Wiley GAAP 2012 : interpretation and application of generally accepted accounting principles / Steven M. Bragg.
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TextPublication details: Hoboken, N.J. : Wiley, c2011Description: xvii, 1322 p. : ill. ; 24 cmISBN: 9780470923962 (pbk.); 0470923962 (pbk.)Other title: GAAP 2012Subject(s): Accounting -- Standards -- United StatesDDC classification: 657.30218 LOC classification: HF5616.U5 | B73 2011| Item type | Current library | Collection | Call number | Copy number | Status | Date due | Barcode |
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| HF5549 .W47 2012 c.1 Human resource development / | HF5616.E8 L39 2011 c.1 Law, corporate governance, and accounting : | HF5616.I74 I85 2011 c.1 Islamic accounting / | HF5616.U5 B73 2011 c.1 Wiley GAAP 2012 : | HF5616.U5 B73 2011 c.2 Wiley GAAP 2012 : | HF5616.U5 B73 2011 c.3 Wiley GAAP 2012 : | HF5616.U5 C55 2009 c.1 Called to account : |
Includes index.
Codification taxonomy -- 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.
Contains complete coverage of all levels of GAAP, now indexed to the new ASC.
Minimum system requirements for CD-ROM: IBM-compatible PC with a Pentium 133MHz processor ; 32-64 MB of RAM ; CD-ROM drive ; Windows 2000, XP or Vista ; 25 MB disk space; Adobe Acrobat Reader 7 or higher or Adobe Digital Editions. . Document in PDF format.
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