Wiley Gaap 2013: Interpretation And Application Of Generally Accepted Accounting Principle [平裝] (威利公認會計準則 2013： 一般會計原理的釋義及應用,第11版)

 

Preface vii
About the Author ix
About the Online Resources
Codification Taxonomy
1 Researching GAAP Matters
2 Statement of Financial Position
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 Transfers and Servicing of Financial Assets
9 Investments--Debt and Equity
10 Derivatives and Hedging
11 Inventory
12 Revenue Recognition--Evolving Principles and Specialized Applications
Revenue Recognition--General Principles
Long-Term Construction Contracts
Service Revenues
Sales When Collection Is Uncertain
Revenue Recognition When Right of Return Exists
Profit Recognition on Real Estate Sales
Real Estate Operations 424 Franchising: Accounting by Franchisors
Other Special Accounting and Reporting Issues
13 Intangibles--Goodwill and Other
14 Property, Plant, and Equipment
15 Investments--Equity Method and Joint Ventures
16 Investments--Other
17 Business Combinations and Consolidated Financial Statement
18 Collaborative Arrangements
19 Current Liabilities and Contingencies
20 Long-Term Liabilities
21 Leases
22 Research and Development
23 Nonmonetary Transactions
24 Income Taxes
25 Compensation--Retirement Benefits
26 Compensation--Stock Compensation
27 Stockholders' Equity
28 Earnings Per Share
29 Interim Reporting
30 Segment Reporting
31 Foreign Currency
32 Personal Financial Statements
33 Specialized Industry GAAP
Appendix A: Disclosure Checklist for Commercial Businesses
Index