Wiley GAAP 2012 : Interpretation and application of generally accepted accounting principles / Steven M. Bragg.

Format:

Book

Author/Creator:

Bragg, Steven M.

Language:

English

Subjects (All):

Accounting--Standards--United States--Handbooks, manuals, etc.

Accounting.

Accounting--Standards--United States--Problems, exercises, etc.

Physical Description:

1 online resource (1340 p.)

Edition:

10th ed.

Place of Publication:

Hoboken, N.J. : Wiley, 2011.

Summary:

The most practical, authoritative guide to GAAP - now made even more useful: your purchase of Wiley GAAP 2012 includes a free ePDF of the entire book! Wiley GAAP 2012 contains complete coverage of all levels of GAAP, indexed to the 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. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly gui

Contents:

Wiley GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles; Table of Contents; Preface; About the Author; Codification Taxonomy; Chapter 1 Researching GAAP Matters; Chapter 2 Statement of Financial Position; Chapter 3 Statements of Income and Comprehensive Income; Chapter 4 Statement of Cash Flows; Chapter 5 Accounting Policies, Changes, and Restatements; Chapter 6 Fair Value; Chapter 7 Cash, Receivables, and Prepaid Expenses; Chapter 8 Short-Term Investments and Financial Instruments; Chapter 9 Inventory

Chapter 10 Revenue Recognition-Evolving Principles and Specialized ApplicationsRevenue 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; Chapter 11 Long-Lived Assets; Chapter 12 Long-Term Investments; Chapter 13 Business Combinations and Consolidated Financial Statement; Chapter 14 Current Liabilities and Contingencies

Chapter 15 Long-Term LiabilitiesChapter 16 Leases; Chapter 17 Research and Development; Chapter 18 Nonmonetary Transactions; Chapter 19 Income Taxes; Chapter 20 Pensions and Other Postretirement Benefits; Chapter 21 Stockholders' Equity; Chapter 22 Earnings Per Share; Chapter 23 Interim Reporting; Chapter 24 Segment Reporting; Chapter 25 Foreign Currency; Chapter 26 Personal Financial Statements; Chapter 27 Specialized Industry GAAP; Banking and Thrift; Broadcasting; Cable Television; Casinos; Computer Software Developers; Employee Benefit Plans, Including Pension Funds; Finance Companies

Government ContractorsInsurance; 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 for Commercial Businesses; Index

Notes:

Includes index.

ISBN:

1-118-15627-7

1-283-25810-2

9786613258106

1-118-15625-0

OCLC:

760086167