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

Index

A

Abandonment

ABO. see Accumulated benefit obligation

Above-market rentals

ACB (amortized cost basis)

Accelerated Cost Recovery System (ACRS)

Accelerated reporting requirements

Accelerated share repurchase programs

Account form (statement of financial position)

Accounting changes

and accounting policies

change in accounting estimate

change in accounting estimate affected by a change in accounting principle

change in accounting principle

disclosure of prospective GAAP changes

fiscal year-end

impracticability exception

in interim period

preferability

reclassifications

retrospective application

change in reporting entity

defined

definitions associated with

error corrections

misstatements

restatements

income tax effects of

interim reporting

long-term construction contracts

in method vs. in principle

on statements of income and comprehensive income

types of

Accounting estimate, change in

affected by change in accounting principle

error correction vs.

interim reporting of

Accounting income, pretax

Accounting policies

Accounting principle(s)

change in

change in accounting estimate affected by

disclosure of prospective GAAP changes

fiscal year-end

impracticability exception

in interim period

interim reporting of

preferability

reclassifications

retrospective application

defined

Accounting Principles Board

Accounting Series Releases (ASR)

Accounting Standards Codification (ASC)

amendments to

backward tracing to literature

classification system ...