Wiley GAAP Codification Enhanced
- 38h 22m
- Barry J. Epstein, Ralph Nach, Steven M. Bragg
- John Wiley & Sons (US)
- 2009
Your single, authoritative source to GAAP under the new Accounting Standards Codification (ASC) system
By mid-2009, the Financial Accounting Standards Board (FASB) is expected to release its Accounting Standards Codification (ASC), a new, clearer indexing system that is much easier to access and research. Though the Codification does not change U.S. generally accepted accounting principles (GAAP), it does reorganize the thousands of U.S. GAAP pronouncements from difficult-to-use chronological listings and multiple series of pronouncements into a single, easily accessible source conveniently organized by topic/subject.
Arriving at just the right time, Wiley GAAP Codification Enhanced contains complete coverage of all levels of GAAP, as well as integrated cross-references to the new ASC. In addition, Wiley GAAP Codification Enhanced renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort you spend to solve accounting research issues.
Your authoritative guide to GAAP under the new codification system, this invaluable resource makes learning the new ACS system a breeze, with at-your-fingertips information that does the work for you. Practical and reliable, Wiley GAAP Codification Enhanced is your essential tool to navigate through these new, uncharted waters.
About the Authors
Barry J. Epstein is a partner with Chicago-based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters.
Ralph Nach is a Vice President of AuditWatch, Inc., where he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters.
Steven M. Bragg has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than thirty Wiley titles.
In this Book
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Researching GAAP Matters
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Balance Sheet
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Statements of Income and Comprehensive Income
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Statement of Cash Flows
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Accounting Policies, Changes, and Restatements
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Fair Value
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Cash, Receivables, and Prepaid Expenses
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Short-Term Investments and Financial Instruments
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Inventory
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Revenue Recognition—Evolving Principles and Specialized Applications
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Long-Lived Assets
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Long-Term Investments
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Business Combinations and Consolidated Financial Statements
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Current Liabilities and Contingencies
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Long-Term Liabilities
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Leases
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Income Taxes
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Pensions and Other Postretirement Benefits
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Stockholders’ Equity
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Earnings Per Share
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Interim Reporting
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Segment Reporting
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Foreign Currency
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Personal Financial Statements
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Specialized Industry GAAP
