Wiley GAAP 2021: Interpretation and Application of Generally Accepted Accounting Principles
- 31h 48m
- Joanne M. Flood
- John Wiley & Sons (US)
- 2021
The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements
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 includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:
- Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue
- Offers expert guidance on issues surrounding specific pronouncements
- Includes comprehensive cross-references and topic-specific appendices
- Explains how the standards apply to common real-world scenarios
- Clarifies implementation through numerous illustrations and practical examples
Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.
In this Book
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Codification Taxonomy
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ASC 105 Generally Accepted Accounting Principles
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ASC 205 Presentation of Financial Statements
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ASC 210 Balance Sheet
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ASC 215 Statement of Shareholder Equity
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ASC 220 Income Statement— Reporting Comprehensive Income
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ASC 230 Statement of Cash Flows
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ASC 235 Notes to Financial Statements
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ASC 250 Accounting Changes and Error Corrections
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ASC 255 Changing Prices
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ASC 260 Earnings per Share
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ASC 270 Interim Reporting
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ASC 272 Limited Liability Entities
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ASC 274 Personal Financial Statements
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ASC 275 Risks and Uncertainties
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ASC 280 Segment Reporting
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ASC 310 Receivables
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ASC 320 Investments—Debt Securities
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ASC 321 Investments—Equity Securities
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ASC 323 Investments—Equity Method and Joint Ventures
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ASC 325 Investments—Other
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ASC 326 Financial Instruments—Credit Losses
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ASC 330 Inventory
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ASC 340 Other Assets and Deferred Costs
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ASC 350 Intangibles—Goodwill and Other
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ASC 360 Property, Plant, and Equipment
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ASC 405 Liabilities
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ASC 410 Asset Retirement and Environmental Obligations
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ASC 420 Exit or Disposal Cost Obligations
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ASC 430 Deferred Revenue and Contract Liabilities
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ASC 440 Commitments
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ASC 450 Contingencies
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ASC 460 Guarantees
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ASC 470 Debt
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ASC 480 Distinguishing Liabilities from Equity
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ASC 505 Equity
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ASC 605 Revenue Recognition
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ASC 606 Revenue from Contracts with Customers
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ASC 610 Other Income
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ASC 705 Cost of Sales and Services
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ASC 710 Compensation—General
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ASC 712 Compensation—Nonretirement Post‐Employment Benefits
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ASC 715 Compensation—Retirement Benefits
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ASC 718 Compensation—Stock Compensation
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ASC 720 Other Expenses
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ASC 730 Research and Development
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ASC 740 Income Taxes
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ASC 805 Business Combinations
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ASC 808 Collaborative Arrangements
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ASC 810 Consolidations
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ASC 815 Derivatives and Hedging
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ASC 820 Fair Value Measurements
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ASC 825 Financial Instruments
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ASC 830 Foreign Currency Matters
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ASC 835 Interest
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ASC 840 Leases
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ASC 842 Leases
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ASC 845 Nonmonetary Transactions
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ASC 848 Reference Rate Reform
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ASC 850 Related‐Party Disclosures
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ASC 852 Reorganizations
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ASC 853 Service Concession Arrangements
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ASC 855 Subsequent Events
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ASC 860 Transfers and Servicing
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ASC 900s Specialized Industry GAAP
