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Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles

Book Description

The most practical, authoritative guide to GAAP

Wiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.

  • Offers insight into the application of complex financial reporting rules

  • Contains detailed index for easy reference use

  • Includes a comprehensive cross-reference of accounting topics to the FASB codification system

With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.

Table of Contents

  1. Cover
  2. Contents
  3. Title
  4. Copyright
  5. Preface
  6. About the Author
  7. Codification Taxonomy
  8. Chapter 1: Researching GAAP Matters
    1. Development of GAAP
    2. Researching GAAP Problems
    3. Con 8: Conceptual Framework for Financial Reporting
  9. Chapter 2: Statement of Financial Position
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  10. Chapter 3: Statements of Income and Comprehensive Income
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  11. Chapter 4: Statement of Cash Flows
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  12. Chapter 5: Accounting Policies, Changes, and Restatements
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  13. Chapter 6: Fair Value
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  14. Chapter 7: Cash, Receivables, and Prepaid Expenses
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  15. Chapter 8: Transfers and Servicing of Financial Assets
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  16. Chapter 9: Investments—Debt and Equity
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  17. Chapter 10: Derivatives and Hedging
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  18. Chapter 11: Inventory
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  19. Chapter 12: Revenue Recognition—Evolving Principles and Specialized Applications
    1. Revenue Recognition—General Principles
    2. Long-Term Construction Contracts
    3. Service Revenues
    4. Sales When Collection is Uncertain
    5. Revenue Recognition When Right of Return Exists
    6. Profit Recognition On Real Estate Sales
    7. Real Estate Operations
    8. Franchising: Accounting By Franchisors
    9. Other Special Accounting and Reporting Issues
  20. Chapter 13: Intangibles—Goodwill and Other
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  21. Chapter 14: Property, Plant, and Equipment
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  22. Chapter 15: Investments—Equity Method and Joint Ventures
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  23. Chapter 16: Investments—Other
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  24. Chapter 17: Business Combinations and Consolidated Financial Statement
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  25. Chapter 18: Collaborative Arrangements
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  26. Chapter 19: Current Liabilities and Contingencies
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  27. Chapter 20: Long-Term Liabilities
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  28. Chapter 21: Leases
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  29. Chapter 22: Research and Development
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  30. Chapter 23: Nonmonetary Transactions
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  31. Chapter 24: Income Taxes
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  32. Chapter 25: Compensation—Retirement Benefits
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  33. Chapter 26: Compensation—Stock Compensation
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  34. Chapter 27: Stockholders’ Equity
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
    4. Financial Statement Presentation
  35. Chapter 28: Earnings Per Share
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
    4. Comprehensive Example
  36. Chapter 29: Interim Reporting
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
    4. Part I—Requirements Applicable To All Reporting Entities
    5. Part II—Requirements Applicable To Public Reporting Entites
  37. Chapter 30: Segment Reporting
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
  38. Chapter 31: Foreign Currency
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
    4. Accounts To Be Remeasured Using Historical Exchange Rates
  39. Chapter 32: Personal Financial Statements
    1. Perspective and Issues
    2. Definitions of Terms
    3. Concepts, Rules, and Examples
    4. Hypothetical Set of Personal Financial Statements
  40. Chapter 33: Specialized Industry GAAP
    1. Contractors—Federal Government
    2. Entertaintment—Broadcasters
    3. Entertainment—Cable Television
    4. Entertainment—Casinos
    5. Entertainment—Film
    6. Entertainment—Music
    7. Extractive Activities—Oil and Gas
    8. Financial Services—Depository and Lending
    9. Financial Services—Insurance
    10. Financial Services—Investment Companies
    11. Financial Services—Mortgage Banking
    12. Financial Services—Title Plant
    13. Not-For-Profit Organizations
    14. Plan Accounting
    15. Regulated Operations
    16. Software
  41. Appendix A: Disclosure Checklist for Commercial Businesses
  42. Index