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Wiley GAAP: Financial Statement Disclosure Manual

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Страница 1Страница 2 Table of Contents List of Tables Guide Pages WILEY GAAP Financial Statement Disclosures Manual Страница 8 PREFACE ABOUT THE AUTHOR Страница 11 2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE Subtopics Scope and Scope Exceptions PRACTICE ALERT DISCLOSURES AND PRESENTATION REQUIREMENTS ASC 205‐10, Overall ASC 205‐20, Discontinued Operations ASC 205‐30, Liquidation Basis of Accounting ASC 205‐40, Going Concern PRESENTATION AND DISCLOSURE EXAMPLES Example 2.1: Reclassification Example 2.2: Income Statement Presentation for Discontinued Operations—Face of the Income Statement Example 2.3: Computing the Gain or Loss on Disposal in the Year in Which the Discontinued Operation Is Classified as Held for Sale Example 2.4: Discontinued Operations—Adjustment of Loss Repeated in a Prior Period as a Discontinued Operation Example 2.5: Discontinued Operations Reporting—in Periods after the Sale, Including Adjustment for Contingency Example 2.6: Discontinued Operations—Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale Example 2.7: Discontinued Operations—Note Disclosure in Years Subsequent to the Year in Which the Discontinued Operation Was Classified as Held for Sale Example 2.8: Note—Discontinued Operation—Not a Strategic Shift Example 2.9: Basis of Presentation—Liquidation Basis of Accounting Example 2.10: Statement of Net Assets in Liquidation Example 2.11: Statement of Changes in Net Assets in Liquidation Example 2.12: Note—Liquidation Is Imminent Example 2.13: Liquidation Is Not Imminent Example 2.14: Going Concern—Substantial Doubt Remains—Contingent on Raising Capital Example 2.15: Going Concern—Substantial Doubt Remains—Contingent on Obtaining Financing Example 2.16: Going Concern—Substantial Doubt—Management's Plans 3 ASC 210 BALANCE SHEET AUTHORITATIVE LITERATURE Subtopics Scope and Scope Exceptions PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS ASC 210‐10, Overall Form of the Statement of Financial Position ASC 210‐20, Offsetting PRESENTATION AND DISCLOSURE EXAMPLES Example 3.1: Statement of Financial Position—Highly Aggregated Example 3.2: Statement of Financial Position—Highly Detailed Example 3.3: Disclosure by Type of Financial Instrument ² Example 3.4: Disclosure by Type of Financial Instrument and Type of Counterparty ³ Example 3.5: Sophisticated Entity Disclosure by Type of Financial Instrument and Type of Counterparty ⁴ Example 3.6: Netting of Certain Balance Sheet Accounts Notes Страница 51 5 ASC 220 INCOME STATEMENT—REPORTING COMPREHENSIVE INCOME AUTHORITATIVE LITERATURE Subtopics Scope PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS ASC 220‐10, Overall ASC 220‐20, Unusual Items or Infrequently Occurring Items ASC 220‐30, Business Interruption Insurance DISCLOSURE AND PRESENTATION EXAMPLES Example 5.1: Basic Order of Income Statement and Comprehensive Income Statement Example 5.2: A Multiple‐Step Format for Income from Continuing Operations Example 5.3: A Single‐Step Format for Income from Continuing Operations Example 5.4: Combined Statement of Income and Comprehensive Income with “Net of Tax” Presentation Example 5.5: Combined Statement of Income and Comprehensive Income with “Gross of Tax” Presentation Example 5.6: Two Separate but Consecutive Statements of Income and Comprehensive Income—Net of Tax Presentation Example 5.7: Note X: Income Taxes Example 5.8: Unusual or Infrequently Occurring Item—Fire at Manufacturing Facility Example 5.9: Unusual or Infrequently Occurring Items—Legal Settlement Example 5.10: Business Interruption and Insurance Recovery Example 5.11: Business Interruption and Insurance Recovery Notes 6 ASC 230, STATEMENT OF CASH FLOWS AUTHORITATIVE LITERATURE Subtopic Scope and Scope Exceptions PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS Objective Cash and Cash Equivalents Restrictions on Cash and Cash Equivalents Gross versus Net Basis Other Issues Related to Classification of Cash Flows Format of the Statement of Cash Flows PRESENTATION AND DISCLOSURE EXAMPLES Example 6.1: Statement of Cash Flows (without Details of Operating Activities) Example 6.2: Operating Activities: Formats for Direct and Indirect Methods Example 6.3: Statement of Cash Consolidated Entities Example 6.4: Cash and Cash Equivalents—Accounting Policy Example 6.5: Accounting Policy for Cash and Cash Equivalents, Including Details Example 6.6: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities Example 6.7: Amount of Interest and Income Taxes Paid and Noncash Investing and Financing Activities Example 6.8: Nature of Restrictions on Cash and Cash Equivalents Example 6.9: Nature of Restrictions on Cash and Cash Equivalents with Internal Reference Example 6.10: Disclosure in Tabular Format—Restricted Cash Presented in More Than One Line Item on the Balance Sheet 7 ASC 235 NOTES TO FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE Subtopic Scope Disclosure Techniques Parenthetical Explanations Notes to Financial Statements Cross‐References Valuation Allowances or Contra Accounts PRACTICE ALERT FASB Initiative SEC Initiative Suggestions for Improving Disclosure Effectiveness DISCLOSURE REQUIREMENTS ² DISCLOSURE EXAMPLES Accounting Period Accounts Receivable Advertising Cash Equivalents Comprehensive Income Concentrations of Risk Consolidation Policy Contingencies Derivatives Earnings Per Share Use of Estimates Financial Instruments Foreign Currency Transactions Income Taxes Intangible Assets Inventories Property and Equipment and Depreciation Methods Nature of Operations Revenue Recent Accounting Pronouncements Risks and Uncertainties Stock‐Based Compensation Notes {buyButton}

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