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by Joanne M. Flood
Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
Cover Page
Title Page
Copyright
Contents
PREFACE
About the Author
CODIFICATION TAXONOMY
1 ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
PERSPECTIVES AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
CON 8: CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Chapter 1 , The Objective of General Purpose Financial Reporting , and Chapter 3 , Qualitative Characteristics of Useful Financial Information (A Re
2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources – ASC 205-10-60 and ASC 205-20-60
3 ASC 210 BALANCE SHEET
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
4 ASC 215 STATEMENT OF SHAREHOLDER EQUITY
PERSPECTIVE AND ISSUES
5 ASC 220 COMPREHENSIVE INCOME
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
6 ASC 225 INCOME STATEMENT
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
7 ASC 230 STATEMENT OF CASH FLOWS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources (ASC 230-10-60)
8 ASC 235 NOTES TO FINANCIAL STATEMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
9 ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
10 ASC 255 CHANGING PRICES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
11 ASC 260 EARNINGS PER SHARE
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
COMPREHENSIVE EXAMPLE
Other Sources
12 ASC 270 INTERIM REPORTING
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
PART I—REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES
PART II—REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITES
Other Sources
13 ASC 272 LIMITED LIABILITY ENTITIES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
14 ASC 274 PERSONAL FINANCIAL STATEMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
EXAMPLE: HYPOTHETICAL SET OF PERSONAL FINANCIAL STATEMENTS
15 ASC 275 RISKS AND UNCERTAINTIES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
16 ASC 280 SEGMENT REPORTING
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
17 ASC 305 CASH AND CASH EQUIVALENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
18 ASC 310 RECEIVABLES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
19 ASC 320 INVESTMENTS—DEBT AND EQUITY SECURITIES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
20 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
21 ASC 325 INVESTMENTS—OTHER
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
22 ASC 330 INVENTORY
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
23 ASC 340 OTHER ASSETS AND DEFERRED COSTS
PERSPECTIVE AND ISSUES
DEFINITION OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
24 ASC 350 INTANGIBLES—GOODWILL AND OTHER
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
25 ASC 360 PROPERTY, PLANT, AND EQUIPMENT
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
26 ASC 405 LIABILITIES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
27 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
28 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
29 ASC 430 DEFERRED REVENUE
30 ASC 440 COMMITMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
31 ASC 450 CONTINGENCIES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
32 ASC 460 GUARANTEES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
33 ASC 470 DEBT
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
34 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
35 ASC 505 EQUITY
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL STATEMENT PRESENTATION
Other Sources
36 ASC 605 REVENUE RECOGNITION
REVENUE RECOGNITION—GENERAL PRINCIPLES
LONG-TERM CONSTRUCTION CONTRACTS (ASC 605-35)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
SERVICE REVENUES (ASC 605-20 AND ASC 605-45)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES CODIFICATION DEFINES SERVICE TRANSACTIONS AS FOLLOWS:
SALES WHEN COLLECTION IS UNCERTAIN
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
REVENUE RECOGNITION WHEN RIGHT OF RETURN EXISTS (ASC 605-15)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
REVENUE ARRANGEMENTS WITH MULTIPLE DELIVERABLES (ASC 605-25)
OTHER SPECIAL ACCOUNTING AND REPORTING ISSUES
37 ASC 705 COST OF SALES AND SERVICES
38 ASC 710 Compensation—General
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
39 ASC 712 COMPENSATON—NONRETIREMENT POST-EMPLOYMENT BENEFITS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
40 ASC 715 COMPENSATION—RETIREMENT BENEFITS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
41 ASC 718 COMPENSATION—STOCK COMPENSATION
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
42 ASC 720 OTHER EXPENSES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
43 ASC 730 RESEARCH AND DEVELOPMENT
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
44 ASC 740 INCOME TAXES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
45 ASC 805 BUSINESS COMBINATIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
46 ASC 808 COLLABORATIVE ARRANGEMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
47 ASC 810 CONSOLIDATIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Other Sources
48 ASC 815 DERIVATIVES AND HEDGING
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
49 ASC 820 FAIR VALUE MEASUREMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
50 ASC 825 FINANCIAL INSTRUMENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
51 ASC 830 FOREIGN CURRENCY MATTERS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ACCOUNTS TO BE REMEASURED USING HISTORICAL EXCHANGE RATES
52 ASC 835 INTEREST
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
53 ASC 840 LEASES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
54 ASC 845 NONMONETARY TRANSACTIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
55 ASC 850 RELATED-PARTY DISCLOSURES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
56 ASC 852 REORGANIZATIONS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
57 ASC 855 SUBSEQUENT EVENTS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
58 ASC 860 TRANSFERS AND SERVICING
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
59 ASC 900s SPECIALIZED INDUSTRY GAAP
CONTRACTORS—FEDERAL GOVERNMENT (ASC 912)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
DEVELOPMENT STAGE ENTERPRISES (ASC 915)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ENTERTAINTMENT—BROADCASTERS (ASC 920)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ENTERTAINMENT—CABLE TELEVISION (ASC 922)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ENTERTAINMENT—CASINOS (ASC 924)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ENTERTAINMENT—FILM (ASC 926)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ENTERTAINMENT—MUSIC (ASC 928)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
EXTRACTIVE ACTIVITIES—OIL AND GAS (ASC 932)
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL SERVICES—DEPOSITORY AND LENDING (ASC 942)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL SERVICES—INSURANCE (ASC 944)
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL SERVICES—INVESTMENT COMPANIES (ASC 946)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL SERVICES—MORTGAGE BANKING (ASC 948)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL SERVICES—TITLE PLANT (ASC 950)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
FRANCHISORS (ASC 952)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS AND RULES
NOT-FOR-PROFIT ORGANIZATIONS (ASC 958)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
PLAN ACCOUNTING (ASC 960, ASC 962, ASC 965)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
REAL ESTATE—GENERAL (ASC 970)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
REAL ESTATE—RETAIL LAND (ASC 976)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
REAL ESTATE TIME-SHARING ACTIVITIES (ASC 978)
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
REGULATED OPERATIONS (ASC 980)
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
SOFTWARE (ASC 985)
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
Appendix Disclosure Checklist for Commercial Businesses
PRESENTATION
ASSETS
LIABILITIES
EQUITY
REVENUE
EXPENSES
BROAD TRANSACTIONS
INDUSTRY
INDEX
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