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1690632 Epstein, Barry J.; Nach, Ralph; Bragg, Steven M.:
Wiley GAAP 2007
 Interpretation and Application of Generally Accepted Accounting Principles
 Preis:   € 79,90

Einband: Pb
Auflage: 4. Auflage
Verlag: John Wiley & Sons
Erscheinungsdatum: 10/2006
Seiten: 1288 S.

ISBN-10: 0-471-79820-7   
ISBN-13: 978-0-471-79820-0

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Beschreibung
The most practical, authoritative guide to GAAP
Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect. Wiley GAAP 2007 delivers 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, such as:
* A streamlined format that helps readers find what they need to know quickly
* Comprehensive coverage of FAS 154, which fundamentally alters the reporting of accounting changes
* Full coverage of the forthcoming (mid 2006) requirements on accounting for the effects of uncertain tax positions
* New standard on hybrid financial instruments (FAS 155)
* New standard on accounting for financial instrumentservicing rights (FAS 156)
* Complete coverage of the proposed standard on financial reporting of defined benefit pension and other postretirement benefit plan assets and liabilities
* Full coverage of all FASB staff positions issued
Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP 2007 is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including:
* FASB Interpretations
* FASB Technical Bulletins
* FASB Statements of Financial Accounting Concepts
* FASB Statements of Financial Accounting Standards (SFASs)
* Consensus Opinions of the Emerging Issues Task Force of the FASB
* AICPA Statements of Position
* Accounting Research Bulletins
* Accounting Principles Board Opinions
* AICPA Audit and Accounting Guides
As clients demand accounting procedures they can trust, accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP 2007 provides the indispensable tools for the accounting professional.
Inhalt
Authoritative Accounting Pronouncements.
1 Researching GAAP Matters.
2 Balance Sheet.
3 Statements of Income and Comprehensive Income.
4 Statement of Cash Flows.
5 Accounting Policies, Changes, and Restatements.
6 Cash, Receivables, and Prepaid Expenses.
7 Short-Term Investments and Financial Instruments.
8 Inventory.
9 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.
10 Long-Lived Assets.
11 Investments.
12 Business Combinations and Consolidated Financial Statements.
13 Current Liabilities and Contingencies.
14 Long-Term Liabilities.
15 Leases.
16 Income Taxes.
17 Pensions and Other Postretirement Benefits.
18 Stockholders' Equity.
Appendix A: Financial Statement Presentation.
19 Earnings Per Share.
Appendix: Comprehensive Example.
20 Interim Reporting.
21 Segment Reporting.
22 Foreign Currency.
Appendix: Accounts to Be Remeasured Using Historical Exchange Rates.
23 Personal Financial Statements.
Appendix: Hypothetical Set of Personal Financial Statements.
24 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.
Appendix A: Disclosure Checklist.
Appendix B: International vs. US Accounting Standards.
Index.
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