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240503 ||| eng |
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|a 9781119736189
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|a 1119736188
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|a 9781119736196
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|a 1119736196
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4 |
|a HF5626
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| 100 |
1 |
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|a Flood, Joanne M.
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| 245 |
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|a Wiley GAAP 2021
|b interpretation and application of generally accepted accounting principles
|c Joanne Flood
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| 246 |
3 |
1 |
|a GAAP 2021
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| 250 |
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|a 2nd
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| 260 |
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|a Hoboken
|b John Wiley & Sons, Inc.
|c 2021
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| 300 |
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|a 1 online resource
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| 653 |
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|a Accounting / Standards / http://id.loc.gov/authorities/subjects/sh85000422
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| 653 |
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|a Comptabilité / Normes
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| 653 |
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|a Accounting / Standards / fast / (OCoLC)fst00795458
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OREILLY
|a O'Reilly
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| 490 |
0 |
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|a Wiley Regulatory Reporting
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| 500 |
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|a Codification Taxonomy -- Generally Accepted Accounting Principles -- Presentation of Financial Statements -- Balance Sheet -- Statement of Shareholder Equity -- Income Statement-Reporting Comprehensive Income -- Statement of Cash Flows -- Notes to Financial Statements --a Accounting Changes and Error Corrections -- Changing Prices -- Earnings Per Share -- Interim Reporting -- Limited Liability Entities -- Personal Financial Statements -- Risks and Uncertainties -- Segment Reporting -- Receivables -- Investments-Debt and Equity Securities -- Investments-Debt Securities -- Investments-Equity Securities -- Investments-Equity Method and Joint Ventures -- Investments-Other -- Financial Instruments-Credit Losses -- Inventory -- Other Assets and Deferred Costs -- Intangibles-Goodwill and Other -- Property, Plant, and Equipment -- Liabilities -- Asset Retirement and Environmental Obligations -- Exit or Disposal Cost Obligations -- Deferred Revenue -- Commitments -- Contingencies -- Guarantees -- Debt -- Distinguishing Liabilities from Equity -- Equity -- Revenue Recognition -- Revenue from Contracts with Customers -- Other Income -- Cost of Sales and Services -- Compensation-General -- Compensation-Nonretirement Post-Employment Benefits -- Compensation-Retirement Benefits -- Compensation- Stock Compensation -- Other Expenses -- Research and Development -- Income Taxes -- Business Combinations -- Collaborative Arrangements -- Consolidations -- Derivatives and Hedging -- Fair Value Measurements -- Financial Instruments -- Foreign Currency Matters -- Interest -- Leases -- Leases -- Nonmonetary Transactions -- Related-Party Disclosures -- Reorganizations -- Service Concession Arrangements -- Subsequent Events -- Transfers and Servicing -- Specialized Industry GAAP -- Appendix A: Definitions of Terms -- Appendix B: Disclosure and Presentation Checklist for Commercial Businesses
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| 015 |
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|a GBC110760
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| 776 |
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|z 9781119736196
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|z 9781119595830
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|u https://learning.oreilly.com/library/view/~/9781119736172/?ar
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 657.30218
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| 520 |
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|a The most comprehensive guide to US GAAP--thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics - including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines--providing the insight and guidance accounting professionals need
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