Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 93

1  Authoritative Literature Subtopic Scope Disclosure Techniques Parenthetical Explanations Example—Parenthetical Explanations Notes to Financial Statements Example—Internal Reference to Note Cross‐References Example—Cross‐References to Other Line Items Valuation Allowances or Contra Accounts Example—Valuation Allowances or Contra Accounts

2  Practice Alert FASB Initiative SEC Initiative Suggestions for Improving Disclosure Effectiveness

3  Disclosure Requirements

4  Disclosure Examples Accounting Period Example 7.1: Fiscal Period Example 7.2: Change in Fiscal Year‐End Accounts Receivable Example 7.3: Receivables and Allowances for Doubtful Accounts and Composition of Other Receivables Example 7.4: Accounts Receivable, Including Amounts of Allowance Accounts Advertising Example 7.5: Marketing and Advertising ExpensesMarketing and advertising expenditures are expensed in the annual period in which the expenditure is incurred. Example 7.6: Advertising Expenses and Promotional Costs Cash Equivalents Example 7.7: Cash Equivalents Example 7.8: Cash Equivalents—No Cash Equivalents Comprehensive Income Example 7.9: Comprehensive Income (Loss) Concentrations of Risk Example 7.10: Concentration of Risk Example 7.11: Concentration of Risk Consolidation Policy Example 7.12: Basis of Presentation and Basis of Consolidation: Combined Note Example 7.13: Basis of Consolidation with Detail Example 7.14: Basis of Consolidation, Including a VIE Example 7.15: Noncontrolling Interest Contingencies Example 7.16: Contingencies Derivatives Example 7.17: Convertible Notes Payable and Derivative Instruments Earnings Per Share Example 7.18: Earnings (Loss) Per Share Example 7.19: Loss per Common Share Use of Estimates Example 7.20: Use of Estimates and Assumptions Financial Instruments Example 7.21: Fair Value of Financial Instruments Example 7.22: Derivative Financial Instruments Foreign Currency Transactions Example 7.23: Foreign Currency Transactions and Comprehensive Income Income Taxes Example 7.24: Taxation, Including Tax Cuts and Jobs Act Disclosure Example 7.25: Taxation Intangible Assets Example 7.26: Intangible Assets, Net Example 7.27: Goodwill Example 7.28: Goodwill and Intangible Assets Example 7.29: Software Development Costs Inventories Example 7.30: Inventories and Cost Method Example 7.40: Inventories—Merchandise Inventories Property and Equipment and Depreciation Methods Example 7.41: Property and Equipment, Net, Straight‐Line Depreciation Method and Impairment Policy Example 7.42: Property and Equipment, Net, Declining Balance Depreciation Method Example 7.43: Long‐lived Assets—Impairment or Disposal Nature of Operations Example 7.44: Nature of Operations Revenue Example 7.45: Revenue Recognition under ASC 606 with Effects of Adoption of ASU 2014‐09 Example 7.46: Revenue Recognition under ASC 606, Including Policies Regarding Performance Obligations, Estimated Returns, Shipping Fees, and Gift Cards Recent Accounting Pronouncements Example 7.47: Recent Accounting Pronouncements Example 7.48: Recent Accounting Pronouncements Example 7.49: Recently Adopted Accounting Pronouncements Example 7.50: Recently Issued Adopted Pronouncements Risks and Uncertainties Example 7.51: Risks and Uncertainties Stock‐Based Compensation Example 7.52: Stock‐Based Compensation Example 7.53: Stock‐Based Compensation