Common U.S. GAAP Issues Facing Accountants PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Common U.S. GAAP Issues Facing Accountants PDF full book. Access full book title Common U.S. GAAP Issues Facing Accountants by Renee Rampulla. Download full books in PDF and EPUB format.
Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119743419
Category : Business & Economics
Languages : en
Pages : 288
Get Book
Book Description
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements
Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119743419
Category : Business & Economics
Languages : en
Pages : 288
Get Book
Book Description
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements
Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119514304
Category : Business & Economics
Languages : en
Pages : 288
Get Book
Book Description
Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, it presents implementation guidelines and disclosure illustrations from actual financial statements. This book will prepare you to: Identify and apply select FASB accounting and reporting guidance. Recall concepts related to FASB projects. Recall key points related to disclosures.
Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119743370
Category : Business & Economics
Languages : en
Pages : 288
Get Book
Book Description
Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements
Author: Renee Rampulla
Publisher: John Wiley & Sons
ISBN: 1119514339
Category : Business & Economics
Languages : en
Pages : 280
Get Book
Book Description
Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, it presents implementation guidelines and disclosure illustrations from actual financial statements. This book will prepare you to: Identify and apply select FASB accounting and reporting guidance. Recall concepts related to FASB projects. Recall key points related to disclosures.
Author: Nick A. Dauber
Publisher: John Wiley & Sons
ISBN: 1118237617
Category : Business & Economics
Languages : en
Pages : 756
Get Book
Book Description
The newly updated fast-reference problem solver The Complete CPA Desk Reference—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures. Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB Incorporates Accounting Standards Codification (ASC) throughout the book Adds new chapters on professional ethics and quality controls for CPA firms Features a new section on International Financial Reporting Standards (IFRS) Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119736196
Category : Business & Economics
Languages : en
Pages : 1420
Get Book
Book Description
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 2021 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 graphics 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 credit losses, inventory, financial instruments, leases, and revenue 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 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498870
Category : Business & Economics
Languages : en
Pages : 800
Get Book
Book Description
Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.
Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0471694975
Category : Business & Economics
Languages : en
Pages : 807
Get Book
Book Description
The perfect daily answer book for the practicing accountant. The Ultimate Accountants’ Reference offers a single-source tool of best practices and control systems related to accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department. In addition, you'll gain insight into financing options, pension plans, risk management, mergers and acquisitions, and taxation topics. Order your copy today!
Author: American Institute of Certified Public Accountants
Publisher:
ISBN: 9781940235806
Category :
Languages : en
Pages :
Get Book
Book Description
Author: Alfred Mully
Publisher: GRIN Verlag
ISBN: 3656579083
Category : Business & Economics
Languages : en
Pages : 88
Get Book
Book Description
Thesis (M.A.) from the year 2010 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: B, University of Frankfurt (Main), course: MSc Accounting & Control – Thesis, language: English, abstract: Since the Enron scandal in 2001 there has been more and more media coverage on the topic of accountancy. The focus shifted from the financial statements and the companies themselves to the audit firms. The big five, and later, after the ending of Arthur Andersen, the big four, are working under significantly more pressure today. But the audit firms are not the only scapegoats in this matter. People also started to look more and more critically to the accounting standards. Questions have risen on the relevance of the Financial Standards. Also the fact that there are more than one set of Financial Standards is remarkable. Some things that are illegal in the United States of America can be legal in the European Union and the other way around. Therefore the IASB and the FASB are trying to come together in a process which is called convergence. In their Norwalk Agreement of September 2002, and later on renewed by the FASB-IASB Memorandum of Understanding in February 2006, it is acknowledged that both sides will need to move some way towards each other to come to a unified set of worldwide applicable financial accounting regulations. This resulted in the FASB adopting some IASB regulations, and the IASB adopting some FASB regulations, and in some cases a joint project to issue new and identical regulations on specific matters (Veron, 2007). This process of convergence has raised criticism and questions. As put in The Global Accounting Experiment by Nicholas Veron (2007): “The forces driving the Global Accounting Experiment are insufficient to guarantee its continued success. It is bound to face major challenges in the next few years. Two main factors are behind this: the deficit of legitimacy and accountability of the IASB, and the difficulty of ensuring consistent implementation of IFRS across sectors and countries.” The questions raised in the convergence process, for example, are: which type of regulations on a specific subject is “better”, or more relevant? Are the adopted standards by the FASB of equal importance compared to the adopted standards by the IASB? To put this differently, is there one-way convergence from one side to another? This is namely being criticized in Europe, where critics say that this convergence process is a process of one-way convergence from IFRS towards US GAAP (Camfferman, 2010). These three questions mentioned above bring me to the main question which I am going to answer with this research: Are the worldwide applicable
