US GAAP - Wiley GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles + (eBook)

Wiley GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles + (eBook)

Author: Steven M. Bragg

Editor: Wiley, John & Sons

Format: Paperback

Pages: 1324 pages

Edition: October 2011Wiley

GAAP 2012 contains complete coverage of all levels of GAAP, indexed to the 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. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.
Offers insight into the application of complex financial reporting rules
Contains detailed index for easy reference use
Includes a comprehensive cross-reference of accounting topics to the FASB codification system
Other titles by Bragg: Wiley Practitioner's Guide to GAAS 2012
With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy. And see inside the book for full details on how to download the entire book as a free ePDF, for quick searching and checking on your computer wherever you are!

CONTENTS:
Preface vii
About the Author ix
About the Online Resources xi
Codification Taxonomy xiii
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
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
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 Research and Development
18 Nonmonetary Transactions
19 Income Taxes
20 Pensions and Other Postretirement Benefits
21 Stockholders' Equity

Appendix A: Financial Statement Presentation
22 Earnings Per Share
Appendix: Comprehensive Example
23 Interim Reporting
24 Segment Reporting
25 Foreign Currency
Appendix: Accounts to Be Remeasured Using Historical Exchange Rates
26 Personal Financial Statements
Appendix: Hypothetical Set of Personal Financial Statements
27 Specialized Industry GAAP
Banking and Thrift
Broadcasting
Cable Television
Casinos
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
Appendix A: Disclosure Checklist for Commercial Businesses
Index