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Wiley GAAP 2019 : interpretation and application of generally accepted accounting principles /
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2019 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB)-including the latest updates-this book provides clear explana...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2019]
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Intro; WILEY GAAP 2019; CONTENTS; PREFACE; ABOUT THE AUTHOR; CODIFICATION TAXONOMY; 1 ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; Perspectives and Issues; What Is GAAP?; Recognition Principles; Disclosure Principles; Definitions of Terms; Concepts, Rules, and Examples; History of GAAP; Other and Nonauthoritative Sources; GAAP Codification; SEC Guidance in the Codification; The Standards-Setting Process; Accounting Standards Updates; Maintenance Updates; American Institute of Certified Public Accountants; Researching GAAP Problems; Codification Structure; Research Procedures
- Step 1: Identify the ProblemStep 2: Analyze the Problem; Step 3: Refine the Problem Statement; Step 4: Identify Plausible Alternatives; Step 5: Develop a Research Strategy; Step 6: Search Authoritative Literature (Described in Additional Detail Below); Step 7: Evaluation of the Information Obtained; Search Authoritative Literature (Step 6)-Further Explanation; Researching Wiley GAAP; Researching Nonpromulgated GAAP; Internet-Based Research Sources; The Concept of Materiality; Technical Alert; Descriptions of Materiality; Quantitative Factors; Qualitative Factors; Degree of Precision
- The Conceptual FrameworkComponents of the Conceptual Framework; CON 8-Chapter 1: The Objective of General Purpose Financial Reporting; CON 8-Chapter 3: Qualitative Characteristics of Useful Financial Information; Fundamental Qualitative Characteristics; Enhancing Qualities; Trade-offs; Cost Constraint; CON 5: Recognition and Measurement in Financial Statements of Business Enterprises; CON 6: Elements of Financial Statements; Definitions of Terms; Elements of Not-for-Profit Financial Statements; CON 7: Using Cash Flow Information and Present Value in Accounting Measurements
- How CON 7 Measures Differ from Previously Utilized Present Value TechniquesMeasuring Liabilities; Interest Method of Allocation; Accounting for Changes in Expected Cash Flows; Application of Present Value Tables and Formulas; Example of a Present Value Calculation; Example of an Annuity Present Value Calculation; Example of the Relevance of Present Values; Practical Matters; 2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS; Perspective and Issues; Subtopics; Scope and Scope Exceptions; ASC 205-10; ASC 205-20; ASC 205-30; ASC 205-40; Definitions of Terms; Concepts, Rules, and Examples
- ASC 205-10, OverallComparative Statements; Changes Affecting Comparability; ASC 205-20, Discontinued Operations; Determining When a Disposal Should Be Presented as a Discontinued Operation; The Concept of a Strategic Shift; Classification as Held for Sale; Example-Determination of Whether to Report Discontinued Operations; Presentation-Balance Sheet; Presentation-Income Statement; Example of Income Statement Presentation for Discontinued Operations; Adjustments to Amounts Previously Reported; ASC 205-30, Liquidation Basis of Accounting; Measurement; Financial Statements