Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles
The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements

US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics—including the latest updates.

Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:

  • Reviews the latest changes to accounting principles, including inventory, financial instruments, leases, debt, and goodwill
  • Offers expert guidance on issues surrounding specific pronouncements
  • Includes comprehensive cross-references and topic-specific appendices
  • Explains how the standards apply to common real-world scenarios
  • Clarifies implementation through numerous illustrations and practical examples

Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2022 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

1141223308
Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles
The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements

US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics—including the latest updates.

Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:

  • Reviews the latest changes to accounting principles, including inventory, financial instruments, leases, debt, and goodwill
  • Offers expert guidance on issues surrounding specific pronouncements
  • Includes comprehensive cross-references and topic-specific appendices
  • Explains how the standards apply to common real-world scenarios
  • Clarifies implementation through numerous illustrations and practical examples

Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2022 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

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Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles

Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles

by Joanne M. Flood
Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles
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Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles

Wiley Practitioner's Guide to GAAP 2022: Interpretation and Application of Generally Accepted Accounting Principles

by Joanne M. Flood

Overview

The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements

US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics—including the latest updates.

Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:

  • Reviews the latest changes to accounting principles, including inventory, financial instruments, leases, debt, and goodwill
  • Offers expert guidance on issues surrounding specific pronouncements
  • Includes comprehensive cross-references and topic-specific appendices
  • Explains how the standards apply to common real-world scenarios
  • Clarifies implementation through numerous illustrations and practical examples

Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2022 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

Product Details

ISBN-13: 9781119595830
Publisher: Wiley
Publication date: 03/09/2022
Series: Wiley Regulatory Reporting
Pages: 1424
Product dimensions: 7.40(w) x 9.40(h) x 2.00(d)

About the Author

Joanna Flood, MBA, CPA, has worked with small business and large enterprise clients. She has worked for a Big 4 international firm and a small firm. Formerly a senior manager in the AICPA’s Professional Development Group, Joanne has produced training materials on accounting in a wide variety of media.

Table of 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 97

9 ASC 255 Changing Prices 117

10 ASC 260 Earnings per Share 121

11 ASC 270 Interim Reporting 155

12 ASC 272 Limited Liability Entities 167

13 ASC 274 Personal Financial Statements 171

14 ASC 275 Risks and Uncertainties 179

15 ASC 280 Segment Reporting 183

16 ASC 310 Receivables 193

17 ASC 320 Investments-Debt Securities 237

18 ASC 321 Investments-Equity Securities 259

19 ASC 323 Investments-Equity Method and Joint Ventures 265

20 ASC 325 Investments-Other 297

21 ASC 326 Financial Instruments-Credit Losses 305

22 ASC 330 Inventory 321

23 ASC 340 Other Assets and Deferred Costs 361

24 ASC 350 Intangibles-Goodwill and Other 375

25 ASC 360 Property, Plant, and Equipment 411

26 ASC 405 Liabilities 457

27 ASC 410 Asset Retirement and Environmental Obligations 463

28 ASC 420 Exit or Disposal Cost Obligations 481

29 ASC 430 Deferred Revenue and Contract Liabilities 487

30 ASC 440 Commitments 489

31 ASC 450 Contingencies 493

32 ASC 460 Guarantees 501

33 ASC 470 Debt 513

34 ASC 480 Distinguishing Liabilities from Equity 557

35 ASC 505 Equity 573

36 ASC 605 Revenue Recognition 595

37 ASC 606 Revenue from Contracts with Customers 599

38 ASC 610 Other Income 671

39 ASC 705 Cost of Sales and Services 675

40 ASC 710 Compensation-General 679

41 ASC 712 Compensation-Nonretirement Post-Employment Benefits 685

42 ASC 715 Compensation-Retirement Benefits 687

43 ASC 718 Compensation-Stock Compensation 727

44 ASC 720 Other Expenses 765

45 ASC 730 Research and Development 773

46 ASC 740 Income Taxes 779

47 ASC 805 Business Combinations 833

48 ASC 808 Collaborative Arrangements 879

49 ASC 810 Consolidations 891

50 ASC 815 Derivatives and Hedging 927

51 ASC 820 Fair Value Measurements 1001

52 ASC 825 Financial Instruments 1021

53 ASC 830 Foreign Currency Matters 1027

54 ASC 835 Interest 1049

55 ASC 840 Leases 1067

56 ASC 842 Leases 1113

57 ASC 845 Nonmonetary Transactions 1139

58 ASC 848 Reference Rate Reform 1151

59 ASC 850 Related-Party Disclosures 1163

60 ASC 852 Reorganizations 1165

61 ASC 853 Service Concession Arrangements 1169

62 ASC 855 Subsequent Events 1171

63 ASC 860 Transfers and Servicing 1173

64 ASC 900s Specialized Industry Gaap 1209

Appendix A Definitions of Terms 1309

Appendix B Disclosure and Presentation Checklist for Commercial Businesses 1351

Index 1353

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