Verfügbarkeit: Wiley GAAP codification enhanced | Technische Universität München

Wiley GAAP codification enhanced:

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Bibliographische Detailangaben
Beteiligte Personen:	Epstein, Barry Jay 1946- (VerfasserIn), Nach, Ralph (VerfasserIn), Bragg, Steven M. 1960- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Hoboken, NJ Wiley 2009
Schlagwörter:	Generally Accepted Accounting Principles Grundsätze ordnungsmäßiger Buchführung Accounting > Standards > United States USA
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017544478&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017544478&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
Abstract:	The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos.But this year is different: the FASB has spent several years and a reported
Umfang:	XV, 1345 S.
ISBN:	0470464712 9780470464717

Internformat

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520	3		\|a The essential guide to the new GAAP Accounting Standards Codification. Wiley's long-running series of annual GAAP references has been the essential series for accountants using U.S. Generally Accepted Accounting Standards for more than a generation. Every year, the Federal Accounting Standards Board (FASB) adds more rulings and more details to the end of an already long and complicated list, and Wiley GAAP brings order to the chaos.But this year is different: the FASB has spent several years and a reported
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Datensatz im Suchindex

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adam_text	CONTENTS Page Chapter Title No. Codification Taxonomy ..................................................................... xi 1 Researching GAAP Matters .............................................................. 1 2 Balance Sheet .................................................................................... 43 3 Statements of Income and Comprehensive Income .......................... 70 4 Statement of Cash Flows ................................................................... 107 5 Accounting Policies, Changes, and Restatements ............................. 124 6 Fair Value .......................................................................................... 157 7 Cash, Receivables, and Prepaid Expenses ......................................... 193 8 Short-Term Investments and Financial Instruments .......................... 246 9 Inventory ........................................................................................... 311 10 Revenue Recognition — Evolving Principles and Specialized Applications ..................................................................................... 349 Revenue Recognition — General Principles ................................................. 350 Long-Term Construction Contracts ............................................................. 357 Service Revenues ......................................................................................... 371 Sales When Collection Is Uncertain ............................................................ 378 Revenue Recognition When Right of Return Exists ................................... 385 Profit Recognition on Real Estate Sales ..................................................... 388 Real Estate Operations ................................................................................. 409 Franchising: Accounting by Franchisors .................................................... 413 Other Special Accounting and Reporting Issues ......................................... 417 11 Long-Lived Assets ............................................................................ 427 12 Long-Term Investments .................................................................... 499 13 Business Combinations and Consolidated Financial Statements ...... 581 Appendix: Standards Applicable to Pre-2009 Business Combinations ...... 630 14 Current Liabilities and Contingencies ............................................... 718 15 Long-Term Liabilities ....................................................................... 739 16 Leases ................................................................................................ 786 17 Income Taxes .................................................................................... 862 18 Pensions and Other Postretirement Benefits .............................. 935 19 Stockholders Equity ......................................................................... 984 Appendix A: Financial Statement Presentation .......................................... 1050 Page Chapter Title No. 20 Earnings Per Share ............................................................................ 1052 Appendix: Comprehensive Example .......................................................... 1078 21 Interim Reporting .............................................................................. 1081 22 Segment Reporting ............................................................................ 1094 23 Foreign Currency .............................................................................. 1105 Appendix: Accounts to Be Remeasured Using Historical Exchange Rates ............................................................................................................ 1131 24 Personal Financial Statements ........................................................... 1132 Appendix: Hypothetical Set of Personal Financial Statements .................. 1137 25 Specialized Industry GAAP .............................................................. 