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Wiley GAAP: Financial Statement Disclosure Manual

Wiley GAAP: Financial Statement Disclosure Manual

Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 9781118572085
Published In: March 2021
Format: Hardback , 800 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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Streamline financial statement preparation with this cross-referenced guide

Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.

Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.

Find specific GAAP codification and explanations quickly and easily
Get up to speed on the latest developments and updates
Follow references to relevant content in Wiley GAAP and the Disclosure Checklist
Study expertly-prepared examples to understand GAAP applications

Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments – and their applications and requirements – is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.

Preface

About the Author

1: ASC 105 Generally Accepted Accouting Principles

2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS

3: ASC 210 BALANCE SHEET

4: ASC 215 Statement of Shareholder Equity

5: ASC 220 INCOME STATEMENT – REPORTING COMPREHENSIVE INCOME

6: ASC 230 STATEMENT OF CASH FLOWS

7: ASC 235 Notes to financial statements

8: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS

9: ASC 255 CHANGING PRICES

10: ASC 260 EARNINGS PER SHARE

11: ASC 270 INTERIM REPORTING

12: ASC 272 LIMITED LIABILITY ENTITIES

13: ASC 274 PERSONAL FINANCIAL STATEMENTS

14: ASC 275 risks and uncertainties

15: ASC 280 SEGMENT REPORTING

16: ASC 310 RECEIVABLES

17: ASC 320 INVESTMENTS—DEBT SECURITIES

18: ASC 321 INVESTMENTS— EQUITY SECURITIES

19: ASC 323 INVESTMENTS— EQUITY METHOD AND JOINT VENTURES

20: ASC 325 INVESTMENTS—OTHER

21: ASC 326 FINANCIAL INSTRUMENTS CREDIT LOSSES

22: ASC 330 INVENTORY

23: ASC 340 OTHER ASSETS AND DEFERRED COSTS

24: ASC 350 INTANGIBLES— GOODWILL AND OTHER

25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT

26: ASC 405 LIABILITIES

27: ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS

28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS

29: ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES

30: ASC 440 COMMITMENTS

31: ASC 450 CONTINGENCIES

32: ASC 460 GUARANTEES

33: ASC 470 DEBT

34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY

35: ASC 505, EQUITY

36: ASC 605 REVENUE RECOGNITION

37: ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS

38: ASC 610 OTHER INCOME

39: ASC 705 COST OF SALES AND SERVICES

40: ASC 710 COMPENSATION— GENERAL

41: ASC 712 COMPENSATION— NONRETIREMENT POST-EMPLOYMENT BENEFITS

42: ASC 715 COMPENSATION— RETIREMENT BENEFITS

43: ASC 718 COMPENSATION— STOCK COMPENSATION

44: ASC 720 OTHER EXPENSES

45: ASC 730 RESEARCH AND DEVELOPMENT

46: ASC 740 INCOME TAXES

47: ASC 805 BUSINESS

COMBINATIONS

48: ASC 808 COLLABORATIVE ARRANGEMENTS

49: ASC 810 CONSOLIDATIONS

50: ASC 815 DERIVATIVES AND HEDGING

51: ASC 820 FAIR VALUE MEASUREMENTS

52: ASC 825 FINANCIAL INSTRUMENTS

53: ASC 830 FOREIGN CURRENCY MATTERS

54: ASC 835 INTEREST

55: ASC 840 LEASES

56: ASC 842 LEASES

57: ASC 845 NONMONETARY

58: ASC 848 REFERENCE RATE REFORM

59: ASC 850 RELATED-PARTY DISCLOSURES

60: ASC 852 REORGANIZATIONS

61: ASC 853 SERVICE CONCESSION ARRANGEMENTS

62: ASC 855 SUBSEQUENT EVENTS

63: ASC 860 TRANSFERS AND SERVICING

Index

Joanne Flood, CPA (New York, NY), is author of Wiley GAAP 2013 and Wiley Financial Statements Disclosure Checklist Online. Her experience includes 20 years at the AICPA managing, developing, and writing accounting and auditing training materials in a wide variety of media print, video and audio. She pioneered the AICPA’s e-learning product line and developed the AICPA online IFRS Certificate Program. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services.

Teresa Anderson, CPA, CMA, is a consultant on accounting technical topics for continuing professional education, CPA examination review materials and college courses in accounting. She was a Technical Manager for the AICPA in the Professional Development area where she developed custom training courses for corporate clients and was the Content Lead for the IFRS Certificate Program. She has worked as content manager for two CPA review courses. She taught graduate and undergraduate financial accounting courses for 15 years, as well as decision making theory in an executive MBA program for three years. Teresa received her Masters of Professional Accountancy and BBA degree in Economics from Georgia State University.