Wiley GAAP: Financial Statement Disclosure Manual
Wiley Regulatory Reporting
1. Auflage Mai 2021
800 Seiten, Softcover
Handbuch/Nachschlagewerk
Kurzbeschreibung
For accountants, determining the correct wording and presentation formats for disclosures is a time-consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book provides users with a complete set of tools to prepare their statements. Formatted in accordance to the FASB Codification schema, this book covers Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. Its arrangement enables financial statement preparers and auditors to easily perform additional research and present transparent financial information.
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Streamline financial statement preparation with this cross-referenced guide
Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification(r) (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.
Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.
* Find specific GAAP codification and explanations quickly and easily
* Get up to speed on the latest developments and updates
* Follow references to relevant content in Wiley GAAP and the Disclosure Checklist
* Study expertly-prepared examples to understand GAAP applications
Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments - and their applications and requirements - is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.
About the Author
1: ASC 105 Generally Accepted Accouting Principles
2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
3: ASC 210 BALANCE SHEET
4: ASC 215 Statement of Shareholder Equity
5: ASC 220 INCOME STATEMENT - REPORTING COMPREHENSIVE INCOME
6: ASC 230 STATEMENT OF CASH FLOWS
7: ASC 235 Notes to financial statements
8: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
9: ASC 255 CHANGING PRICES
10: ASC 260 EARNINGS PER SHARE
11: ASC 270 INTERIM REPORTING
12: ASC 272 LIMITED LIABILITY ENTITIES
13: ASC 274 PERSONAL FINANCIAL STATEMENTS
14: ASC 275 risks and uncertainties
15: ASC 280 SEGMENT REPORTING
16: ASC 310 RECEIVABLES
17: ASC 320 INVESTMENTS--DEBT SECURITIES
18: ASC 321 INVESTMENTS-- EQUITY SECURITIES
19: ASC 323 INVESTMENTS-- EQUITY METHOD AND JOINT VENTURES
20: ASC 325 INVESTMENTS--OTHER
21: ASC 326 FINANCIAL INSTRUMENTS CREDIT LOSSES
22: ASC 330 INVENTORY
23: ASC 340 OTHER ASSETS AND DEFERRED COSTS
24: ASC 350 INTANGIBLES-- GOODWILL AND OTHER
25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT
26: ASC 405 LIABILITIES
27: ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
29: ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
30: ASC 440 COMMITMENTS
31: ASC 450 CONTINGENCIES
32: ASC 460 GUARANTEES
33: ASC 470 DEBT
34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
35: ASC 505, EQUITY
36: ASC 605 REVENUE RECOGNITION
37: ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
38: ASC 610 OTHER INCOME
39: ASC 705 COST OF SALES AND SERVICES
40: ASC 710 COMPENSATION-- GENERAL
41: ASC 712 COMPENSATION-- NONRETIREMENT POST-EMPLOYMENT BENEFITS
42: ASC 715 COMPENSATION-- RETIREMENT BENEFITS
43: ASC 718 COMPENSATION-- STOCK COMPENSATION
44: ASC 720 OTHER EXPENSES
45: ASC 730 RESEARCH AND DEVELOPMENT
46: ASC 740 INCOME TAXES
47: ASC 805 BUSINESS
COMBINATIONS
48: ASC 808 COLLABORATIVE ARRANGEMENTS
49: ASC 810 CONSOLIDATIONS
50: ASC 815 DERIVATIVES AND HEDGING
51: ASC 820 FAIR VALUE MEASUREMENTS
52: ASC 825 FINANCIAL INSTRUMENTS
53: ASC 830 FOREIGN CURRENCY MATTERS
54: ASC 835 INTEREST
55: ASC 840 LEASES
56: ASC 842 LEASES
57: ASC 845 NONMONETARY
58: ASC 848 REFERENCE RATE REFORM
59: ASC 850 RELATED-PARTY DISCLOSURES
60: ASC 852 REORGANIZATIONS
61: ASC 853 SERVICE CONCESSION ARRANGEMENTS
62: ASC 855 SUBSEQUENT EVENTS
63: ASC 860 TRANSFERS AND SERVICING
Index
