Opis: Wiley GAAP 2009 - Ralph Nach, Barry J. Epstein, Steven M. Bragg

This is the most practical, authoritative guide to GAAP-updated for 2009. The complexities of financial reporting - which for too many preparers, auditors and users were only revealed through the exposure of scores of occurrences of reporting fraud in recent years - demand a reliable, readable GAAP resource. "Wiley GAAP 2009" provides in-depth coverage of the most recent developments and analysis of all U.S. generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and with copious practical implementation guidance. Unlike other guides, "Wiley GAAP 2009" offers complete coverage of all levels of GAAP in a single volume, including EITF issues that have not yet been reduced to consensus, as well as EITF Appendix D discussion matters. Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, "Wiley GAAP 2009" addresses all effective pronouncements, including: FASB Statements of Financial Accounting Standards (SFAS); FASB Interpretations; FASB Technical Bulletins; FASB Statements of Financial Accounting Concepts; FASB Staff Positions (FSP); Consensuses of the FASB's Emerging Issues Task Force; AICPA Statements of Position; Accounting Research Bulletins; Accounting Principles Board Opinions; and, AICPA Audit and Accounting Guides. As preparers, auditors, and financial statement users demand guidance about accounting procedures they can trust, they know they can depend on the number one GAAP resource, "Wiley GAAP 2009" - the title that for twenty five years has provided them with the indispensable tools accounting professionals have needed.Authoritative Accounting Pronouncements. 1. Researching GAAP Matters. 2. Balance Sheet. 3. Statements of Income and Comprehensive Income. 4. Statement of Cash Flows. 5. Accounting Policies, Changes, and Restatements. 6. Fair Value. 7. Cash, Receivables, and Prepaid Expenses. 8. Short-Term Investments and Financial Instruments. 9. Inventory. 10. Revenue Recognition-Evolving Principles and Specialized Applications. Revenue Recognition-General Principles. Long-Term Construction Contracts. Service Revenues. Sales When Collection Is Uncertain. Revenue Recognition When Right of Return Exists. Profit Recognition on Real Estate Sales. Real Estate Operations. Franchising: Accounting by Franchisors. Other Special Accounting and Reporting Issues. 11. Long-Lived Assets. 12. Long-Term Investments. 13. Business Combinations and Consolidated Financial Statements. 14. Current Liabilities and Contingencies. 15. Long-Term Liabilities. 16. Leases. 17. Income Taxes. 18. Pensions and Other Postretirement Benefits. 19. Stockholders' Equity. Appendix A: Financial Statement Presentation. 20. Earnings Per Share. Appendix: Comprehensive Example. 21. Interim Reporting. 22. Segment Reporting. 23. Foreign Currency. Appendix: Accounts to Be Remeasured Using Historical Exchange Rates. 24. Personal Financial Statements. Appendix: Hypothetical Set of Personal Financial Statements. 25. Specialized Industry GAAP. Banking and Thrift. Broadcasting. Cable Television. Computer Software Developers. Employee Benefit Plans, Including Pension Funds. Finance Companies. Government Contractors. Insurance. Investment Companies. Mortgage Banking. Motion Pictures. Not-for-Profit Organizations. Oil and Gas Producers. Recording and Music. Regulated Operations. Title Plant. Appendix A: Disclosure Checklist. Appendix B: International vs. US Accounting Standards. Appendix C: Proposed FASB Accounting Codification Chapter Cross-Reference. Index.

Szczegóły: Wiley GAAP 2009 - Ralph Nach, Barry J. Epstein, Steven M. Bragg

Tytuł: Wiley GAAP 2009
Autor: Ralph Nach, Barry J. Epstein, Steven M. Bragg
Producent: John Wiley
ISBN: 9780470286067
Rok produkcji: 2008
Ilość stron: 1440
Oprawa: Miękka
Waga: 1.85 kg

Recenzje: Wiley GAAP 2009 - Ralph Nach, Barry J. Epstein, Steven M. Bragg