Flood - Wiley GAAP 2018 - 9781119396543

Name: Wiley GAAP 2018
Price: 135.50 EUR
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ISBN: 9781119396543

Wiley GAAP 2018

Interpretation and Application of Generally Accepted Accounting Principles

Medium: Buch

ISBN: 978-1-119-39654-3

Verlag: Wiley John + Sons

Erscheinungstermin: 11.05.2018

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Preface ix

About the Author xi

Codification Taxonomy xiii

1 ASC 105 Generally Accepted Accounting Principles 1

2 ASC 205 Presentation of Financial Statements 25

3 ASC 210 Balance Sheet 37

4 ASC 215 Statement of Shareholder Equity 53

5 ASC 220 Comprehensive Income 55

6 ASC 225 Income Statement 65

7 ASC 230 Statement of Cash Flows 73

8 ASC 235 Notes to Financial Statements 97

9 ASC 250 Accounting Changes and Error Corrections 103

10 ASC 255 Changing Prices 125

11 ASC 260 Earnings Per Share 129

12 ASC 270 Interim Reporting 161

13 ASC 272 Limited Liability Entities 173

14 ASC 274 Personal Financial Statements 177

15 ASC 275 Risks and Uncertainties 185

16 ASC 280 Segment Reporting 191

17 ASC 305 Cash and Cash Equivalents 201

18 ASC 310 Receivables 203

19 ASC 320 Investments--Debt and Equity Securities 245

20 ASC 320 Investments--Debt Securities 271

21 ASC 321 Investments--Equity Securities 291

22 ASC 323 Investments--Equity Method and Joint Ventures 297

23 ASC 325 Investments--Other 333

24 ASC 326 Financial Instruments--Credit Losses 341

25 ASC 330 Inventory 351

26 ASC 340 Other Assets and Deferred Costs 391

27 ASC 350 Intangibles--Goodwill and Other 405

28 ASC 360 Property, Plant, and Equipment 433

29 ASC 405 Liabilities 479

30 ASC 410 Asset Retirement and Environmental Obligations 485

31 ASC 420 Exit or Disposal Cost Obligations 501

32 ASC 430 Deferred Revenue 507

33 ASC 440 Commitments 509

34 ASC 450 Contingencies 513

35 ASC 460 Guarantees 521

36 ASC 470 Debt 533

37 ASC 480 Distinguishing Liabilities from Equity 569

38 ASC 505 Equity 585

39 ASC 605 Revenue Recognition 613

40 ASC 606 Revenue from Contracts with Customers 661

41 ASC 610 Other Income 725

42 ASC 705 Cost of Sales and Services 729

43 ASC 710 Compensation--General 731

44 ASC 712 Compensation--Nonretirement Postemployment Benefits 737

45 ASC 715 Compensation--Retirement Benefits 739

46 ASC 718 Compensation--Stock Compensation 787

47 ASC 720 Other Expenses 821

48 ASC 730 Research and Development 829

49 ASC 740 Income Taxes 835

50 ASC 805 Business Combinations 889

51 ASC 808 Collaborative Arrangements 939

52 ASC 810 Consolidations 949

53 ASC 815 Derivatives and Hedging 989

54 ASC 820 Fair Value Measurements 1051

55 ASC 825 Financial Instruments 1071

56 ASC 830 Foreign Currency Matters 1077

57 ASC 835 Interest 1097

58 ASC 840 Leases 1117

59 ASC 842 Leases 1183

60 ASC 845 Nonmonetary Transactions 1191

61 ASC 850 Related-Party Disclosures 1205

62 ASC 852 Reorganizations 1207

63 ASC 853 Service Concession Arrangements 1211

64 ASC 855 Subsequent Events 1213

65 ASC 860 Transfers and Servicing 1215

66 ASC 900s Specialized Industry GAAP 1249

Appendix A: Definitions of Terms 1379

Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1407

Index 1409

Wiley GAAP 2018

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Wiley GAAP 2018

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Autoren/Hrsg.

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