Synopses & Reviews
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The most practical, authoritative guide to GAAP
Wiley GAAP 2001 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). Featuring numerous examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2001 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: coverage is annually reviewed, updated, refined, and expanded for new and emerging technical developments
* Easy-to-understand coverage of derivatives, income taxes, business combinations, leases, and segment reporting
And don't miss these exciting new resources:
WILEY Not-for-Profit GAAP 2001
WILEY Not-for-Profit Accounting Field Guide 2000-2001
WILEY GAAP for Governments 2001
WILEY GAAP for Governments Field Guide 2000-2001
WILEY GAAP for Employee Benefits Plans
WILEY Practitioner's Guide to GAAS 2001
WILEY Auditor's SAS Field Guide 2001
WILEY IAS 2001
More than any other resource, Wiley GAAP references are the indispensable tools for the accounting professional.
For further information, log onto: www.wiley.com/gaap
Synopsis
The latest edition of this definitive, annual guide includes both AICPA Accounting Standards Executive Committee Statements of Position and Emerging Issues Task Force Abstracts, explained with relevant terminology and practice-oriented, real-world examples. Each chapter contains a thorough analysis of its topic, sources of GAAP, definitions of terms, concepts, and rules, and specific appendices when appropriate. This indispensable staple of corporate and public accountants and CPA candidates also provides a detailed index for easy reference use.
Table of Contents
Researching GAAP Problems.
Balance Sheet.
Statements of Income and Comprehensive Income.
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.
Leases.
Income Taxes.
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.
2001 Self-Study CPE Program.
Index.