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Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015

Book Description

The quick, complete, cross-referenced GAAP guide, with illustrations, explanations, and examples

Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text.

GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will:

  • Refer to GAAP standards and ASEC statements quickly and easily

  • Understand relevant terminology, concepts, and rules

  • Study detailed examples to gain a solid working knowledge of the standards

  • Gain confidence by practicing GAAP applications before using it in the field

  • This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to needed information through the point-and-click index and Table of Contents. Busy professionals need to get up to speed quickly without sacrificing a solid understanding, and Wiley GAAP 2015 is the essential user-friendly reference.

    Table of Contents

    1. Title Page
    2. Copyright
    3. PREFACE
    4. ABOUT THE AUTHOR
    5. CODIFICATION TAXONOMY
    6. Chapter 1: ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
      1. PERSPECTIVES AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    7. Chapter 2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    8. Chapter 3: ASC 210 BALANCE SHEET
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    9. Chapter 4: ASC 215 STATEMENT OF SHAREHOLDER EQUITY
      1. PERSPECTIVE AND ISSUES
    10. Chapter 5: ASC 220 COMPREHENSIVE INCOME
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    11. Chapter 6: ASC 225 INCOME STATEMENT
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    12. Chapter 7: ASC 230 STATEMENT OF CASH FLOWS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    13. Chapter 8: ASC 235 NOTES TO FINANCIAL STATEMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    14. Chapter 9: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    15. Chapter 10: ASC 255 CHANGING PRICES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    16. Chapter 11: ASC 260 EARNINGS PER SHARE
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
      4. COMPREHENSIVE EXAMPLE
    17. Chapter 12: ASC 270 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
    18. Chapter 13: ASC 272 LIMITED LIABILITY ENTITIES
      1. APERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    19. Chapter 14: ASC 274 PERSONAL FINANCIAL STATEMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
      4. EXAMPLE: HYPOTHETICAL SET OF PERSONAL FINANCIAL STATEMENTS
    20. Chapter 15: ASC 275 RISKS AND UNCERTAINTIES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    21. Chapter 16: ASC 280 SEGMENT REPORTING
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    22. Chapter 17: ASC 305 CASH AND CASH EQUIVALENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    23. Chapter 18: ASC 310 RECEIVABLES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    24. Chapter 19: ASC 320 INVESTMENTS—DEBT AND EQUITY SECURITIES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    25. Chapter 20: ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    26. Chapter 21: ASC 325 INVESTMENTS—OTHER
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    27. Chapter 22: ASC 330 INVENTORY
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    28. Chapter 23: ASC 340 OTHER ASSETS AND DEFERRED COSTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITION OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    29. Chapter 24: ASC 350 INTANGIBLES—GOODWILL AND OTHER
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    30. Chapter 25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    31. Chapter 26: ASC 405 LIABILITIES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    32. Chapter 27: ASC 410 Asset retirement and Environmental Obligations
      1. Perspective and Issues
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    33. Chapter 28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    34. Chapter 29: ASC 430 DEFERRED REVENUE
    35. Chapter 30: ASC 440 COMMITMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    36. Chapter 31: ASC 450 CONTINGENCIES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    37. Chapter 32: ASC 460 GUARANTEES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    38. Chapter 33: ASC 470 DEBT
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    39. Chapter 34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    40. Chapter 35: ASC 505 EQUITY
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
      4. FINANCIAL STATEMENT PRESENTATION
    41. Chapter 36: ASC 605 REVENUE RECOGNITION
      1. <b xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0">LONG-TERM CONSTRUCTION CONTRACTS (ASC 605-35)</b> PERSPECTIVE AND ISSUES PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
      4. SERVICE REVENUES (ASC 605-20 AND ASC 605-45) PERSPECTIVE AND ISSUES
      5. DEFINITIONS OF TERMS
      6. CONCEPTS, RULES, AND EXAMPLES
      7. SALES WHEN COLLECTION IS UNCERTAIN<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      8. DEFINITIONS OF TERMS
      9. CONCEPTS, RULES, AND EXAMPLES
      10. <b xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0">REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS (ASC 605-15)</b> PERSPECTIVE AND ISSUES PERSPECTIVE AND ISSUES
      11. DEFINITIONS OF TERMS
      12. CONCEPTS, RULES, AND EXAMPLES
      13. PERSPECTIVE AND ISSUES
