Wiley GAAP 2008 : interpretation and application of generally accepted accounting principles

Epstein, Barry Jay 1946- (Author). Nach, Ralph. (Added Author). Bragg, Steven M. (Added Author).

Summary: This is a thorough study and analysis of all generally accepted accounting principles (GAAP) for 2008, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.

Record details

ISBN: 0470135131
ISBN: 9780470135136
Physical Description: 1 online resource (lxviii, 1276 pages)
remote
Publisher: Hoboken, N.J. : Wiley, ©2007.

Content descriptions

General Note:	"Includes summary of key provisions of U.S. GAAP vs. IAS/IFRS"--Cover Includes index.
Formatted Contents Note:	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. 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 -- 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 -- 21. Interim reporting -- 22. Segment reporting -- 23. Foreign currency -- 24. Personal financial statements -- 25. Specialized industry GAAP -- Appendix A. Disclosure checklist -- Appendix B. International vs. US accounting standards.
Source of Description Note:	Print version record.