interpretation and application of generally accepted accounting principles Flood, Joanne M. creator text xx Hoboken, New Jersey Wiley 2024 monographic und

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xi, 1338 pages: 23 cm "US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2024 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics--including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter."-- Provided by publisher 1. ASC 105 Generally accepted accounting procedures -- 2. ASC 205 Presentation of financial statements -- 3. ASC 210 Balance sheet -- 4. ASC 215 Statement of shareholder equity -- 5. ASC 220 Income statement - reporting comprehensive income -- 6. ASC 230 Statement of cash flows -- 7. ASC 235 Notes to financial statements -- 8. ASC 250 Accounting changes and error corrections -- 9. ASC 255 Changing prices -- 10. ASC 260 Earning per share -- 11. ASC 270 Interim reporting -- 12. ASC 272 Limit4ed liability entities -- 13. ASC 274 Personal financial statements -- 14. ASC 275 Risks and uncertainties -- 15. ASC 280 Segment reporting -- 16. ASC 310 Receivables -- 17. ASC 320 Investments - debt securities -- 18. ASC 321 -Investments - equity securities -- 19. ASC 323 Investments - equity method and joint ventures -- 20. ASC 325 - Investments - other -- 21. ASC 326 Financial instruments - credit losses -- 22. ASC 330 Inventory -- 23. ASC 340 Other assets and deferred costs -- 24. ASC 350 Goodwill and other -- 25. ASC 360 Property, plant, and equipment -- 26. ASC 405 Liabilities -- 27. ASC 410 Asset retirement and environmental obligations -- 28. ASC 420 Exit or disposal cost obligations -- 29. ASC 430 Deferred revenue and contract liabilities -- 30. ASC 440 Commitments -- 31. ASC 450 Contingencies -- 32. ASC 460 Guarantees 33. ASC 470 Debt -- 34. ASC 480 Distinguishing liabilities from equity -- 35. ASC 505 Equity -- 36. ASC 605 Revenue recognition -- 37. ASC 606 Revenue from contracts with customers -- 38. ASC 610 Other income -- 39. ASC 705 Cost of sales and services -- 40. ASC 710 Compensation - general -- 41. ASC 712 Compensation - Nonretirement post-employment benefits -- 42. ASC 715 Compensation - Retirement benefits -- 43. ASC 718 Compensation - Stock compensation -- 44. ASC 720 Other expenses -- 45. ASC 730 Research and development -- 46. ASC 740 Income taxes -- 47. ASC 805 Business combinations -- 48. ASC 808 Collaborative arrangements -- 49. ASC 810 Consolidations -- 50. ASC 815 Derivatives and hedging -- 51. ASC 820 Fair value measurements -- 52. ASC 825 Financial instruments -- 53. ASC 830 Foreign currency matters -- 54. ASC 832 Government assistance -- 55. ASC 835 Interest -- 56. ASC 842 Leases -- 57. ASC 845 Nonmonetary transactions -- 58. ASC 848 Reference rate reform -- 59. ASC 850 Related party disclosures -- 60. ASC 852 Reorganization -- 61. ASC 853 Service concession arrangements -- 62. ASC 855 Subsequent events -- 63. ASC 860 Transfers and servicing -- 64. ASC 900s Specialized industry GAAP Joanne M. Flood. Includes index in English Accounting Standards United States Auditing Standards United States Local finance Accounting Standards United States Finance, Public Accounting Standards United States 657.30218 F6591 2024 9781394199808 251212 20260803094251.0