Wiley Gaap : Interpretation and Application of Generally Accepted Accounting Principles, 2000

by Patrick R. Delaney; James R. Adler; Michael F. Foran

• ISBN13: 9780471351153
• ISBN10: 0471351156
• Format: Paperback
• Copyright: 1999-10-01
• Publisher: John Wiley & Sons Inc

Summary

The bestselling series in accounting takes you into the next millennium ...

Table of Contents

Authoritative Accounting Pronouncements	ix
Researching GAAP Problems	1	(28)
Appendix: Conceptual Framework	22	(7)
Balance Sheet	29	(26)
Income Statement	55	(34)
Statement of Cash Flows	89	(14)
Cash, Receivables, and Prepaid Expenses	103	(38)
Short-Term Investments and Financial Instruments	141	(78)
Inventory	219	(38)
Appendix A: LIFO Conformity Rule	251	(1)
Appendix B: Task Force on LIFO Inventory	252	(5)
Special Revenue Recognition Areas	257	(72)
Long-Term Construction Contracts	258	(17)
Service Sales Transaction	275	(7)
Sales When Collection Is Uncertain	282	(9)
Revenue Recognition When Right of Return Exists	291	(4)
Profit Recognition on Real Estate Sales	295	(18)
Real Estate Operations	313	(11)
Franchising: Accounting by Franchisors	324	(5)
Long-Lived Assets	329	(28)
Investments	357	(42)
Business Combinations and Consolidated Financial Statements	399	(76)
Current Liabilities and Contingencies	475	(14)
Long-Term Debt	489	(26)
Accounting for Leases	515	(58)
Appendix: Leveraged Leases	566	(7)
Accounting for Income Taxes	573	(62)
Appendix A: Accounting for Income Taxes in Interim Periods	619	(13)
Appendix B: Schedule of Common Permanent and Temporary Differences	632	(3)
Accounting for Pensions	635	(34)
Stockholders Equity	669	(66)
Appendix: Financial Statement Presentation	733	(2)
Earnings per Share	735	(22)
Appendix: Comprehensive Example	754	(3)
Interim and Segment Reporting	757	(18)
Interim Reporting	757	(7)
Segment Reporting	764	(8)
Appendix: Comprehensive Illustration	772	(3)
Accounting Changes and Correction of Errors	775	(24)
Appendix: Accounting Changes in Interim Periods	793	(6)
Foreign Currency	799	(26)
Appendix: Accounts to Be Remeasured Using Historical Exchange Rates	824	(1)
Personal Financial Statements	825	(10)
Appendix: Hypothetical Set of Personal Financial Statements	830	(5)
Specialized Industry GAAP	835	(110)
Banking and Thrift Industries	837	(16)
Broadcasting Industry	853	(5)
Cable Television Industry	858	(4)
Computer Software Costs and Revenues	862	(14)
Employee Benefit Plans	876	(5)
Finance Companies	881	(4)
Government Contracts	885	(3)
Insurance Industry	888	(7)
Investment Companies	895	(5)
Mortgage Banking Activities	900	(7)
Motion Picture Industry	907	(7)
Not-for-Profit Organizations	914	(12)
Oil and Gas Producing Activities	926	(3)
Pension Funds	929	(4)
Record and Music Industry	933	(3)
Regulated Operations	936	(6)
Title Plant	942	(3)
Appendix: Disclosure Checklist	945	(48)
2000 Self-Study CPE Program	993	(70)
Index	1063