Wiley GAAP : financial statement disclosures manual /

"For accountants, determining the correct wording and presentation formats for disclosures is a time consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book is a natural complement to Wiley GAAP and the digital Financial Statemen...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Flood, Joanne M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, New Jersey : Wiley, [2021]
Colección:Wiley regulatory reporting.
Temas:
Disclosure in accounting > Standards > United States > Handbooks, manuals, etc.
Financial statements > Standards > United States > Handbooks, manuals, etc.
Accounting > Standards > United States > Handbooks, manuals, etc.
Divulgation en comptabilité > Normes > États-Unis > Guides, manuels, etc.
Comptabilité > Normes > États-Unis > Guides, manuels, etc.
Financial statements > Standards.
Disclosure in accounting > Standards.
Accounting > Standards.
Disclosure in accounting.
Financial statements.
United States.
Handbooks and manuals.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Cover
  • Title Page
  • Copyright Page
  • Contents
  • Preface
  • About the Author
  • Chapter 1 ASC 105 Generally Accepted Accounting Principles
  • Authoritative Literature
  • What Is GAAP?
  • Accounting Principles and Concepts
  • The Concept of Materiality
  • Descriptions of Materiality
  • Disclosure and Presentation Requirements
  • Chapter 2 ASC 205 Presentation of Financial Statements
  • Authoritative Literature
  • Subtopics
  • Scope and Scope Exceptions
  • Practice Alert
  • Disclosures and Presentation Requirements
  • ASC 205-10, Overall
  • ASC 205-20, Discontinued Operations
  • ASC 205-30, Liquidation Basis of Accounting
  • ASC 205-40, Going Concern
  • Presentation and Disclosure Examples
  • Example 2.1: Reclassification
  • Example 2.2: Income Statement Presentation for Discontinued Operations-Face of the Income Statement
  • Example 2.3: Computing the Gain or Loss on Disposal in the Year in Which the Discontinued Operation Is Classified as Held for Sale
  • Example 2.4: Discontinued Operations-Adjustment of Loss Repeated in a Prior Period as a Discontinued Operation
  • Example 2.5: Discontinued Operations Reporting-in Periods after the Sale, Including Adjustment for Contingency
  • Example 2.6: Discontinued Operations-Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale
  • Example 2.7: Discontinued Operations-Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale
  • Example 2.8: Note-Discontinued Operation-Not a Strategic Shift
  • Example 2.9: Basis of Presentation-Liquidation Basis of Accounting
  • Example 2.10: Statement of Net Assets in Liquidation
  • Example 2.11: Statement of Changes in Net Assets in Liquidation
  • Example 2.12: Note-Liquidation Is Imminent
  • Example 2.13: Liquidation Is Not Imminent.
  • Example 2.14: Going Concern-Substantial Doubt Remains-Contingent on Raising Capital
  • Example 2.15: Going Concern-Substantial Doubt Remains-Contingent on Obtaining Financing
  • Example 2.16: Going Concern-Substantial Doubt-Management's Plans
  • Chapter 3 ASC 210 Balance Sheet
  • Authoritative Literature
  • Subtopics
  • Scope and Scope Exceptions
  • Practice Alert
  • Disclosure and Presentation Requirements
  • ASC 210-10, Overall
  • Form of the Statement of Financial Position
  • ASC 210-20, Offsetting
  • Presentation and Disclosure Examples
  • Example 3.1: Statement of Financial Position-Highly Aggregated
  • Example 3.2: Statement of Financial Position-Highly Detailed
  • Example 3.3: Disclosure by Type of Financial Instrument2
  • Example 3.4: Disclosure by Type of Financial Instrument and Type of Counterparty3
  • Example 3.5: Sophisticated Entity Disclosure by Type of Financial Instrument and Type of Counterparty4
  • Example 3.6: Netting of Certain Balance Sheet Accounts
  • Chapter 4 ASC 215 Statement of Shareholder Equity
  • Authoritative Literature
  • Chapter 5 ASC 220 Income Statement-Reporting Comprehensive Income
  • Authoritative Literature
  • Subtopics
  • Scope
  • Practice Alert
  • Disclosure and Presentation Requirements
  • ASC 220-10, Overall
  • ASC 220-20, Unusual Items or Infrequently Occurring Items
  • ASC 220-30, Business Interruption Insurance
  • Disclosure and Presentation Examples
  • Example 5.1: Basic Order of Income Statement and Comprehensive Income Statement
  • Example 5.2: A Multiple-Step Format for Income from Continuing Operations
  • Example 5.3: A Single-Step Format for Income from Continuing Operations
  • Example 5.4: Combined Statement of Income and Comprehensive Income with "Net of Tax" Presentation
  • Example 5.5: Combined Statement of Income and Comprehensive Income with "Gross of Tax" Presentation.
