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Wiley GAAP Interpretation and Application of Generally Accepted Accounting Principles 2011

Name: Wiley GAAP
Brand: John Wiley & Sons
SKU: 9780470554395
Price: 1100.00 HKD
Availability: OutOfStock
Author: Steven M. Bragg
ISBN: 9780470554395

By Steven M. Bragg

John Wiley & Sons October 2010

Specifications

ISBN-13: 9780470554395
Publisher: John Wiley & Sons
Publication: October 2010
Format: Paperback , 1368 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

The most practical, authoritative guide to GAAP

Wiley 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 illustrations
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 new FASB codification system
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
Other titles by Epstein and Nach: Wiley GAAP Codification Enhanced
Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2010

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

Codification Taxonomy.

1 Researching GAAP Matters.

2 Statement of Financial Position.

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.

Casinos.

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.

Index.

About the Author

STEVEN M. BRAGG, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and an auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. He is also the author of Accounting Best Practices, Sixth Edition and Cost Reduction Analysis: Tools and Strategies, both published by Wiley.