    42. Chapter 37: ASC 705 COST OF SALES AND SERVICES
    43. Chapter 38: ASC 710 Compensation—General
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    44. Chapter 39: ASC 712 COMPENSATON—NONRETIREMENT POST-EMPLOYMENT BENEFITS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    45. Chapter 40: ASC 715 COMPENSATION—RETIREMENT BENEFITS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    46. Chapter 41: ASC 718 COMPENSATION—STOCK COMPENSATION
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    47. Chapter 42: ASC 720 OTHER EXPENSES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    48. Chapter 43: ASC 730 RESEARCH AND DEVELOPMENT
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    49. Chapter 44: ASC 740 INCOME TAXES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    50. Chapter 45: ASC 805 BUSINESS COMBINATIONS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    51. Chapter 46: ASC 808 COLLABORATIVE ARRANGEMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    52. Chapter 47: ASC 810 CONSOLIDATIONS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    53. Chapter 48: ASC 815 DERIVATIVES AND HEDGING
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    54. Chapter 49: ASC 820 FAIR VALUE MEASUREMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    55. Chapter 50: ASC 825 FINANCIAL INSTRUMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    56. Chapter 51: ASC 830 FOREIGN CURRENCY MATTERS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
      4. ACCOUNTS TO BE REMEASURED USING HISTORICAL EXCHANGE RATES
    57. Chapter 52: ASC 835 INTEREST
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    58. Chapter 53: ASC 840 LEASES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    59. Chapter 54: ASC 845 NONMONETARY TRANSACTIONS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    60. Chapter 55: ASC 850 RELATED-PARTY DISCLOSURES
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    61. Chapter 56: ASC 852 REORGANIZATIONS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    62. Chapter 57: ASC 853 SERVICE CONCESSION ARRANGEMENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    63. Chapter 58: ASC 855 SUBSEQUENT EVENTS
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    64. Chapter 59: ASC 860 TRANSFERS AND SERVICING
      1. PERSPECTIVE AND ISSUES
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
    65. Chapter 60: ASC 900s SPECIALIZED INDUSTRY GAAP
      1. CONTRACTORS—FEDERAL GOVERNMENT (ASC 912)
      2. DEFINITIONS OF TERMS
      3. CONCEPTS, RULES, AND EXAMPLES
      4. PERSPECTIVE AND ISSUES
      5. DEFINITIONS OF TERMS
      6. CONCEPTS, RULES, AND EXAMPLES
      7. ENTERTAINTMENT—BROADCASTERS (ASC 920)
      8. DEFINITIONS OF TERMS
      9. CONCEPTS, RULES, AND EXAMPLES
      10. ENTERTAINMENT—CABLE TELEVISION (ASC 922)
      11. DEFINITIONS OF TERMS
      12. CONCEPTS, RULES, AND EXAMPLES
      13. ENTERTAINMENT—CASINOS (ASC 924)
      14. DEFINITIONS OF TERMS
      15. CONCEPTS, RULES, AND EXAMPLES
      16. ENTERTAINMENT—FILM (ASC 926)
      17. DEFINITIONS OF TERMS
      18. CONCEPTS, RULES, AND EXAMPLES
      19. ENTERTAINMENT—MUSIC (ASC 928)
      20. DEFINITIONS OF TERMS
      21. CONCEPTS, RULES, AND EXAMPLES
      22. EXTRACTIVE ACTIVITIES—OIL AND GAS (ASC 932)
      23. CONCEPTS, RULES, AND EXAMPLES
      24. FINANCIAL SERVICES—DEPOSITORY AND LENDING (ASC 942)
      25. DEFINITIONS OF TERMS
      26. CONCEPTS, RULES, AND EXAMPLES
      27. FINANCIAL SERVICES—INSURANCE (ASC 944)
      28. CONCEPTS, RULES, AND EXAMPLES
      29. FINANCIAL SERVICES—INVESTMENT COMPANIES (ASC 946)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      30. DEFINITIONS OF TERMS
      31. CONCEPTS, RULES, AND EXAMPLES
      32. FINANCIAL SERVICES—MORTGAGE BANKING (ASC 948)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      33. DEFINITIONS OF TERMS
      34. CONCEPTS, RULES, AND EXAMPLES
      35. FINANCIAL SERVICES—TITLE PLANT (ASC 950)
      36. DEFINITIONS OF TERMS
      37. CONCEPTS, RULES, AND EXAMPLES
      38. FRANCHISORS (ASC 952)
      39. DEFINITIONS OF TERMS
      40. CONCEPTS AND RULES
      41. NOT-FOR-PROFIT ENTITIES (ASC 958)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      42. DEFINITIONS OF TERMS
      43. CONCEPTS, RULES, AND EXAMPLES
      44. PLAN ACCOUNTING (ASC 960, ASC 962, ASC 965)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      45. DEFINITIONS OF TERMS
      46. CONCEPTS, RULES, AND EXAMPLES
      47. REAL ESTATE—GENERAL (ASC 970)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      48. DEFINITIONS OF TERMS
      49. CONCEPTS, RULES, AND EXAMPLES
      50. REAL ESTATE—RETAIL LAND (ASC 976)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      51. DEFINITIONS OF TERMS
      52. CONCEPTS, RULES, AND EXAMPLES
      53. PERSPECTIVE AND ISSUES
      54. DEFINITIONS OF TERMS
      55. CONCEPTS, RULES, AND EXAMPLES
      56. REGULATED OPERATIONS (ASC 980)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      57. CONCEPTS, RULES, AND EXAMPLES
      58. SOFTWARE (ASC 985)<br xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" xmlns:ibooks="http://vocabulary.itunes.apple.com/rdf/ibooks/vocabulary-extensions-1.0"></br>PERSPECTIVE AND ISSUESPERSPECTIVE AND ISSUES
      59. DEFINITIONS OF TERMS
      60. CONCEPTS, RULES, AND EXAMPLES
    66. Appendix: Disclosure Checklist for Commercial Businesses
    67. INDEX
    68. End User License Agreement