  • Example 5.6: Two Separate but Consecutive Statements of Income and Comprehensive Income-Net of Tax Presentation
  • Example 5.7: Note X: Income Taxes
  • Example 5.8: Unusual or Infrequently Occurring Item-Fire at Manufacturing Facility
  • Example 5.9: Unusual or Infrequently Occurring Items-Legal Settlement
  • Example 5.10: Business Interruption and Insurance Recovery
  • Example 5.11: Business Interruption and Insurance Recovery
  • Chapter 6 ASC 230, Statement of Cash Flows
  • Authoritative Literature
  • Subtopic
  • Scope and Scope Exceptions
  • Practice Alert
  • Presentation and Disclosure Requirements
  • Objective
  • Cash and Cash Equivalents
  • Restrictions on Cash and Cash Equivalents
  • Gross versus Net Basis
  • Other Issues Related to Classification of Cash Flows
  • Format of the Statement of Cash Flows
  • Presentation and Disclosure Examples
  • Example 6.1: Statement of Cash Flows (without Details of Operating Activities)
  • Example 6.3: Statement of Cash Consolidated Entities
  • Example 6.4: Cash and Cash Equivalents-Accounting Policy
  • Example 6.5: Accounting Policy for Cash and Cash Equivalents, Including Details
  • Example 6.6: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities
  • Example 6.7: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities
  • Example 6.8: Nature of Restrictions on Cash and Cash Equivalents
  • Example 6.9: Nature of Restrictions on Cash and Cash Equivalents with Internal Reference
  • Example 6.10: Disclosure in Tabular Format-Restricted Cash Presented in More Than One Line Item on the Balance Sheet
  • Chapter 7 ASC 235 Notes to Financial Statements
  • Authoritative Literature
  • Subtopic
  • Scope
  • Disclosure Techniques
  • Parenthetical Explanations
  • Notes to Financial Statements
  • Cross-References
  • Valuation Allowances or Contra Accounts.
  • Practice Alert
  • FASB Initiative
  • SEC Initiative
  • Suggestions for Improving Disclosure Effectiveness
  • Disclosure Requirements2
  • Disclosure Examples
  • Accounting Period
  • Accounts Receivable
  • Advertising
  • Cash Equivalents
  • Comprehensive Income
  • Concentrations of Risk
  • Consolidation Policy
  • Contingencies
  • Derivatives
  • Earnings Per Share
  • Use of Estimates
  • Financial Instruments
  • Foreign Currency Transactions
  • Income Taxes
  • Intangible Assets
  • Inventories
  • Property and Equipment and Depreciation Methods
  • Nature of Operations
  • Revenue
  • Recent Accounting Pronouncements
  • Risks and Uncertainties
  • Stock-Based Compensation
  • Chapter 8 ASC 250 Accounting Changes and Error Corrections
  • Authoritative Literature
  • Subtopic
  • Scope
  • Reasons for Accounting Changes
  • Practice Alert
  • Disclosure and Presentation Requirements
  • Change in Accounting Principle
  • Reclassifications
  • Change in Accounting Estimate
  • Change in Accounting Estimate Effected by a Change in Accounting Principle
  • Change in Reporting Entity
  • Error Corrections
  • Interim Reporting Considerations
  • Example Disclosures
  • Example 8.1: Change in Accounting Principle-Note A: Change in Method of Accounting for Inventories
  • Example 8.2: Change in Accounting Principle-Retrospective Application of a Change in Accounting Principle
  • Example 8.3: Change in Accounting Principle-Adoption of a New Accounting Principle-Retrospective Application
  • Example 8.4: Reclassifications-Reclassification of Intellectual Property Income, Gains, and Losses
  • Example 8.5: Reclassifications-Reclassification of Expenses
  • Example 8.6: Change in Accounting Estimate Effected by a Change in Accounting Principle-Change in Amortization Method of Fixed Maturity Securities
  • Example 8.7: Change in Accounting Estimate-Change in Depreciable Life of Equipment.
  • Example 8.8: Correction of Error-Example of a Correction of an Error in Previously Issued Financial Statements
  • Example 8.9: Correction of Error-Correction of Immaterial Error
  • Example 8.10: Correction of Error
  • Chapter 9 ASC 255 Changing Prices
  • Authoritative Literature
  • Subtopic
  • Disclosure and Presentation Requirements
  • Presentation
  • Elective Disclosures
  • Example Presentation and Disclosure
  • Example 9.1: Statement of Income from Operations in a Statement of Annual Information
  • Chapter 10 ASC 260 Earnings Per Share
  • Authoritative Literature
  • Subtopic
  • Scope and Scope Exceptions
  • Introduction
  • Practice Alert
  • Presentation and Disclosure Requirements
  • Comprehensive Example
  • Diluted EPS (DEPS)
  • Note X: Earnings Per Share (Illustrative Disclosure Based on Facts from the Example)
  • Presentation and Disclosure Examples
  • Example 10.1: Earnings (Loss) Per Share Attributable to Common Stockholders
  • Example 10.2: Exclusion of Shares with Antidilutive Effects
  • Example 10.3: Discontinued Operations
  • Example 10.4: Beneficial Conversion
  • Chapter 11 ASC 270 Interim Reporting
  • Authoritative Literature
  • Subtopic
  • Scope and Scope Exceptions
  • Integral Approach
  • Discrete Approach
  • Presentation and Disclosure Requirements
  • Requirements Applicable to All Reporting Entities
  • Revenues
  • Product Costs and Direct Costs
  • Other Costs and Expenses
  • Seasonality
  • Fair Value of Financial Instruments
  • Unusual or Infrequent Items and Disposals of Components
  • Contingencies
  • Accounting Changes
  • Requirements Applicable to Public Reporting Entities
  • Quarterly Reporting to the SEC
  • Presentation and Disclosure Examples
  • Example 11.1: Consolidated Statement of Income and Comprehensive Income
  • Example 11.2: Seasonal Nature of Business
  • Example 11.3: Inventories Measured Using LIFO.

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