GAAP : Interpretation and Application （90TH）

Delaney, Patrick R./ Adler, James R./ Epstein, Barry J.

John Wiley & Sons Inc（1989/12発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 682 p.
• 言語 ENG
• 商品コード 9780471513889

Full Description

This is a thorough study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the Financial Accounting Standards Board (FASB) and its predecessor agencies. All original pronouncements having general applicability are explained with relevant terminology and practice-oriented real life examples, and included are summary charts and diagrams that clarify and outline the relationships, a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, rules and examples and disclosures.

Contents

Researching GAAP Problems; Balance Sheet; Income Statement; Statement of Cash Flows; Cash, Receivables, and Short-Term Investments; 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; Stockholder's Equity; Earnings Per Share; Interim and Segment Reporting; Accounting Changes and Correction of Errors; Foreign Currency; Personal Financial Statements; Specialized GAAP; Appendix: Simplified Disclosure Checklist.