Synopses & Reviews
Wiley GAAP 2000 is a comprehensive guide to generally accepted accounting principles set forth by the FASB, including Emerging Issues, Task Force Consensus summaries and Statements of Position of the AICPA?s Accounting Standards Executive Committee (AcSEC). With many examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2000 is designed with the needs of the user in mind. Here are some highlights:
- Authoritative accounting pronouncements
- A chapter on special revenue recognition areas
- A streamlined format that helps readers find what they need to know quickly
- A comprehensive financial statement disclosure checklist
- A commitment to continuous improvement: over 100 examples, illustrations, and author?s notes have been added to the previous year?s edition
And don?t miss these exciting new resources, available in print or CD-ROM for Windows?: (except Quarterly Update and Field Guides)
WILEY NOT-FOR-PROFIT GAAP 2000 Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations
WILEY NOT-FOR-PROFIT ACCOUNTING FIELD GUIDE 1999?2000
WILEY GAAP FOR GOVERNMENTS 2000 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
WILEY PRACTITIONER?S GUIDE TO GAAS 2000 Covering all SASs, SSAEs, SSARSs, and Interpretations
WILEY AUDITOR?S SAS FIELD GUIDE 2000
WILEY GAAP 2000 QUARTERLY UPDATE
Synopsis
Wiley GAAP 2001 is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, this useful guide contains AICPA Accounting Standards Executive Committee (ASEC) Statements of position. All pronouncements are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issue, sources of GAAP, a definition of terms; concepts, rules and examples; and for some chapters, specific appendices.
Table of Contents
Researching GAAP Problems.
Balance Sheet.
Income Statement.
Statement of Cash Flows.
Cash, Receivables, and Prepaid Expenses.
Short-Term Investments and Financial Instruments.
Inventory.
Special Revenue Recognition Areas.
Long-Lived Assets.
Investments.
Business Combinations and Consolidated Financial Statements.
Current Liabilities and Contingencies.
Long-Term Debt.
Accounting for Leases.
Accounting for Income Taxes.
Accounting for Pensions.
Stockholders' Equity.
Earnings per Share.
Interim and Segment Reporting.
Accounting Changes and Correction of Errors.
Foreign Currency.
Personal Financial Statements.
Specialized Industry GAAP.
Appendix.
2000 Self-Study CPE Program.
Index.