| Description |
1 online resource (lxviii, 1276 pages) |
| Contents |
1. Researching GAAP matters -- 2. Balance sheet -- 3. Statements of income and comprehensive income -- 4. Statement of cash flows -- 5. Accounting policies, changes, and restatements -- 6. Fair value -- 7. Cash, receivables, and prepaid expenses -- 8. Short-term investments and financial instruments -- 9. Inventory -- 10. Revenue recognition : evolving principles and specialized applications -- 11. Long-lived assets -- 12. Long-term investments -- 13. Business combinations and consolidated financial statements -- 14. Current liabilities and contingencies -- 15. Long-term liabilities -- 16. Leases -- 17. Income taxes -- 18. Pensions and other postretirement benefits -- 19. Stockholders' equity -- 20. Earnings per share -- 21. Interim reporting -- 22. Segment reporting -- 23. Foreign currency -- 24. Personal financial statements -- 25. Specialized industry GAAP -- Appendix A. Disclosure checklist -- Appendix B. International vs. US accounting standards |
| Summary |
This is a thorough study and analysis of all generally accepted accounting principles (GAAP) for 2008, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples |
| Notes |
"Includes summary of key provisions of U.S. GAAP vs. IAS/IFRS"--Cover |
|
Includes index |
|
Print version record |
| Subject |
Accounting -- Standards -- United States
|
|
Accounting -- Standards.
|
|
Accounting -- Standards
|
|
United States
|
| Form |
Electronic book
|
| Author |
Nach, Ralph
|
|
Bragg, Steven M
|
| ISBN |
9780470135136 |
|
0470135131 |
|
