06152cas a2200517 a 450000100090000000300040000900500170001300800410003001000310007102000300010202000240013202000240015602000240018002200170020403500240022103700640024504001290030904200140043804300120045205000240046408200180048821000150050622200150052124501410053624600140067726000560069130000490074733600260079633700230082233800320084536200190087750000780089650000360097450526110101052014900362153000270511158800620513865000550520065000330525570000300528871000310531877600610534977600540541078000440546485601260550812569806OSt20180307144702.0011026c2017    nyuar   s     0   a0eng c  a  2002208401z   00265075   a9781119356929 (paperback)  a9781119357025 (ebk)  a9781119356981 (ebk)  a9781119357032 (ebk)0 a1538-688021  a(OCoLC)ocm48520879   bJohn Wiley & Sons Inc., One Wiley Drive, Somerset, NJ 08875  aDTCbengcDTCdDLCdOCLCQdDLCdNSDdDLCdOCLdHNKdIULdOCLCQdDLCdBOSdOCLCQdOCLCOdOCLCQdOCLCFdYDXCPdOCLCOdYDXerda  apccansdp  an-us---00aHF5616.U5bG33 201700a657/.02182190 aWiley GAAP 0aWiley GAAP00aWiley GAAP 2017 :binterpretation and application of generally accepted accounting principles /cJoanne M. Flood.h[electronic resource]30aGAAP 2017  aNew York ;aChichester :bJohn Wiley & Sons,c2017.  aElectronic text (xx, 1562 pages) :ctables ;  2rdacontentbtxtatext  2rdamediaacomputer  2rdacarrieraonline resource1 aBegan in 1999.  aOn cover: with updates to revenue, recognition, consolidations and more.   aIncludes index and appendixes.   aPreface -- About the Author -- Codification Taxonomy -- 1: ASC 105 Generally Accepted Accounting Principles -- 2: ASC 205 Presentation of Financial Statements -- 3: ASC 210 Balance Sheet -- 4: ASC 215 Statement of Shareholder Equity -- 5: ASC 220 Comprehensive Income -- 6: ASC 225 Income Statement -- 7: ASC 230 Statement of Cash Flows -- 8: ASC 235 Notes to Financial Statements -- 9: ASC 250 Accounting Changes and Error Corrections -- 10: ASC 255 Changing Prices -- 11: ASC 260 Earnings Per Share -- 12: ASC 270 Interim Reporting -- 13: ASC 272 Limited Liability Entities -- 14: ASC 274 Personal Financial Statements -- 15: ASC 275 Risks and Uncertainties -- 16: ASC 280 Segment Reporting -- 17: ASC 305 Cash and Cash Equivalents -- 18: ASC 310 Receivables -- 19: ASC 320 Investments-Debt and Equity Securities -- 20: ASC 321 Investments-Equity Securities -- 21: ASC 323 Investments-Equity Method and Joint Ventures -- 22: ASC 325 Investments-Other -- 23: ASC 330 Inventory -- 24: ASC 340 Other Assets and Deferred Costs -- 25: ASC 350 Intangibles-Goodwill and Other -- 26: ASC 360 Property, Plant, and Equipment -- 27: ASC 405 Liabilities -- 28: ASC 410 Asset Retirement and Environmental Obligations -- 29: ASC 420 Exit or Disposal Cost Obligations -- 30: Asc 430 Deferred Revenue -- 31: ASC 440 Commitments -- 32: ASC 450 Contingencies -- 33: ASC 460 Guarantees -- 34: ASC 470 Debt -- 35: ASC 480 Distinguishing Liabilities From Equity -- 36: ASC 505 Equity -- 37: ASC 605 Revenue Recognition -- 38: ASC 606 Revenue From Contracts With Customers -- 39: ASC 610 Other Income -- 40: ASC 705 Cost of Sales and Services -- 41: ASC 710 Compensation-General -- 42: ASC 712 Compensaton-Nonretirement Post-Employment Benefits -- 43: ASC 715 Compensation-Retirement Benefits -- 44: ASC 718 Compensation-Stock Compensation -- 45: ASC 720 Other Expenses -- 46: ASC 730 Research and Development -- 47: ASC 740 Income Taxes -- 48: ASC 805 Business Combinations -- 49: ASC 808 Collaborative Arrangements -- 50: ASC 810 Consolidations -- 51: ASC 815 -- 52: ASC 820 Fair Value Measurements -- 53: ASC 825 Financial Instruments -- 54: ASC 830 Foreign Currency Matters -- 55: ASC 835 Interest -- 56: ASC 840 Leases -- 57: ASC 842 Leases -- 58: ASC 845 Nonmonetary Transactions -- 59: ASC 850 Related-Party Disclosures -- 60: ASC 852 Reorganizations -- 61: ASC 853 Service Concession Arrangements -- 62: ASC 855 Subsequent Events -- 63: ASC 860 Transfers and Servicing -- 64: ASC 900s Specialized Industry Gaap -- Appendix A: Definitions of Terms -- Appendix B: Disclosure Checklist for Commercial Businesses -- Index.  aThe most practical, authoritative guide to GAAP Wiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). 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 and implementation issues. The 2017 edition reflects the new FASB guidance on: Revenue Recognition Leases Business Combinations Pensions Financial Instruments And more than 17 other new FASB Accounting Standards Updates Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification. Offers insight into the application of complex financial reporting rules Contains a detailed index for easy reference use Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research As a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.  aAlso issued on CD-ROM.  aDescription based on: 2000; latest issue consulted: 2006. 0aAccountingxStandardszUnited StatesvPeriodicals. 7aAccountingxStandards.2fast  aFlood, Joanne, M.eeditor2 aJohn Wiley & Sons.eeditor1 tWiley GAAP on CD-ROMw(DLC)  2005204001w(OCoLC)5329999008iOnline version:tWiley GAAP ...w(OCoLC)79637807800tGAAPw(DLC)   85645720w(OCoLC)11705259  uhttps://ebookcentral.proquest.com/lib/pucpr-ebooks/detail.action?docID=4773845zPresione para acceder el libro en línea