{"product_id":"wiley-gaap-financial-statement-disclosure-manual-isbn-9781118572085","title":"Wiley GAAP: Financial Statement Disclosure Manual","description":"\u003cb\u003eStreamline financial statement preparation with this cross-referenced guide\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eFinancial Statement Disclosures Manual\u003c\/i\u003e is a natural complement to \u003ci\u003eWiley GAAP\u003c\/i\u003e, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.\u003c\/p\u003e \u003cp\u003eDetermining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eFind specific GAAP codification and explanations quickly and easily\u003c\/li\u003e \u003cli\u003eGet up to speed on the latest developments and updates\u003c\/li\u003e \u003cli\u003eFollow references to relevant content in Wiley GAAP and the Disclosure Checklist\u003c\/li\u003e \u003cli\u003eStudy expertly-prepared examples to understand GAAP applications\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEnhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments – and their applications and requirements – is an essential but time-consuming part of the accountant's role. \u003ci\u003eFinancial Statement Disclosures Manual\u003c\/i\u003e simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.\u003c\/p\u003e \u003cp\u003ePreface ix\u003c\/p\u003e \u003cp\u003eAbout the Author xi\u003c\/p\u003e \u003cp\u003e1 ASC 105 Generally Accepted Accounting Principles 1\u003c\/p\u003e \u003cp\u003e2 ASC 205 Presentation of Financial Statements 5\u003c\/p\u003e \u003cp\u003e3 ASC 210 Balance Sheet 27\u003c\/p\u003e \u003cp\u003e4 ASC 215 Statement of Shareholder Equity 45\u003c\/p\u003e \u003cp\u003e5 ASC 220 Income Statement—Reporting Comprehensive Income 47\u003c\/p\u003e \u003cp\u003e6 ASC 230, Statement of Cash Flows 63\u003c\/p\u003e \u003cp\u003e7 ASC 235 Notes to Financial Statements 77\u003c\/p\u003e \u003cp\u003e8 ASC 250 Accounting Changes and Error Corrections 99\u003c\/p\u003e \u003cp\u003e9 ASC 255 Changing Prices 121\u003c\/p\u003e \u003cp\u003e10 ASC 260 Earnings Per Share 125\u003c\/p\u003e \u003cp\u003e11 ASC 270 Interim Reporting 139\u003c\/p\u003e \u003cp\u003e12 ASC 272 Limited Liability Entities 149\u003c\/p\u003e \u003cp\u003e13 ASC 274 Personal Financial Statements 153\u003c\/p\u003e \u003cp\u003e14 ASC 275 Risks and Uncertainties 159\u003c\/p\u003e \u003cp\u003e15 ASC 280 Segment Reporting 169\u003c\/p\u003e \u003cp\u003e16 ASC 310 Receivables 177\u003c\/p\u003e \u003cp\u003e17 ASC 320 Investments—Debt Securities 195\u003c\/p\u003e \u003cp\u003e18 ASC 321 Investments—Equity Securities 209\u003c\/p\u003e \u003cp\u003e19 ASC 323 Investments—Equity Method and Joint Ventures 217\u003c\/p\u003e \u003cp\u003e20 ASC 325 Investments—Other 231\u003c\/p\u003e \u003cp\u003e21 ASC 326 Financial Instruments—Credit Losses 239\u003c\/p\u003e \u003cp\u003e22 ASC 330 Inventory 251\u003c\/p\u003e \u003cp\u003e23 ASC 340 Other Assets and Deferred Costs 261\u003c\/p\u003e \u003cp\u003e24 ASC 350 Intangibles—Goodwill and Other 269\u003c\/p\u003e \u003cp\u003e25 ASC 360 Property, Plant, and Equipment 291\u003c\/p\u003e \u003cp\u003e26 ASC 405 Liabilities 303\u003c\/p\u003e \u003cp\u003e27 ASC 410 Asset Retirement and Environmental Obligations 309\u003c\/p\u003e \u003cp\u003e28 ASC 420 Exit or Disposal Cost Obligations 323\u003c\/p\u003e \u003cp\u003e29 ASC 430 Deferred Revenue and Contract Liabilities 331\u003c\/p\u003e \u003cp\u003e30 ASC 440 Commitments 333\u003c\/p\u003e \u003cp\u003e31 ASC 450 Contingencies 339\u003c\/p\u003e \u003cp\u003e32 ASC 460 Guarantees 349\u003c\/p\u003e \u003cp\u003e33 ASC 470 Debt 359\u003c\/p\u003e \u003cp\u003e34 ASC 480 Distinguishing Liabilities from Equity 377\u003c\/p\u003e \u003cp\u003e35 ASC 505 Equity 387\u003c\/p\u003e \u003cp\u003e36 ASC 605 Revenue Recognition 409\u003c\/p\u003e \u003cp\u003e37 ASC 606 Revenue from Contracts with Customers 411\u003c\/p\u003e \u003cp\u003e38 ASC 610 Other Income 443\u003c\/p\u003e \u003cp\u003e39 ASC 705 Cost of Sales and Services 449\u003c\/p\u003e \u003cp\u003e40 ASC 710 Compensation—General 451\u003c\/p\u003e \u003cp\u003e41 ASC 712 Compensation—Nonretirement Postemployment Benefits 457\u003c\/p\u003e \u003cp\u003e42 ASC 715 Compensation—Retirement Benefits 459\u003c\/p\u003e \u003cp\u003e43 ASC 718 Compensation—Stock Compensation 489\u003c\/p\u003e \u003cp\u003e44 ASC 720 Other Expenses 499\u003c\/p\u003e \u003cp\u003e45 ASC 730 Research and Development 507\u003c\/p\u003e \u003cp\u003e46 ASC 740 Income Taxes 513\u003c\/p\u003e \u003cp\u003e47 ASC 805 Business Combinations 529\u003c\/p\u003e \u003cp\u003e48 ASC 808 Collaborative Arrangements 551\u003c\/p\u003e \u003cp\u003e49 ASC 810 Consolidations 563\u003c\/p\u003e \u003cp\u003e50 ASC 815 Derivatives and Hedging 587\u003c\/p\u003e \u003cp\u003e51 ASC 820 Fair Value Measurement 619\u003c\/p\u003e \u003cp\u003e52 ASC 825 Financial Instruments 627\u003c\/p\u003e \u003cp\u003e53 ASC 830 Foreign Currency Matters 641\u003c\/p\u003e \u003cp\u003e54 ASC 835 Interest 649\u003c\/p\u003e \u003cp\u003e55 ASC 840 Leases 657\u003c\/p\u003e \u003cp\u003e56 ASC 842 Leases 665\u003c\/p\u003e \u003cp\u003e57 ASC 845 Nonmonetary Transactions 685\u003c\/p\u003e \u003cp\u003e58 ASC 848 Reference Rate Reform 691\u003c\/p\u003e \u003cp\u003e59 ASC 850 Related-Party Disclosures 699\u003c\/p\u003e \u003cp\u003e60 ASC 852 Reorganizations 707\u003c\/p\u003e \u003cp\u003e61 ASC 853 Service Concession Arrangements 729\u003c\/p\u003e \u003cp\u003e62 ASC 855 Subsequent Events 733\u003c\/p\u003e \u003cp\u003e63 ASC 860 Transfers and Servicing 739\u003c\/p\u003e \u003cp\u003eIndex 751\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJoanne M. Flood, CPA\u003c\/b\u003e, has experience as an auditor in an international firm and a small firm plus twenty years of experience at the AICPA managing, developing, and writing accounting and auditing training materials. She pioneered the AICPA’s e-learning product line and spearheaded the development of the AICPA online IFRS Certificate Program.\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eDeliver rigorous financial statements with help from this comprehensive guide to financial disclosure\u003c\/b\u003e\u003c\/p\u003e\u003cp\u003eIn \u003ci\u003eWiley GAAP: Financial Statement Disclosure Manual\u003c\/i\u003e, author Joanne Flood delivers a natural complement to \u003ci\u003eWiley GAAP\u003c\/i\u003e that provides accountants and auditors with a complete set of tools to prepare their financial statements.\u003c\/p\u003e\u003cp\u003eThe book is organized according to the FASB Codification schema, making information easy and intuitive to find and simplifying research. It includes explicit examples designed for easy customization, streamlining the statement preparation process, and improving the efficacy of disclosures by clearly specifying the information that is most important to readers.\u003c\/p\u003e\u003cp\u003eFully up-to-date and compliant with the most recent standards published by the FASB, the book prepares accountants for the proliferation of complicated instruments and the increasing pressure toward transparency and enhanced disclosure requirements. It is fully cross-referenced to relevant GAAP information and tools.\u003c\/p\u003e\u003cp\u003ePerfect for financial statement preparers and auditors using U.S. GAAP rules, \u003ci\u003eWiley GAAP: Financial Statement Disclosure Manual\u003c\/i\u003e is an ideal addition to the library of anyone who already owns the \u003ci\u003eWiley GAAP or digital Financial Statements Disclosure Checklist\u003c\/i\u003e products.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990491513061,"sku":"NP9781118572085","price":125.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118572085.jpg?v=1761788040","url":"https:\/\/k12savings.com\/es\/products\/wiley-gaap-financial-statement-disclosure-manual-isbn-9781118572085","provider":"K12savings","version":"1.0","type":"link"}