TY  - BOOK
AU  - Bragg,Steven M.
TI  - Wiley GAAP 2012: interpretation and application of generally accepted accounting principles 
SN  - 9780470923962 (pbk.)
AV  - HF5616.U5 B73 2011
U1  - 657.30218 
PY  - 2011///
CY  - Hoboken, N.J.
PB  - Wiley
KW  - Accounting
KW  - Standards
KW  - United States
N1  - 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
N2  - Contains complete coverage of all levels of GAAP, now indexed to the new ASC
ER  -