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|All Authors / Contributors:||
Barry Jay Epstein; Ralph Nach; Steven M Bragg
|ISBN:||9780471798200 0471798207 0471798703 9780471798705 9789990192636 9990192634 9789990202823 9990202826|
|Description:||lxviii, 1216 pages : illustrations ; 24 cm|
|Contents:||Authoritative Accounting Pronouncements. 1 Researching GAAP Matters. 2 Balance Sheet. 3 Statements of Income and Comprehensive Income. 4 Statement of Cash Flows. 5 Accounting Policies, Changes, and Restatements. 6 Cash, Receivables, and Prepaid Expenses. 7 Short Term Investments and Financial Instruments. 8 Inventory. 9 Revenue Recognition Evolving Principles and Specialized Applications. Revenue Recognition General Principles. Long Term Construction Contracts. Service Revenues. Sales When Collection Is Uncertain. Revenue Recognition When Right of Return Exists. Profit Recognition on Real Estate Sales. Real Estate Operations. Franchising: Accounting by Franchisors. Other Special Accounting and Reporting Issues. 10 Long Lived Assets. 11 Investments. 12 Business Combinations and Consolidated Financial Statements. 13 Current Liabilities and Contingencies. 14 Long Term Liabilities. 15 Leases. 16 Income Taxes. 17 Pensions and Other Postretirement Benefits. 18 Stockholders' Equity. Appendix A: Financial Statement Presentation. 19 Earnings Per Share. Appendix: Comprehensive Example. 20 Interim Reporting. 21 Segment Reporting. 22 Foreign Currency. Appendix: Accounts to Be Remeasured Using Historical Exchange Rates. 23 Personal Financial Statements. Appendix: Hypothetical Set of Personal Financial Statements. 24 Specialized Industry GAAP. Banking and Thrift. Broadcasting. Cable Television. Computer Software Developers. Employee Benefit Plans, Including Pension Funds. Finance Companies. Government Contractors. Insurance. Investment Companies. Mortgage Banking. Motion Pictures. Not for Profit Organizations. Oil and Gas Producers. Recording and Music. Regulated Operations. Title Plant. Appendix A: Disclosure Checklist. Appendix B: International vs. US Accounting Standards. Index.|
|Responsibility:||Barry J. Epstein, Ralph Nach, Steven M. Bragg.|