Wiley GAAP 2008: interpretation and application of generally accepted accounting principles
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2007
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| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016325831&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | LXVIII, 1276 S. Tab. |
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Datensatz im Suchindex
| _version_ | 1819299423247663104 |
|---|---|
| adam_text | CONTENTS
Page
Zhapter Title No.
Authoritative Accounting Pronouncements ....................................... x
1 Researching GAAP Matters .............................................................. 1
2 Balance Sheet .................................................................................... 40
3 Statements of Income and Comprehensive Income .......................... 67
4 Statement of Cash Flows ................................................................... 104
5 Accounting Policies, Changes, and Restatements ............................. 121
6 Fair Value .......................................................................................... 154
7 Cash, Receivables, and Prepaid Expenses ......................................... 183
8 Short-Term Investments and Financial Instruments .......................... 235
9 Inventory ........................................................................................... 296
10 Revenue Recognition—Evolving Principles and Specialized
Applications ..................................................................................... 335
Revenue Recognition—General Principles ................................................. 336
Long-Term Construction Contracts ............................................................. 343
Service Revenues ......................................................................................... 357
Sales When Collection Is Uncertain ............................................................ 365
Revenue Recognition When Right of Return Exists ................................... 372
Profit Recognition on Real Estate Sales ..................................................... 375
Real Estate Operations ................................................................................. 395
Franchising: Accounting by Franchisors .................................................... 399
Other Special Accounting and Reporting Issues ......................................... 403
11 Long-Lived Assets ............................................................................ 414
12 Long-Term Investments .................................................................... 484
13 Business Combinations and Consolidated Financial Statements ...... 554
14 Current Liabilities and Contingencies ............................................... 655
15 Long-Term Liabilities ....................................................................... 676
16 Leases ................................................................................................ 724
17 Income Taxes .................................................................................... 800
18 Pensions and Other Postretirement Benefits .............................. 862
19 Stockholders Equity ......................................................................... 909
Appendix A: Financial Statement Presentation .......................................... 986
Page
Chapter Title No.
20 Earnings Per Share ............................................................................ 988
Appendix: Comprehensive Example .......................................................... 1017
21 Interim Reporting .............................................................................. 1020
22 Segment Reporting ............................................................................ 1033
23 Foreign Currency .............................................................................. 1045
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates ............................................................................................................ 1070
24 Personal Financial Statements ........................................................... 1071
Appendix: Hypothetical Set of Personal Financial Statements .................. 1076
25 Specialized Industry GAAP .............................................................. 1079
Banking and Thrift ....................................................................................... 1081
Broadcasting ................................................................................................. 1098
Cable Television ........................................................................................... 1103
Computer Software Developers ................................................................... 1105
Employee Benefit Plans, Including Pension Funds ..................................... 1114
Finance Companies ...................................................................................... 1122
Government Contractors .............................................................................. 1126
Insurance ...................................................................................................... 1128
Investment Companies ................................................................................. 1139
Mortgage Banking ........................................................................................ 1144
Motion Pictures ............................................................................................ 1151
Not-for-Profit Organizations ........................................................................ 1160
Oil and Gas Producers .................................................................................. 1175
Recording and Music ................................................................................... 1177
Regulated Operations ................................................................................... 1179
Tide Plant ..................................................................................................... 1183
Appendix A: Disclosure Checklist ......................................................................... 1185
Appendix B: International vs. US Accounting Standards ....................................... 1235
Index ........................................................................................................................ 1254
|
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| dewey-ones | 657 - Accounting |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| indexdate | 2024-12-20T13:09:11Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016325831 |
| oclc_num | 456353002 |
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| physical | LXVIII, 1276 S. Tab. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spellingShingle | Epstein, Barry Jay 1946- Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Accounting Standards |
| subject_GND | (DE-588)4465431-5 |
| title | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_alt | GAAP 2008 |
| title_auth | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_exact_search | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles |
| title_full | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| title_fullStr | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| title_full_unstemmed | Wiley GAAP 2008 interpretation and application of generally accepted accounting principles Barry J. Epstein, Ralph Nach, Steven M. Bragg |
| title_short | Wiley GAAP 2008 |
| title_sort | wiley gaap 2008 interpretation and application of generally accepted accounting principles |
| title_sub | interpretation and application of generally accepted accounting principles |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Accounting Standards |
| topic_facet | Generally Accepted Accounting Principles Accounting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016325831&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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