Wiley GAAP 2023

Interpretation and Application of Generally Accepted Accounting Principles

Joanne M. Flood

• Editore: Wiley
• Anno: 2022
• ISBN:
  9781394152681
• Edizione: 1
• Argomento: Study Aids
• Categoria: CPA (Certified Public Accountant) Study Guides

The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements

US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates.

Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter.

Extensively updated to reflect all current US GAAP changes, this invaluable practice resource:

• Reviews all the latest changes to accounting principles
• Offers expert guidance on complex issues raised by specific pronouncements
• For ease of research, includes topic-specific chapters and comprehensive cross-references
• Illustrates how each standard applies to common, real-world scenarios
• Clarifies how to implement each standard with numerous practical examples

The 2023 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance.

Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2023 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need.

BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!

Indice dei contenuti

• Cover
• Table of Contents
• TITLE PAGE
• COPYRIGHT
• PREFACE
• 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 INCOME STATEMENT—REPORTING COMPREHENSIVE INCOME
• 6 ASC 230 STATEMENT OF CASH FLOWS
• 7 ASC 235 NOTES TO FINANCIAL STATEMENTS
• 8 ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
• 9 ASC 255 CHANGING PRICES
• 10 ASC 260 EARNINGS PER SHARE
• 11 ASC 270 INTERIM REPORTING
• 12 ASC 272 LIMITED LIABILITY ENTITIES
• 13 ASC 274 PERSONAL FINANCIAL STATEMENTS
• 14 ASC 275 RISKS AND UNCERTAINTIES
• 15 ASC 280 SEGMENT REPORTING
• 16 ASC 310 RECEIVABLES
• 17 ASC 320 INVESTMENTS—DEBT SECURITIES
• 18 ASC 321 INVESTMENTS—EQUITY SECURITIES
• 19 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES
• 20 ASC 325 INVESTMENTS—OTHER
• 21 ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES
• 22 ASC 330 INVENTORY
• 23 ASC 340 OTHER ASSETS AND DEFERRED COSTS
• 24 ASC 350 INTANGIBLES—GOODWILL AND OTHER
• 25 ASC 360 PROPERTY, PLANT, AND EQUIPMENT
• 26 ASC 405 LIABILITIES
• 27 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
• 28 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
• 29 ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
• 30 ASC 440 COMMITMENTS
• 31 ASC 450 CONTINGENCIES
• 32 ASC 460 GUARANTEES
• 33 ASC 470 DEBT
• 34 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
• 35 ASC 505 EQUITY
• 36 ASC 605 REVENUE RECOGNITION
• 37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
• 38 ASC 610 OTHER INCOME
• 39 ASC 705 COST OF SALES AND SERVICES
• 40 ASC 710 COMPENSATION—GENERAL
• 41 ASC 712 COMPENSATION— NONRETIREMENT POST-EMPLOYMENT BENEFITS
• 42 ASC 715 COMPENSATION—RETIREMENT BENEFITS
• 43 ASC 718 COMPENSATION—STOCK COMPENSATION
• 44 ASC 720 OTHER EXPENSES
• 45 ASC 730 RESEARCH AND DEVELOPMENT
• 46 ASC 740 INCOME TAXES
• 47 ASC 805 BUSINESS COMBINATIONS
• 48 ASC 808 COLLABORATIVE ARRANGEMENTS
• 49 ASC 810 CONSOLIDATIONS
• 50 ASC 815 DERIVATIVES AND HEDGING
• 51 ASC 820 FAIR VALUE MEASUREMENTS
• 52 ASC 825 FINANCIAL INSTRUMENTS
• 53 ASC 830 FOREIGN CURRENCY MATTERS
• 54 ASC 832 GOVERNMENT ASSSISTANCE
• 55 ASC 835 INTEREST
• 56 ASC 842 LEASES
• 57 ASC 845 NONMONETARY TRANSACTIONS
• 58 ASC 848 REFERENCE RATE REFORM
• 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 AND PRESENTATION CHECKLIST FOR COMMERCIAL BUSINESSES
• INDEX
• END USER LICENSE AGREEMENT