Wiley GAAP Interpretation and Application of Generally Accepted Accounting Principles 2011 9th Edition by Steven M Bragg ISBN 0470554398 9780470554395

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Product details:

ISBN 10: 0470554398

ISBN 13: 9780470554395 

Author: Steven M. Bragg

The most practical, authoritative guide to GAAP

Wiley GAAP 2011 contains complete coverage of all levels of GAAP, now indexed to the new ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues.

• Provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations
• Offers insight into the application of complex financial reporting rules
• Contains detailed index for easy reference use
• Includes a comprehensive cross-reference of accounting topics to the new FASB codification system
• Offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations
• Other titles by Epstein and Nach: Wiley GAAP Codification Enhanced
• Other titles by Bragg: Wiley Practitioner’s Guide to GAAS 2010

With easy-to-access information, this practicable and reliable resource offers complete coverage of the entire GAAP hierarchy.

Table of contents:

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 – Income Taxes
18 – Pensions and Other Postretirement Benefits
19 – Stockholders’ Equity
20 – Earnings Per Share
– Appendix: Comprehensive Example
21 – Interim Reporting
22 – Segment Reporting
23 – Foreign Currency
– Appendix: Accounts to Be Remeasured Using Historical Exchange Rates
24 – Personal Financial Statements
– Appendix: Hypothetical Set of Personal Financial Statements
25 – Specialized Industry GAAP 

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Tags: Steven M Bragg, Wiley GAAP, Interpretation, Application, Generally Accepted Accounting Principles, 2011