WILEY GAAP 2010 INTERPRETATION AND APPLICATION OF GAAP EPSTEIN B.J. NACH J.R BRACH S.M. Bankowa.pl

The most practical, authoritative guide to GAAP

Beginning July 1, 2009, the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) has superseded virtually all promulgated GAAP, replacing what had previously comprised four levels in the GAAP hierarchy with a single set of codified GAAP. The objective was to create a new, clearer indexing system that is much easier to access and use to research solutions to real-world financial reporting problems. Although the Codification does not itself change U.S. generally accepted accounting principles (GAAP), it has comprehensively reorganized the myriad of GAAP rules (FASB statements, AICPA statements of position, EITF consensuses, guidance from Audit and Accounting Guides, FASB staff positions, etc.) into a single, easy-to-use compendium conveniently organized by topic or subject.

Wiley GAAP 2010 contains, as did its predecessor editions, complete coverage of all levels of GAAP, now indexed to the new 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. As it has since its inception in 1985, Wiley GAAP provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations to provide the type of insight into the application of complex financial reporting rules that traditional handbooks and their "plain vanilla" illustrations simply cannot offer.

Wiley GAAP 2010 is your one necessary authoritative guide to GAAP under the new codification system. This invaluable resource makes learning the new ASC system a breeze, with at-your-fingertips information that does the work for you. Practicable and reliable, Wiley GAAP 2010 is the essential tool to navigate these yet uncharted waters.

Table of Contents

Codification Taxonomy.

1 Researching GAAP Matters.

2 Statement of Financial Position.

3 Statements of Income and Comprehensive Income.

4 Statement of Cash Flows.

5 Accounting Policies, Changes, and Restatements.

6 Fair Value.

7 Cash, Receivables, and Prepaid Expenses.

8 Short-Term Investments and Financial Instruments.

9 Inventory.

10 Revenue Recognition - Evolving Principles and Specialized Applications.

11 Long-Lived Assets.

12 Long-Term Investments.

13 Business Combinations and Consolidated Financial Statements.

14 Current Liabilities and Contingencies.

15 Long-Term Liabilities.

16 Leases.

17 Income Taxes.

18 Pensions and Other Postretirement Benefits.

19 Stockholders’ Equity.

Appendix A: Financial Statement Presentation.

20 Earnings Per Share.

Appendix: Comprehensive Example.

21 Interim Reporting.

22 Segment Reporting.

23 Foreign Currency.

Appendix: Accounts to Be Remeasured Using Historical Exchange Rates.

24 Personal Financial Statements.

Appendix: Hypothetical Set of Personal Financial Statements.

25 Specialized Industry GAAP.

Appendix A: Disclosure Checklist.

Appendix B: International vs. US Accounting Standards.

Index.

1392 pages, Paperback

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