简介
This book and CD-ROM provide Wiley GAAP 2007 and deliver the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP 2007 offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus, as well as EITF Appendix D discussion matters. Wiley GAAP 2007 contains a host of completely updated features.
目录
Authoritative Accounting Pronouncements
Researching GAAP Matters
Balance Sheet
Statements of Income and Comprehensive Income
Statement of Cash Flows
Accounting Policies, Changes, and Restatements
Cash, Receivables, and Prepaid Expenses
Short-Term Investments and Financial Instruments
Inventory
Revenue Recognition-Evolving Principles and Specialized Applications
Revenue Recognition-General Principles
Long-Term Construction Contracts
Service Revenues
Sales When Collection Is Uncertain
Revenue Recognition When Right of Return Exists
Profit Recognition on Real Estate Sales
Real Estate Operations
Franchising: Accounting by Franchisors
Other Special Accounting and Reporting Issues
Long-Lived Assets
Investments
Business Combinations and Consolidated Financial Statements
Current Liabilities and Contingencies
Long-Term Liabilities
Leases
Income Taxes
Pensions and Other Postretirement Benefits
Stockholders' Equity
Financial Statement Presentation
Earnings Per Share
Comprehensive Example
Interim Reporting
Segment Reporting
Foreign Currency
Accounts to Be Remeasured Using Historical Exchange Rates
Personal Financial Statements
Hypothetical Set of Personal Financial Statements
Specialized Industry GAAP
Banking and Thrift
Broadcasting
Cable Television
Computer Software Developers
Employee Benefit Plans, Including Pension Funds
Finance Companies
Government Contractors
Insurance
Investment Companies
Mortgage Banking
Motion Pictures
Not-for-Profit Organizations
Oil and Gas Producers
Recording and Music
Regulated Operations
Title Plant
Disclosure Checklist
International vs. US Accounting Standards
Index
Researching GAAP Matters
Balance Sheet
Statements of Income and Comprehensive Income
Statement of Cash Flows
Accounting Policies, Changes, and Restatements
Cash, Receivables, and Prepaid Expenses
Short-Term Investments and Financial Instruments
Inventory
Revenue Recognition-Evolving Principles and Specialized Applications
Revenue Recognition-General Principles
Long-Term Construction Contracts
Service Revenues
Sales When Collection Is Uncertain
Revenue Recognition When Right of Return Exists
Profit Recognition on Real Estate Sales
Real Estate Operations
Franchising: Accounting by Franchisors
Other Special Accounting and Reporting Issues
Long-Lived Assets
Investments
Business Combinations and Consolidated Financial Statements
Current Liabilities and Contingencies
Long-Term Liabilities
Leases
Income Taxes
Pensions and Other Postretirement Benefits
Stockholders' Equity
Financial Statement Presentation
Earnings Per Share
Comprehensive Example
Interim Reporting
Segment Reporting
Foreign Currency
Accounts to Be Remeasured Using Historical Exchange Rates
Personal Financial Statements
Hypothetical Set of Personal Financial Statements
Specialized Industry GAAP
Banking and Thrift
Broadcasting
Cable Television
Computer Software Developers
Employee Benefit Plans, Including Pension Funds
Finance Companies
Government Contractors
Insurance
Investment Companies
Mortgage Banking
Motion Pictures
Not-for-Profit Organizations
Oil and Gas Producers
Recording and Music
Regulated Operations
Title Plant
Disclosure Checklist
International vs. US Accounting Standards
Index
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