, relevant portions of authoritative content issued by the SEC and selected SEC staff interpretations and administrative guidance are included for reference in the Codification. The sources include: Regulation S-X, Financial Reporting Releases (FRR)/Accounting Series Releases (ASR), Interpretive Releases (IR), and SEC staff guidance in: Staff Accounting Bulletins (SAB), EITF Topic D and SEC Staff Observer comments.

Subsequent measurement 35 Provides guidance on the measurement of an item after the recognition date. Derecognition 40 Relates almost exclusively to assets, liabilities, and equity. Provides criteria, the method to determine the amount of basis, and the timing to be used when derecognizing a particular item for purposes of determining gain or loss. Other presentation matters 45 Provides guidance on presenting items in the financial statements. Disclosure 50 Provides guidance regarding disclosure in the notes to or on the face of the financial statements.

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Wiley GAAP 2016: interpretation and application of generally accepted accounting principles by Joanne M. Flood


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