1140 Banking and Thrift ....................................................................................... 1142 Broadcasting ................................................................................................. 1156 Cable Television ........................................................................................... 1161 Computer Software Developers ................................................................... 1163 Employee Benefit Plans, Including Pension Funds ..................................... 1172 Finance Companies ...................................................................................... 1180 Government Contractors .............................................................................. 1183 Insurance ...................................................................................................... 1185 Investment Companies ................................................................................. 1195 Mortgage Banking ........................................................................................ 1201 Motion Pictures ............................................................................................ 1207 Not-for-Profit Organizations ........................................................................ 1217 Oil and Gas Producers .................................................................................. 1231 Recording and Music ................................................................................... 1233 Regulated Operations ................................................................................... 1235 Title Plant ..................................................................................................... 1239 Appendix A: Disclosure Checklist ......................................................................... 1242 Appendix B: International vs. US Accounting Standards ....................................... 1297 Index ........................................................................................................................ 1317 Your single, authoritative source to GAAP under the new Accounting Standards Codification (ASO system ι easier to access and research. Though the Codification does not change I generally accepted accounting principles (GAAP), it does reorganize the thousands of GAAP pronouncements from diffkult-to-use chronological listings and multiple - of pronouncements into a single, easily accessible source conveniently organized by topic/subject. Arriving at just the right time, Wiley GAAP Codification Enhanced contains complete cover¬ age or all levels of GAAP, as well as integrated cross-references to the new ASC. In addition, Wiley GAAP Codification Enhanced renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort you spend to solve account- AAP under the new codification system, this invaluable 11 ree makes learning the new ACS system a breeze, with at-your-fingertips information that does the work for you. Practical and reliable, Wiley GAAP Codification Enhanced is your essential tool to navigate through these new, uncharted waters. BARRY J. EPSTEIN is a partner with Chicago-based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate- governance, and sci consulting and testifying expert foi >n matti RALPH NACH is a ice President of AuditWatch, [n< suits on a wide range ot accounting, auditing, and financial reporting matu STEVEN M. BRAGG has been the chiet fina; мест or controller of four companie: as well as a consulting manager at more than thirt Wiley titles.
any_adam_object	1
author	Epstein, Barry Jay 1946- Nach, Ralph Bragg, Steven M. 1960-
author_GND	(DE-588)123254205 (DE-588)129558990
author_facet	Epstein, Barry Jay 1946- Nach, Ralph Bragg, Steven M. 1960-
author_role	aut aut aut
author_sort	Epstein, Barry Jay 1946-
author_variant	b j e bj bje r n rn s m b sm smb
building	Verbundindex
bvnumber	BV035488051
callnumber-first	H - Social Science
callnumber-label	HF5616
callnumber-raw	HF5616.U5
callnumber-search	HF5616.U5
callnumber-sort	HF 45616 U5
callnumber-subject	HF - Commerce
classification_rvk	QP 820
ctrlnum	(OCoLC)602896576 (DE-599)GBV59314452X
dewey-full	657.02/1873
dewey-hundreds	600 - Technology (Applied sciences)
dewey-ones	657 - Accounting
dewey-raw	657.02/1873
dewey-search	657.02/1873
dewey-sort	3657.02 41873
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
format	Book
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id	DE-604.BV035488051
illustrated	Not Illustrated
indexdate	2024-12-20T13:36:10Z
institution	BVB
isbn	0470464712 9780470464717
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spellingShingle	Epstein, Barry Jay 1946- Nach, Ralph Bragg, Steven M. 1960- Wiley GAAP codification enhanced Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Grundsätze ordnungsmäßiger Buchführung stw Accounting Standards United States
subject_GND	(DE-588)4465431-5
title	Wiley GAAP codification enhanced
title_alt	GAAP codification enhanced
title_auth	Wiley GAAP codification enhanced
title_exact_search	Wiley GAAP codification enhanced
title_full	Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg
title_fullStr	Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg
title_full_unstemmed	Wiley GAAP codification enhanced Barry J. Epstein ; Ralph Nach ; Stven M. Bragg
title_short	Wiley GAAP codification enhanced
title_sort	wiley gaap codification enhanced
topic	Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Grundsätze ordnungsmäßiger Buchführung stw Accounting Standards United States
topic_facet	Generally Accepted Accounting Principles Grundsätze ordnungsmäßiger Buchführung Accounting Standards United States USA
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