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GAAP Guide (2021) [Minkštas viršelis]

  • Formatas: Paperback / softback, aukštis x plotis x storis: 277x216x56 mm, weight: 2359 g, Illustrations, unspecified
  • Išleidimo metai: 27-Nov-2020
  • Leidėjas: CCH Incorporated
  • ISBN-10: 0808053655
  • ISBN-13: 9780808053651
  • Formatas: Paperback / softback, aukštis x plotis x storis: 277x216x56 mm, weight: 2359 g, Illustrations, unspecified
  • Išleidimo metai: 27-Nov-2020
  • Leidėjas: CCH Incorporated
  • ISBN-10: 0808053655
  • ISBN-13: 9780808053651

CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.

Preface v
About the Authors xi
Generally Accepted Accounting Principles
Chapter 1 ASC105--Generally Accepted Accounting Principles
1001(1000)
Chapter 2 ASC 205--Presentation of Financial Statements
2001(1000)
Chapter 3 ASC 210--Balance Sheet
3001(1000)
Chapter 4 ASC 215--Statement of Shareholder Equity
4001(1000)
Chapter 5 ASC 220--Comprehensive Income
5001(1000)
Chapter 6 ASC 225--Income Statement
6001(1000)
Chapter 7 ASC 230--Statement of Cash Flows
7001(1000)
Chapter 8 ASC 235--Accounting Policies and Standards
8001(1000)
Chapter 9 ASC 250--Accounting Changes and Error Corrections
9001(1000)
Chapter 10 ASC 255--Changing Prices
10001(1000)
Chapter 11 ASC 260--Earnings Per Share
11001(1000)
Chapter 12 ASC 270--Interim Reporting
12001(1000)
Chapter 13 ASC 272--Limited Liability Entities
13001(1000)
Chapter 14 ASC 274--Personal Financial Statements
14001(1000)
Chapter 15 ASC 275--Risks and Uncertainties
15001(1000)
Chapter 16 ASC 280--Segment Reporting
16001(1000)
Chapter 17 ASC 305--Cash and Cash Equivalents
17001(1000)
Chapter 18 ASC 310--Receivables
18001(1000)
Chapter 19 ASC 320--Investments--Debt Securities
19001(1000)
Chapter 20 ASC 321--Investments--Equity Securities
20001(1000)
Chapter 21 ASC 323--Investments--Equity Method and Joint Ventures
21001(1000)
Chapter 22 ASC 325--Investments--Other
22001(1000)
Chapter 23 ASC 326--Financial Instruments--Credit Losses
23001(1000)
Chapter 24 ASC 330--Inventory
24001(1000)
Chapter 25 ASC 340--Deferred Costs and Other Assets
25001(1000)
Chapter 26 ASC 350--Intangibles--Goodwill and Other
26001(1000)
Chapter 27 ASC 360--Property, Plant, and Equipment
27001(1000)
Chapter 28 ASC 405--Liabilities
28001(1000)
Chapter 29 ASC 410--Asset Retirement and Environmental Obligations
29001(1000)
Chapter 30 ASC 420--Exit or Disposal Cost Obligations
30001(1000)
Chapter 31 ASC 430--Deferred Revenue and Contract Liabilities
31001(1000)
Chapter 32 ASC 440--Commitments
32001(1000)
Chapter 33 ASC 450--Contingencies
33001(1000)
Chapter 34 ASC 460--Guarantees
34001(1000)
Chapter 35 ASC 470--Debt
35001(1000)
Chapter 36 ASC 480--Distinguishing Liabilities From Equity
36001(1000)
Chapter 37 ASC 505--Equity
37001(1000)
Chapter 38 ASC 606/605--Revenue Recognition
38001(1000)
Chapter 39 ASC 705--Cost of Sales and Services
39001(1000)
Chapter 40 ASC 710--Compensation--General
40001(1000)
Chapter 41 ASC 712--Compensation--Nonretirement Postemployment Benefits
41001(1000)
Chapter 42 ASC 715--Compensation--Retirement Benefits
42001(1000)
Chapter 43 ASC 718--Compensation--Stock Compensation
43001(1000)
Chapter 44 ASC 720--Other Expenses
44001(1000)
Chapter 45 ASC 730--Research and Development
45001(1000)
Chapter 46 ASC 740--Income Taxes
46001(1000)
Chapter 47 ASC 805--Business Combinations
47001(1000)
Chapter 48 ASC 808--Collaborative Arrangements
48001(1000)
Chapter 49 ASC 810--Consolidation
49001(1000)
Chapter 50 ASC 815--Derivatives and Hedging
50001(1000)
Chapter 51 ASC 820--Fair Value Measurement
51001(1000)
Chapter 52 ASC 825--Financial Instruments
52001(1000)
Chapter 53 ASC 830--Foreign Currency Matters
53001(1000)
Chapter 54 ASC 832--Government Assistance
54001(1000)
Chapter 55 ASC 835--Interest
55001(1000)
Chapter 56 ASC 842--Leases
56001(1000)
Chapter 57 ASC 845--Nonmonetary Transactions
57001(1000)
Chapter 58 ASC 848--Reference Rate Reform
58001(1000)
Chapter 59 ASC 850--Related Party Disclosures
59001(1000)
Chapter 60 ASC 852--Reorganizations
60001(1000)
Chapter 61 ASC 853--Accounting for Service Concession Arrangements
61001(1000)
Chapter 62 ASC 855--Subsequent Events
62001(1000)
Chapter 63 ASC 860--Transfers and Servicing
63001(1000)
Appendices
Appendix A ASC 912--Contractors--Federal Government
64001(1000)
Appendix B ASC 92X--Entertainment
65001(1000)
Appendix C ASC 93X--Extractive Activities
66001(1000)
Appendix D ASC 94X--Financial Services
67001(1000)
Appendix E ASC 954--Health Care Entities
68001(1000)
Appendix F ASC 958--Not-For-Profit Entities 69001(1000)
Appendix G ASC 96X--Plan Accounting 70001(1000)
Appendix H ASC 970--Real Estate--General 71001(1000)
Appendix I ASC 980--Regulated Operations 72001(1000)
Appendix J ASC 985--Software 73001(1000)
Accounting Resources on the Web 74001(1000)
Index 75001