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More About This Title Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
English
About the Author ix
About the Online Resources xi
Codification Taxonomy xiii
1 Researching GAAP Matters 1
2 Statement of Financial Position 27
3 Statements of Income and Comprehensive Income 53
4 Statement of Cash Flows 87
5 Accounting Policies, Changes, and Restatements 105
6 Fair Value 137
7 Cash, Receivables, and Prepaid Expenses 171
8 Transfers and Servicing of Financial Assets 197
9 Investments—Debt and Equity 235
10 Derivatives and Hedging 263
11 Inventory 317
12 Revenue Recognition—Evolving Principles and Specialized Applications 359
Revenue Recognition—General Principles 361
Long-Term Construction Contracts 369
Service Revenues 384
Sales When Collection Is Uncertain 392
Revenue Recognition When Right of Return Exists 399
Profit Recognition on Real Estate Sales 403
Real Estate Operations 424
Franchising: Accounting by Franchisors 429
Other Special Accounting and Reporting Issues 433
13 Intangibles—Goodwill and Other 445
14 Property, Plant, and Equipment 465
15 Investments—Equity Method and Joint Ventures 511
16 Investments—Other 545
17 Business Combinations and Consolidated Financial Statement 555
18 Collaborative Arrangements 633
19 Current Liabilities and Contingencies 643
20 Long-Term Liabilities 669
21 Leases 719
22 Research and Development 793
23 Nonmonetary Transactions 799
24 Income Taxes 809
25 Compensation—Retirement Benefits 881
26 Compensation—Stock Compensation 925
27 Stockholders’ Equity 959
28 Earnings Per Share 1005
29 Interim Reporting 1035
30 Segment Reporting 1049
31 Foreign Currency 1059
32 Personal Financial Statements 1089
33 Specialized Industry GAAP 1097
Appendix A: Disclosure Checklist for Commercial Businesses 1203
Index 1285
