The most practical, authoritative guide to GAAPWiley GAAP 2011 contains complete coverage of all levels of GAAP, now indexed to the new ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues.Provides interpretive guidance and a wealth of real-world, content-rich examples and illustrationsOffers insight into the application of complex financial reporting rulesContains detailed index for easy reference useIncludes a comprehensive cross-reference of accounting topics to the new FASB codification systemOffers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting InterpretationsOther titles by Epstein and Nach: Wiley GAAP Codification EnhancedOther titles by Bragg: Wiley Practitioner's Guide to GAAS 2010With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy.
Author(s): Steven M. Bragg
Edition: 9
Publisher: Wiley
Year: 2010
Language: English
Pages: 1371
Tags: Финансово-экономические дисциплины;Бухгалтерский учет;
Wiley GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles......Page 5
CONTENTS......Page 7
PREFACE......Page 9
ABOUT THE AUTHOR......Page 11
CODIFICATION TAXONOMY......Page 13
CHAPTER 1: RESEARCHING GAAP MATTERS......Page 19
CHAPTER 2: STATEMENT OF FINANCIAL POSITION......Page 49
CHAPTER 3: STATEMENTS OF INCOME AND COMPREHENSIVE INCOME......Page 77
CHAPTER 4: STATEMENT OF CASH FLOWS......Page 113
CHAPTER 5: ACCOUNTING POLICIES, CHANGES, AND RESTATEMENTS......Page 131
CHAPTER 6: FAIR VALUE......Page 167
CHAPTER 7: CASH, RECEIVABLES, AND PREPAID EXPENSES......Page 205
CHAPTER 8: SHORT-TERM INVESTMENTS AND FINANCIAL INSTRUMENTS......Page 263
CHAPTER 9: INVENTORY......Page 333
CHAPTER 10: REVENUE RECOGNITION—EVOLVING PRINCIPLES AND SPECIALIZED APPLICATIONS......Page 375
REVENUE RECOGNITION—GENERAL PRINCIPLES......Page 377
LONG-TERM CONSTRUCTION CONTRACTS......Page 385
SERVICE REVENUES......Page 400
SALES WHEN COLLECTION IS UNCERTAIN......Page 408
REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS......Page 416
PROFIT RECOGNITION ON REAL ESTATE SALES......Page 420
REAL ESTATE OPERATIONS......Page 441
FRANCHISING: ACCOUNTING BY FRANCHISORS......Page 446
OTHER SPECIAL ACCOUNTING AND REPORTING ISSUES......Page 450
CHAPTER 11: LONG-LIVED ASSETS......Page 461
CHAPTER 12: LONG-TERM INVESTMENTS......Page 539
CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENT......Page 635
CHAPTER 14: CURRENT LIABILITIES AND CONTINGENCIES......Page 723
CHAPTER 15: LONG-TERM LIABILITIES......Page 751
CHAPTER 16: LEASES......Page 801
CHAPTER 17: INCOME TAXES......Page 877
CHAPTER 18: PENSIONS AND OTHER POSTRETIREMENT BENEFITS......Page 953
CHAPTER 19: STOCKHOLDERS’ EQUITY......Page 1003
APPENDIX A: FINANCIAL STATEMENT PRESENTATION......Page 1075
CHAPTER 20: EARNINGS PER SHARE......Page 1077
APPENDIX: COMPREHENSIVE EXAMPLE......Page 1103
CHAPTER 21: INTERIM REPORTING......Page 1107
CHAPTER 22: SEGMENT REPORTING......Page 1121
CHAPTER 23: FOREIGN CURRENCY......Page 1131
APPENDIX: ACCOUNTS TO BE REMEASURED USING HISTORICAL EXCHANGE RATES......Page 1159
CHAPTER 24: PERSONAL FINANCIAL STATEMENTS......Page 1161
APPENDIX: HYPOTHETICAL SET OF PERSONAL FINANCIAL STATEMENTS......Page 1166
CHAPTER 25: SPECIALIZED INDUSTRY GAAP......Page 1169
BANKING AND THRIFT......Page 1171
BROADCASTING......Page 1186
CABLE TELEVISION......Page 1191
CASINOS......Page 1194
COMPUTER SOFTWARE DEVELOPERS......Page 1195
EMPLOYEE BENEFIT PLANS, INCLUDING PENSION FUNDS......Page 1204
FINANCE COMPANIES......Page 1212
GOVERNMENT CONTRACTORS......Page 1216
INSURANCE......Page 1218
INVESTMENT COMPANIES......Page 1229
MORTGAGE BANKING......Page 1235
MOTION PICTURES......Page 1242
NOT-FOR-PROFIT ORGANIZATIONS......Page 1252
OIL AND GAS PRODUCERS......Page 1268
RECORDING AND MUSIC......Page 1270
REGULATED OPERATIONS......Page 1272
TITLE PLANT......Page 1276
APPENDIX A: DISCLOSURE CHECKLIST FOR COMMERCIAL BUSINESSES......Page 1279
INDEX......Page 1343
