- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
The gold standard in US GAAP resources—completely revised to include the newest pronouncements
US GAAP is consistently reviewed and updated, which requires accountants and financial practitioners to keep one eye on revisions and changes. Wiley GAAP 2025 delivers comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—along with all the latest updates.
Each chapter provides a discussion of perspectives and issues, GAAP sources, practice-oriented examples, and concise definitions of concepts, rules, and terms. Every Topic is clearly explained in an easy-to-understand way and is accompanied by illustrations and graphics that help the reader apply the information.
This practice resource:
Reviews the latest changes to accounting principles
Provides authoritative guidance on complicated issues raised by specific pronouncements
Includes topic-specific chapters and cross-references for easy research
Illustrates how each standard might apply to common scenarios
Clarifies the implementation of each standard with practice examples
The 2025 edition covers the latest developments in the presentation and disclosures in financial statements, reporting crypto assets, improved segment reporting, and new disclosures for joint venture formations and income taxes.
Non-compliance with GAAP is not an acceptable option for skilled financial professionals and accountants. Wiley GAAP 2025 remains your one-stop resource for staying up to date with constantly changing guidelines and delivers the guidance and insight you need.
BONUS: Downloadable, online Financial Statement Disclosure and Presentation Checklist, now with industry-specific disclosures! New this year access to a newsletter updating information throughout the year.
Contents
Preface ix
About the Author xi
Codification Taxonomy xiii
1 ASC 105 Generally Accepted Accounting Principles 1
2 ASC 205 Presentation of Financial Statements 27
3 ASC 210 Balance Sheet 39
4 ASC 215 Statement of Shareholder Equity 49
5 ASC 220 Income Statement— Reporting Comprehensive Income 51
6 ASC 230 Statement of Cash Flows 67
7 ASC 235 Notes to Financial Statements 91
8 ASC 250 Accounting Changes and Error Corrections 99
9 ASC 255 Changing Prices 119
10 ASC 260 Earnings per Share 123
11 ASC 270 Interim Reporting 157
12 ASC 272 Limited Liability Entities 169
13 ASC 274 Personal Financial Statements 173
14 ASC 275 Risks and Uncertainties 181
15 ASC 280 Segment Reporting 185
16 ASC 310 Receivables 197
17 ASC 320 Investments— Debt Securities 215
18 ASC 321 Investments— Equity Securities 229
19 ASC 323 Investments— Equity Method and Joint Ventures 235
20 ASC 325 Investments— Other 267
21 ASC 326 Financial Instruments— Credit Losses 273
22 ASC 330 Inventory 287
23 ASC 340 Other Assets and Deferred Costs 327
24 ASC 350 Intangibles— Goodwill and Other 341
25 ASC 360 Property, Plant, and Equipment 375
26 ASC 405 Liabilities 403
27 ASC 410 Asset Retirement and Environmental Obligations 411
28 ASC 420 Exit or Disposal Cost Obligations 431
29 ASC 430 Deferred Revenue and Contract Liabilities 437
30 ASC 440 Commitments 439
31 ASC 450 Contingencies 443
32 ASC 460 Guarantees 451
33 ASC 470 Debt 461
34 ASC 480 Distinguishing Liabilities from Equity 493
35 ASC 505 Equity 507
36 ASC 605 Revenue Recognition 529
37 ASC 606 Revenue from Contracts with Customers 537
38 ASC 610 Other Income 609
39 ASC 705 Cost of Sales and Services 613
40 ASC 710 Compensation— General 617
41 ASC 712 Compensation— Nonretirement Post- Employment Benefits 623
42 ASC 715 Compensation— Retirement Benefits 627
43 ASC 718 Compensation— Stock Compensation 669
44 ASC 720 Other Expenses 713
45 ASC 730 Research and Development 721
46 ASC 740 Income Taxes 727
47 ASC 805 Business Combinations 783
48 ASC 808 Collaborative Arrangements 835
49 ASC 810 Consolidations 847
50 ASC 815 Derivatives and Hedging 885
51 ASC 820 Fair Value Measurements 959
52 ASC 825 Financial Instruments 981
53 ASC 830 Foreign Currency Matters 989
54 ASC 832 Government Asssistance 1011
55 ASC 835 Interest 1015
56 ASC 842 Leases 1035
57 ASC 845 Nonmonetary Transactions 1071
58 ASC 848 Reference Rate Reform 1083
59 ASC 850 Related Party Disclosures 1095
60 ASC 852 Reorganizations 1099
61 ASC 853 Service Concession Arrangements 1105
62 ASC 855 Subsequent Events 1107
63 ASC 860 Transfers and Servicing 1111
64 ASC 900s Specialized Industry GAAP 1147
Appendix A: Definitions of Terms 1251
Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1293
Index 1295
![Catalogue of the Astor library (continuation). Authors and books. A-[Z]](../images/goods/../parts/goods-list/no-phooto.jpg)
