Wiley practitioner's guide to GAAP 2021 interpretation and application of generally accepted accounting principles
"US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates. Each chapter...
Otros Autores: | |
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Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Hoboken, New Jersey :
Wiley
[2021]
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Edición: | 2nd |
Colección: | Wiley Regulatory Reporting
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Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009811312506719 |
Tabla de Contenidos:
- Generally Accepted Accounting Principles
- Presentation of Financial Statements
- Balance Sheet
- Statement of Shareholder Equity
- Income Statement—Reporting Comprehensive Income
- Income Statement—Reporting Comprehensive Income
- Statement of Cash Flows
- Notes to Financial Statements
- Accounting Changes and Error Corrections
- Changing Prices
- Earnings per Share
- Interim Reporting
- Limited Liability Entities
- Personal Financial Statements
- Risks and Uncertainties
- Segment Reporting
- Receivables
- Investments—Debt Securities
- Investments—Equity Securities
- Investments—Equity Method and Joint Ventures
- Investments—Other
- Financial Instruments—Credit Losses
- Inventory
- Other Assets and Deferred Costs
- Intangibles—Goodwill and Other
- Property, Plant, and Equipment
- Liabilities
- Asset Retirement and Environmental Obligations
- Exit or Disposal Cost Obligations
- Deferred Revenue and Contract Liabilities
- Commitments
- Contingencies
- Guarantees
- Debt
- Distinguishing Liabilities from Equity
- Equity
- Revenue Recognition
- Revenue from Contracts with Customers
- Other Income
- Cost of Sales and Services
- Compensation—General
- Compensation—Nonretirement Post-Employment Benefits
- Compensation—Retirement Benefits
- Compensation—Stock Compensation
- Other Expenses
- Research and Development
- Income Taxes
- Business Combinations
- Collaborative Arrangements
- Consolidations
- Derivatives and Hedging
- Fair Value Measurements
- Financial Instruments
- Foreign Currency Matters
- Interest
- Leases
- Leases
- Nonmonetary Transactions
- Reference Rate Reform
- Related-Party Disclosures
- Reorganizations
- Service Concession Arrangements