Wiley GAAP 2008 : interpretation and application of generally accepted accounting principles /

This is a thorough study and analysis of all generally accepted accounting principles (GAAP) for 2008, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Epstein, Barry Jay, 1946-
Otros Autores: Nach, Ralph, Bragg, Steven M.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : Wiley, ©2007.
Temas:
Accounting > Standards > United States.
Accounting > Standards.
Comptabilité > Normes > États-Unis.
Comptabilité > Normes.
United States.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 1. Researching GAAP matters
  • 2. Balance sheet
  • 3. Statements of income and comprehensive income
  • 4. Statement of cash flows
  • 5. Accounting policies, changes, and restatements
  • 6. Fair value
  • 7. Cash, receivables, and prepaid expenses
  • 8. Short-term investments and financial instruments
  • 9. Inventory
  • 10. Revenue recognition : evolving principles and specialized applications
  • 11. Long-lived assets
  • 12. Long-term investments
  • 13. Business combinations and consolidated financial statements
  • 14. Current liabilities and contingencies
  • 15. Long-term liabilities
  • 16. Leases
  • 17. Income taxes
  • 18. Pensions and other postretirement benefits
  • 19. Stockholders' equity
  • 20. Earnings per share
  • 21. Interim reporting
  • 22. Segment reporting
  • 23. Foreign currency
  • 24. Personal financial statements
  • 25. Specialized industry GAAP
  • Appendix A. Disclosure checklist
  • Appendix B. International vs. US accounting standards.

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