About this product

Product Identifiers

PublisherWiley & Sons, Incorporated, John

ISBN-100471435163

ISBN-139780471435167

eBay Product ID (ePID)1910921

Product Key Features

Number of Pages1232 Pages

LanguageEnglish

Publication NameGaap 2002 : Interpretations and Applications of Generally Accepted Accounting Principles

SubjectAccounting / General, Cpa (Certified Public Accountant)

Publication Year2001

TypeTextbook

AuthorSusan Weiss Budak, Barry J. Epstein, Patrick R. Delaney, Ralph Nach

Subject AreaStudy Aids, Business & Economics

FormatTrade Paperback

Dimensions

Item Height2.4 in

Item Weight71 Oz

Item Length9.3 in

Item Width7.5 in

Additional Product Features

Intended AudienceTrade

Dewey Edition21

IllustratedYes

Dewey Decimal657/.0218

Table Of ContentAuthoritative Accounting Pronouncements. 1. Researching GAAP Problems. Appendix: Conceptual Framework. 2. Balance Sheet. 3. Statements of Income and Comprehensive Income. 4. Statement of Cash Flows. 5. Cash, Receivables, and Prepaid Expenses. 6. Short-Term Investments and Financial Instruments. 7. Inventory. Appendix A: LIFO Conformity Rule. Appendix B: Task Force on LIFO Inventory. 8. Special Revenue Recognition Areas. Long-Term Construction Contracts. Service Sales Transaction. Sales When Collection Is Uncertain. Revenue Recognition When Right of Return Exists. Profit Recognition on Real Estate Sales. Real Estate Operations. Franchising: Accounting by Franchisors. Other Special Accounting and Reporting Issues. 9. Long-Lived Assets. 10. Investments. 11. Business Combinations and Consolidated Financial Statements. 12. Current Liabilities and Contingencies. 13. Long-Term Debt. 14. Leases. Appendix: Leveraged Leases. 15. Income Taxes. Appendix A: Accounting for Income Taxes in Interim Periods. Appendix B: Schedule of Common Permanent and Temporary Differences. 16. Pensions. 17. Stockholders2 Equity. Appendix: Financial Statement Presentation. 18. Earnings Per Share. Appendix: Comprehensive Example. 19. Interim and Segment Reporting. Interim Reporting. Segment Reporting. Appendix: Comprehensive Illustration. 20. Accounting Changes and Correction of Errors. Appendix: Accounting Changes in Interim Periods. 21. Foreign Currency. Appendix: Accounts to Be Remeasured Using Historical Exchange Rates. 22. Personal Financial Statement. Appendix: Hypothetical Set of Personal Financial Statements. 23. Specialized Industry GAAP. Banking and Thrift Industries. Benefit Plans, Including Pension Funds. Broadcasting Industry. Cable Television Industry. Computer Software Costs and Revenues. Finance Companies. Government Contracts. Insurance Industry Transactions. Investment Companies. Mortgage Banking Activities. Motion Picture Industry. Not-for-Profit Organizations. Oil and Gas Producing Activities. Recording and Music Industry. Regulated Operations. Title Plant. Appendix: Disclosure Checklist. 2002 Self-Study CPE Program. Index.

SynopsisThe staple of accountants and financial professionals for up-to-the-minute GAAP coverage This expert, comprehensive resource is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the Financial Accounting Standards Board and its predecessor agencies. Wiley GAAP 2002 also contains AICPA Accounting Standards Executive Committee Statements of positions. All pronouncements are explained with relevant terminology and practice-oriented, real-world examples., The most practical, authoritative guide to GAAP Wiley GAAP 2002 presents in a single volume the generally accepted accounting principles established by the FASB and the AICP. It discusses all effective: FASB Statements of Financial Accounting Standards FASB Interpretations FASB Technical Bulletins FASB Statements of Financial Accounting Concepts Consensus Opinions of the Emerging Issues Task Force of the FASB AICPA Statements of Position Accounting Research Bulletins Accounting Principles Board Opinions AICPA dit and Accounting Guides Featuring numerous examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2002 is designed with the needs of the user in mind. Here are some highlights: A streamlined format that helps readers find what they need to know quickly A commitment to continuous improvement: coverage is annually reviewed, updated, refined, and expanded for new and emerging technical developments Expansive, easy-to-understand coverage of complex topics, including derivatives, income taxes, leases, and segment reporting A chapter on special revenue recognition areas Complete coverage of the recently promulgated standards on business combinations, goodwill and other intangibles, and asset retirement obligations A comprehensive financial statement disclosure checklist And don't miss these exciting new resources: WILEY Not-for-Profit GAAP 2002 Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations WILEY Not-for-Profit Accounting Field Guide 2002 (A quick reference companion to Not-for-Profit GAAP 2002) WILEY GAAP for Governments 2002 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments WILEY GAAP for Governments Field Guide 2002 Including the new Financial Reporting Model (A quick reference companion to GAAP for Governments 2002) WILEY GAAP for Employee Benefits Plans WILEY Practitioner's Guide to GAAS 2002 Covering all SASs, SSAEs, SSARSs, and Interpretations WILEY Auditor's SAS Field Guide 2002 (A quick reference companion to GAAS 2002) WILEY IAS 2002 Interpretation and Application of International Accounting Standards 2002 More than any other resource, Wiley GAAP references are the indispensable tools for the accounting professional. For further information, log onto: www.wiley.com/gaap