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名称 Wiley GAAP 2008 : interpretation and application of generally accepted accounting principles
索引号 F230/E20083
分类号 F230
F230(会计学)
F23(会计)
F2(经济计划与管理)
F(经济)
作者 Epstein、 Barry Jay、 1946-、Nach、 Ralph.、Bragg、 Steven M.、
出版社 Hoboken, N.J. : Wiley ; Chichester : John Wiley [distributor], 2007.
ISBN
页数 lxviii, 1276 p. ; 24 cm.
价格
标签
简介
注解 "Includes summary of key provisions of U.S. GAAP vs. IAS/IFRS"--Cover. Includes index. 內容 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.