Descripciones mejoradas de Syndetics:

The gold standard in US GAAP resources--completely revised to include the newest pronouncements

US GAAP is consistently reviewed and updated, which requires accountants and financial practitioners to keep one eye on revisions and changes. Wiley GAAP 2025 delivers comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics--along with all the latest updates.

Each chapter provides a discussion of perspectives and issues, GAAP sources, practice-oriented examples, and concise definitions of concepts, rules, and terms. Every Topic is clearly explained in an easy-to-understand way and is accompanied by illustrations and graphics that help the reader apply the information.

This practice resource:

Reviews the latest changes to accounting principles Provides authoritative guidance on complicated issues raised by specific pronouncements Includes topic-specific chapters and cross-references for easy research Illustrates how each standard might apply to common scenarios Clarifies the implementation of each standard with practice examples

The 2025 edition covers the latest developments in the presentation and disclosures in financial statements, reporting crypto assets, improved segment reporting, and new disclosures for joint venture formations and income taxes.

Non-compliance with GAAP is not an acceptable option for skilled financial professionals and accountants. Wiley GAAP 2025 remains your one-stop resource for staying up to date with constantly changing guidelines and delivers the guidance and insight you need.

BONUS: Downloadable, online Financial Statement Disclosure and Presentation Checklist, now with industry-specific disclosures! New this year access to a newsletter updating information throughout the year.

Tabla de contenidos provista por Syndetics

• Preface(ix)
• About the Author(xi)
• Codification Taxonomy(xiii)
• 1 ASC 105 Generally Accepted Accounting Principles(1)
• 2 ASC 205 Presentation of Financial Statements(27)
• 3 ASC 210 Balance Sheet(39)
• 4 ASC 215 Statement of Shareholder Equity(49)
• 5 ASC 220 Income Statement-Reporting Comprehensive Income(51)
• 6 ASC 230 Statement of Cash Flows(67)
• 7 ASC 235 Notes to Financial Statements(91)
• 8 ASC 250 Accounting Changes and Error Corrections(99)
• 9 ASC 255 Changing Prices(119)
• 10 ASC 260 Earnings per Share(123)
• 11 ASC 270 Interim Reporting(157)
• 12 ASC 272 Limited Liability Entities(169)
• 13 ASC 274 Personal Financial Statements(173)
• 14 ASC 275 Risks and Uncertainties(181)
• 15 ASC 280 Segment Reporting(185)
• 16 ASC 310 Receivables(197)
• 17 ASC 320 Investments-Debt Securities(215)
• 18 ASC 321 Investments-Equity Securities(229)
• 19 ASC 323 Investments-Equity Method and Joint Ventures(235)
• 20 ASC 325 Investments-Other(267)
• 21 ASC 326 Financial Instruments-Credit Losses(273)
• 22 ASC 330 Inventory(287)
• 23 ASC 340 Other Assets and Deferred Costs(327)
• 24 ASC 350 Intangibles-Goodwill and Other(341)
• 25 ASC 360 Property, Plant, and Equipment(375)
• 26 ASC 405 Liabilities(403)
• 27 ASC 410 Asset Retirement and Environmental Obligations(411)
• 28 ASC 420 Exit or Disposal Cost Obligations(431)
• 29 ASC 430 Deferred Revenue and Contract Liabilities(437)
• 30 ASC 440 Commitments(439)
• 31 ASC 450 Contingencies(443)
• 32 ASC 460 Guarantees(451)
• 33 ASC 470 Debt(461)
• 34 ASC 480 Distinguishing Liabilities from Equity(493)
• 35 ASC 505 Equity(507)
• 36 ASC 605 Revenue Recognition(529)
• 37 ASC 606 Revenue from Contracts with Customers(537)
• 38 ASC 610 Other Income(609)
• 39 ASC 705 Cost of Sales and Services(613)
• 40 ASC 710 Compensation-General(617)
• 41 ASC 712 Compensation-Nonretirement Post-Employment Benefits(623)
• 42 ASC 715 Compensation-Retirement Benefits(627)
• 43 ASC 718 Compensation-Stock Compensation(669)
• 44 ASC 720 Other Expenses(713)
• 45 ASC 730 Research and Development(721)
• 46 ASC 740 Income Taxes(727)
• 47 ASC 805 Business Combinations(783)
• 48 ASC 808 Collaborative Arrangements(835)
• 49 ASC 810 Consolidations(847)
• 50 ASC 815 Derivatives and Hedging(885)
• 51 ASC 820 Fair Value Measurements(959)
• 52 ASC 825 Financial Instruments(981)
• 53 ASC 830 Foreign Currency Matters(989)
• 54 ASC 832 Government Asssistance(1011)
• 55 ASC 835 Interest(1015)
• 56 ASC 842 Leases(1035)
• 57 ASC 845 Nonmonetary Transactions(1071)
• 58 ASC 848 Reference Rate Reform(1083)
• 59 ASC 850 Related Party Disclosures(1095)
• 60 ASC 852 Reorganizations(1099)
• 61 ASC 853 Service Concession Arrangements(1105)
• 62 ASC 855 Subsequent Events(1107)
• 63 ASC 860 Transfers and Servicing(1111)
• 64 ASC 900s Specialized Industry GAAP(1147)
• Appendix A Definitions of Terms(1251)
• Appendix B Disclosure and Presentation Checklist for Commercial Businesses(1293)
• Index(1295)

Notas de autor provistas por Syndetics

Joanne M. Flood, MBA, CPA, has worked with small business and large enterprise clients. She has experience in a Big 4 international firm and a small firm. Formerly a senior manager in the AICPA's Professional Development Group, Joanne has produced training materials on accounting in a wide variety of media.