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Common U.S. GAAP Issues Facing Accountants /
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosur...
| Autor principal: | |
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| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Wiley,
2020.
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| Edición: | 2nd. |
| Colección: | AICPA
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
| Sumario: | Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment - including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements. |
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| Notas: | Chapter 1 1-1 The Financial Reporting Environment 1-1 Practice questions 1-13 Chapter 2 2-1 Summary of Recent Accounting Standards Updates 2-1 Part 1: Guidance effective in 2018 2-2 Part 2: Guidance effective in 2019 and beyond 2-39 Chapter 3 3-1 Accounting Guidance on the Horizon 3-1 Practice question 3-17 Chapter 4 4-1 Recognizing Revenue Under the New Standard: Core Principles and Resources 4-1 Practice questions 4-16 Chapter 5 5-1 The New Leasing Model 5-1 Chapter 6 6-1 Fair Value Accounting 6-1 Chapter 7 7-1 Inventory 7-1 Practice question 7-10 Chapter 8 8-1 Property, Plant, and Equipment -- Including Capitalized Interest and Nonmonetary Transactions 8-1 Practice question 8-12 Chapter 9 9-1 Accounting for Debt 9-1 Chapter 10 10-1 Accounting for Income Taxes 10-1 Measuring deferred tax assets and liabilities 10-6 Intraperiod tax allocation 10-10 Disclosure requirements 10-13 Chapter 11 11-1 Financial Statement Presentation and Notes Disclosures 11-1 Chapter 12 12-1 The Financial Statements 12-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 2 Chapter 3 Solutions 5 Chapter 4 Solutions 6 Chapter 5 Solutions 8 Chapter 6 Solutions 10 Chapter 7 Solutions 12 Chapter 8 Solutions 14 Chapter 9 Solutions 15 Chapter 10 Solutions 16 Chapter 11 Solutions 18 Chapter 12 Solutions 19. |
| Descripción Física: | 1 online resource (288 pages). |
| ISBN: | 9781119743378 1119743370 9781119743415 1119743419 1119743400 9781119743408 9781119743439 1119743435 |
| Acceso: | Legal Deposit; |