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Wiley GAAP : Interpretation and Application of Generally

ISBN: , SKU: , AUTHOR: Delaney, Patrick R. / Epstein, Barry J. / Nach, Ralph, PUBLISHER: John Wiley & Sons, The most practical, authoritative guide to GAAP midst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect.Wiley GAAP delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus as well as EITF Appendix D discussion matters. Wiley GAAP contains a host of completely updated features, such as: A streamlined format that helps readers find what they need to know quickly Complete, real-world implementation guidance on the latest FASB standards and interpretations, including those addressing guarantees (FASB Interpretation 45), variable interest entities (FASB Interpretation 46), and distinguishing liabilities from equity instruments (SFAS 150) Comparison of U.S. GAAP to international financial reporting standards Detailed coverage of important, current FASB and AcSEC projects, such as liabilities versus equity and property, plant, and equipment Expanded discussion of hot topics, such as special purpose entities, pro forma earnings, and revenue recognition issues Real-world examples and comprehensive analysis of complex areas like hedging, consolidated reporting, derivatives, income taxes, leases, and segment reporting A chapter onspecial revenue recognition areas An authoritative financial statement disclosure checklist Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including: FASB Interpretations FASB Technical Bulletins FASB Statements of Financial Accounting Concepts FASB Statements of Financial Accounting Standards (SFASs) Consensus Opinions of the Emerging Issues Task Force of the FASB AICPA Statements of Position Accounting Research Bulletins Accounting Principles Board Opinions AICPA Audit and Accounting Guides As clients demand accounting procedures they can trust, so accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP provides the indispensable tools for the accounting professional.

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Wiley GAAP : Interpretation and Application of Generally