TY  - BOOK
AU  - Flood,Joanne M.
TI  - Wiley GAAP 2017: Interpretation and Application of Generally Accepted Accounting Principles 
T2  - Wiley Regulatory Reporting Ser
SN  - 9781119357025
AV  - HJ9801 .F566 2017
U1  - 657.30218 
PY  - 2016///
CY  - New York
PB  - John Wiley & Sons, Incorporated
KW  - Financial Statements
KW  - Standards
KW  - Electronic books
N1  - Wiley GAAP 2017: Interpretation and Application of Generally Accepted Accounting Principles -- Contents -- Preface -- About the Author -- Codification Taxonomy -- 1: ASC 105 Generally Accepted Accounting Principles -- Perspectives and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 2: ASC 205 Presentation of Financial Statements -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 3: ASC 210 Balance Sheet -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 4: ASC 215 Statement of Shareholder Equity -- Perspective and Issues -- 5: ASC 220 Comprehensive Income -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 6: ASC 225 Income Statement -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 7: ASC 230 Statement of Cash Flows -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 8: ASC 235 Notes to Financial Statements -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 9: ASC 250 Accounting Changes and Error Corrections -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 10: ASC 255 Changing Prices -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 11: ASC 260 Earnings Per Share -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 12: ASC 270 Interim Reporting -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Part I-Requirements Applicable to All Reporting Entities -- Part II-Requirements Applicable to Public Reporting Entities -- 13: ASC 272 Limited Liability Entities -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 14: ASC 274 Personal Financial Statements; Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 15: ASC 275 Risks and Uncertainties -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 16: ASC 280 Segment Reporting -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 17: ASC 305 Cash and Cash Equivalents -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 18: ASC 310 Receivables -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 19: ASC 320 Investments-Debt and Equity Securities -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 20: ASC 321 Investments-Equity Securities -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 21: ASC 323 Investments-Equity Method and Joint Ventures -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 22: ASC 325 Investments-Other -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 23: ASC 330 Inventory -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 24: ASC 340 Other Assets and Deferred Costs -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 25: ASC 350 Intangibles-Goodwill and Other -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 26: ASC 360 Property, Plant, and Equipment -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 27: ASC 405 Liabilities -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 28: ASC 410 Asset Retirement and Environmental Obligations -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 29: ASC 420 Exit or Disposal Cost Obligations; Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 30: Asc 430 Deferred Revenue -- 31: ASC 440 Commitments -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 32: ASC 450 Contingencies -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 33: ASC 460 Guarantees -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 34: ASC 470 Debt -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 35: ASC 480 Distinguishing Liabilities From Equity -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 36: ASC 505 Equity -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 37: ASC 605 Revenue Recognition -- Revenue Recognition-General Principles -- Long-Term Construction Contracts (ASC 605-35) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Service Revenues (ASC 605-20 and ASC 605-45) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Sales When Collection Is Uncertain -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Revenue Recognition When Right of Return Exists (ASC 605-15) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Revenue Arrangements With Multiple Deliverables (ASC 605-25) -- Perspective and Issues -- Other Special Accounting and Reporting Issues -- 38: ASC 606 Revenue From Contracts With Customers -- Overview -- Step 1: Identify the Contract With the Customer -- Step 2: Identifying the Performance Obligations -- Step 3: Determine the Transaction Price -- Step 4: Allocate the Transaction Price -- Step 5: Recognize Revenue When (Or As) the Entity Satisfies a Performance Obligation; Other Issues -- 39: ASC 610 Other Income -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 40: ASC 705 Cost of Sales and Services -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 41: ASC 710 Compensation-General -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 42: ASC 712 Compensaton-Nonretirement Post-Employment Benefits -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 43: ASC 715 Compensation-Retirement Benefits -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 44: ASC 718 Compensation-Stock Compensation -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 45: ASC 720 Other Expenses -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 46: ASC 730 Research and Development -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 47: ASC 740 Income Taxes -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 48: ASC 805 Business Combinations -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 49: ASC 808 Collaborative Arrangements -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 50: ASC 810 Consolidations -- Perspective and Issues -- Definitions of Terms -- Consolidation Models-Introduction and Background -- The Vie Model -- Voting Interest Model -- 51: ASC 815 Derivatives and Hedging -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 52: ASC 820 Fair Value Measurements -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 53: ASC 825 Financial Instruments -- Perspective and Issues -- Definitions of Terms; Concepts, Rules, and Examples -- 54: ASC 830 Foreign Currency Matters -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Accounts to Be Remeasured Using Historical Exchange Rates -- 55: ASC 835 Interest -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 56: ASC 840 Leases -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 57: ASC 842 Leases -- Fasb Issues New Standard for Lease Accounting -- 58: ASC 845 Nonmonetary Transactions -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 59: ASC 850 Related-Party Disclosures -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 60: ASC 852 Reorganizations -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 61: ASC 853 Service Concession Arrangements -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 62: ASC 855 Subsequent Events -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 63: ASC 860 Transfers and Servicing -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- 64: ASC 900s Specialized Industry Gaap -- Contractors-Federal Government (ASC 912) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Development Stage Enterprises (ASC 915) -- Entertaintment-Broadcasters (ASC 920) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Entertainment-Cable Television (ASC 922) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Entertainment-Casinos (ASC 924) -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Entertainment-Film (ASC 926) -- Perspective and Issues; Definitions of Terms
N2  - The 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
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