Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 3

1  COVER

2  TITLE PAGE

3  COPYRIGHT

4  PREFACE

5  ABOUT THE AUTHOR

6  1 ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS

7  2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURES AND PRESENTATION REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

8  3 ASC 210 BALANCE SHEET AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

9  4 ASC 215 STATEMENT OF SHAREHOLDER EQUITY AUTHORITATIVE LITERATURE

10  5 ASC 220 INCOME STATEMENT—REPORTING COMPREHENSIVE INCOME AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS DISCLOSURE AND PRESENTATION EXAMPLES NOTES

11  6 ASC 230, STATEMENT OF CASH FLOWS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

12  7 ASC 235 NOTES TO FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE REQUIREMENTS² DISCLOSURE EXAMPLES NOTES

13  8 ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS EXAMPLE DISCLOSURES

14  9 ASC 255 CHANGING PRICES AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS EXAMPLE PRESENTATION AND DISCLOSURE

15  10 ASC 260 EARNINGS PER SHARE AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS COMPREHENSIVE EXAMPLE PRESENTATION AND DISCLOSURE EXAMPLES

16  11 ASC 270 INTERIM REPORTING AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITIES PRESENTATION AND DISCLOSURE EXAMPLES

17  12 ASC 272 LIMITED LIABILITY ENTITIES AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS DISCLOSURE EXAMPLES

18  13 ASC 274 PERSONAL FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLE

19  14 ASC 275 RISKS AND UNCERTAINTIES AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE REQUIREMENTS DISCLOSURE EXAMPLES

20  15 ASC 280 SEGMENT REPORTING AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS EXAMPLE PRESENTATIONS AND DISCLOSURES

21  16 ASC 310 RECEIVABLES TECHNICAL ALERTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

22  17 ASC 320 INVESTMENTS—DEBT SECURITIES TECHNICAL ALERTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

23  18 ASC 321 INVESTMENTS—EQUITY SECURITIES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

24  19 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES TECHNICAL ALERT AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

25  20 ASC 325 INVESTMENTS—OTHER TECHNICAL ALERT AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

26  21 ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES TECHNICAL ALERTS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

27  22 ASC 330 INVENTORY TECHNICAL ALERT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

28  23 ASC 340 OTHER ASSETS AND DEFERRED COSTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

29  24 ASC 350 INTANGIBLES—GOODWILL AND OTHER TECHNICAL ALERT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

30  25 ASC 360 PROPERTY, PLANT, AND EQUIPMENT ACCOUNTING REQUIREMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

31  26 ASC 405 LIABILITIES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

32  27 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

33  28 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

34  29 ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES

35  30 ASC 440 COMMITMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

36  31 ASC 450 CONTINGENCIES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

37  32 ASC 460 GUARANTEES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

38  33 ASC 470 DEBT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

39  34 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

40  35 ASC 505 EQUITY AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

41  36 ASC 605 REVENUE RECOGNITION AUTHORITATIVE LITERATURE

42  37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS AUTHORITATIVE LITERATURE STEP 1: IDENTIFY THE CONTRACT WITH THE CUSTOMER STEP 2: IDENTIFY THE PERFORMANCE OBLIGATIONS STEP 3: DETERMINE THE TRANSACTION PRICE STEP 4: ALLOCATE THE TRANSACTION PRICE STEP 5: RECOGNIZE REVENUE WHEN (OR AS) THE ENTITY SATISFIES A PERFORMANCE OBLIGATION OTHER ISSUES PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

43  38 ASC 610 OTHER INCOME AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

44  39 ASC 705 COST OF SALES AND SERVICES AUTHORITATIVE LITERATURE

45  40 ASC 710 COMPENSATION— GENERAL AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

46  41 ASC 712 COMPENSATION—NONRETIREMENT POSTEMPLOYMENT BENEFITS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

47  42 ASC 715 COMPENSATION—RETIREMENT BENEFITS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

48  43 ASC 718 COMPENSATION—STOCK COMPENSATION AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

49  44 ASC 720 OTHER EXPENSES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

50  45 ASC 730 RESEARCH AND DEVELOPMENT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

51  46 ASC 740 INCOME TAXES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

52  47 ASC 805 BUSINESS COMBINATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

53  48 ASC 808 COLLABORATIVE ARRANGEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

54  49 ASC 810 CONSOLIDATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

55  50 ASC 815 DERIVATIVES AND HEDGING AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

56  51 ASC 820 FAIR VALUE MEASUREMENT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

57  52 ASC 825 FINANCIAL INSTRUMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

58  53 ASC 830 FOREIGN CURRENCY MATTERS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

59  51 ASC 835 INTEREST AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

60  55 ASC 840 LEASES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

61  56 ASC 842 LEASES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

62  57 ASC 845 NONMONETARY TRANSACTIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

63  58 ASC 848 REFERENCE RATE REFORM AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE EXAMPLES

64  59 ASC 850 RELATED-PARTY DISCLOSURES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

65  60 ASC 852 REORGANIZATIONS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

66  61 ASC 853 SERVICE CONCESSION ARRANGEMENTS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

67  62 ASC 855 SUBSEQUENT EVENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

68  63 ASC 860 TRANSFERS AND SERVICING AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

69  INDEX

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