Wiley practitioner's guide to GAAP 2020 : interpretation and application of generally accepted accounting principles / Joanne M. Flood.

Format:

Book

Author/Creator:

Flood, Joanne M., author.

Language:

English

Subjects (All):

Auditing--Standards--United States.

Auditing.

Accounting--Standards--United States.

Accounting.

Physical Description:

1 online resource (1,459 pages)

Other Title:

Practitioner's guide to GAAP 2020 : interpretation and application of generally accepted accounting principles

Place of Publication:

Hoboken, New Jersey : Wiley, [2020]

Summary:

"The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation."--Amazon.com viewed May 20, 2020

Contents:

ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

ASC 205 PRESENTATION OF FINANCIAL STATEMENTS

ASC 210 BALANCE SHEET

ASC 215 STATEMENT OF SHAREHOLDER EQUITY

ASC 220 INCOME STATEMENT-REPORTING COMPREHENSIVE INCOME

ASC 230 STATEMENT OF CASH FLOWS

ASC 235 NOTES TO FINANCIAL STATEMENTS

ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS

ASC 255 CHANGING PRICES

ASC 260 EARNINGS PER SHARE

ASC 270 INTERIM REPORTING

ASC 272 LIMITED LIABILITY ENTITIES

ASC 274 PERSONAL FINANCIAL STATEMENTS

ASC 275 RISKS AND UNCERTAINTIES

ASC 280 SEGMENT REPORTING

ASC 310 RECEIVABLES

ASC 320 INVESTMENTS-DEBT AND EQUITY Securities

ASC 320 INVESTMENTS-DEBT SECURITIES

ASC 321 INVESTMENTS-EQUITY SECURITIES

ASC 323 INVESTMENTS-EQUITY METHOD AND JOINT VENTURES

ASC 325 INVESTMENTS-OTHER

ASC 326 FINANCIAL INSTRUMENTS-CREDIT LOSSES

ASC 330 INVENTORY

ASC 340 OTHER ASSETS AND DEFERRED COSTS

ASC 350 INTANGIBLES-GOODWILL AND OTHER

ASC 360 PROPERTY, PLANT, AND EQUIPMENT

ASC 405 LIABILITIES

ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS

ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS

ASC 430 DEFERRED REVENUE

ASC 440 COMMITMENTS

ASC 450 CONTINGENCIES

ASC 460 GUARANTEES

ASC 470 DEBT

ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY

ASC 505 EQUITY

ASC 605 REVENUE RECOGNITION

ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS

ASC 610 OTHER INCOME

ASC 705 COST OF SALES AND SERVICES

ASC 710 COMPENSATION- GENERAL

ASC 712 COMPENSATION-NONRETIREMENT POST-EMPLOYMENT BENEFITS

ASC 715 COMPENSATION-RETIREMENT BENEFITS

ASC 718 COMPENSATION- STOCK COMPENSATION

ASC 720 OTHER EXPENSES

ASC 730 RESEARCH AND DEVELOPMENT

ASC 740: Income taxes

ASC 805: Business combinations

ASC 808: Collaborative arrangements

ASC 810: Consolidations

ASC 815: Derivatives and hedging

ASC 820: Fair value measurements

ASC 825: Financial instruments

ASC 830: Foreign currency matters

ASC 835: Interest

ASC 840: Leases

ASC 842: Leases

ASC 845: Nonmonetary transactions

ASC 850: Related-party disclosures

ASC 852: Reorganizations

ASC 853: Service concession arrangements

ASC 855: Subsequent events

ASC 860: Transfers and servicing

ASC 900s specialized industry GAAP

Definitions of Terms

Disclosure and Presentation Checklist for Commercial Businesses.

Notes:

Description based on print version record.

Includes index.

ISBN:

9781119652694

1119652693

9781119652663

1119652669

9781119652670

1119652677

OCLC:

1138890880