Wiley GAAP 2012 : Interpretation and Application of Generally Accepted Accounting Principles By Bragg, Steven M. Publisher : John Wiley & Sons Inc Published Date : 2011/09 Binding : Paperback ISBN : 9780470923962 BookWeb Price : S$ 206.37 Kinokuniya Privilege Card member price : S$ 185.73 Availability Status : Out of stock. The item is subject to availability at publisher. We will e-mail you with an estimated delivery date as soon as we have more information. Language : English

 
Preface                                            vii
About the Author                                   ix
About the Online Resources                         xi
Codification Taxonomy                              xiii
    1 Researching GAAP Matters                     1   (28)
    2 Statement of Financial Position              29  (26)
    3 Statements of Income and Comprehensive       55  (34)
    Income
    4 Statement of Cash Flows                      89  (16)
    5 Accounting Policies, Changes, and            105 (36)
    Restatements
    6 Fair Value                                   141 (36)
    7 Cash, Receivables, and Prepaid Expenses      177 (58)
    8 Short-Term Investments and Financial         235 (70)
    Instruments
    9 Inventory                                    305 (42)
    10 Revenue Recognition---Evolving              347 (84)
    Principles and Specialized Applications
      Revenue Recognition---General Principles     349 (8)
      Long-Term Construction Contracts             357 (15)
      Service Revenues                             372 (8)
      Sales When Collection Is Uncertain           380 (7)
      Revenue Recognition When Right of Return     387 (4)
      Exists
      Profit Recognition on Real Estate Sales      391 (21)
      Real Estate Operations                       412 (4)
      Franchising: Accounting by Franchisors       416 (5)
      Other Special Accounting and Reporting       421 (10)
      Issues
    11 Long-Lived Assets                           431 (64)
    12 Long-Term Investments                       495 (92)
    13 Business Combinations and Consolidated      587 (84)
    Financial Statements
    14 Current Liabilities and Contingencies       671 (26)
    15 Long-Term Liabilities                       697 (50)
    16 Leases                                      747 (76)
    17 Research and Development                    823 (6)
    18 Nonmonetary Transactions                    829 (10)
    19 Income Taxes                                839 (74)
    20 Pensions and Other Postretirement           913 (50)
    Benefits
    21 Stockholders' Equity                        963 (74)
        Appendix A Financial Statement             1034(3)
        Presentation
    22 Earnings Per Share                          1037(30)
        Appendix: Comprehensive Example            1063(4)
    23 Interim Reporting                           1067(14)
    24 Segment Reporting                           1081(10)
    25 Foreign Currency                            1091(30)
        Appendix: Accounts to Be Remeasured        1119(2)
        Using Historical Exchange Rates
    26 Personal Financial Statements               1121(8)
        Appendix: Hypothetical Set of Personal     1126(3)
        Financial Statements
    27 Specialized Industry GAAP                   1129(108)
      Banking and Thrift                           1131(15)
      Broadcasting                                 1146(4)
      Cable Television                             1150(3)
      Casinos                                      1153(1)
      Computer Software Developers                 1154(9)
      Employee Benefit Plans, Including Pension    1163(8)
      Funds
      Finance Companies                            1171(4)
      Government Contractors                       1175(2)
      Insurance                                    1177(11)
      Investment Companies                         1188(6)
      Mortgage Banking                             1194(7)
      Motion Pictures                              1201(10)
      Not-for-Profit Organizations                 1211(15)
      Oil and Gas Producers                        1226(2)
      Recording and Music                          1228(3)
      Regulated Operations                         1231(4)
      Title Plant                                  1235(2)
Appendix A Disclosure Checklist for Commercial     1237(64)
Businesses
Index                                              1301