Wiley GAAP 2013 Interpretation and Application of Generally Accepted Accounting Principles

Author: Joanne Flood
Publisher: John Wiley & Sons
ISBN: 9781118277256
Published In: October 2012
Format: Paperback , 1321 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

The most practical, authoritative guide to GAAP

Wiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAPrenders 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. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.

Offers insight into the application of complex financial reporting rules
Contains detailed index for easy reference use
Includes a comprehensive cross-reference of accounting topics to the FASB codification system

With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.

Preface vii

About the Author ix

About the Online Resources xi

Codification Taxonomy xiii

1 Researching GAAP Matters 1

2 Statement of Financial Position 27

3 Statements of Income and Comprehensive Income 53

4 Statement of Cash Flows 87

5 Accounting Policies, Changes, and Restatements 105

6 Fair Value 137

7 Cash, Receivables, and Prepaid Expenses 171

8 Transfers and Servicing of Financial Assets 197