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GAAP: Interpretation and Application

Patrick R. Delaney

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Abstract

Researching GAAP Problems Balance Sheet Income Statement Statement of Cash Flows Cash, Receivables, and Short-Term Investments Inventory Special Revenue Recognition Areas Long-Lived Assets Investments Business Combinations and Consolidated Financial Statements Current Liabilities and Contingencies Long-Term Debt Accounting for Leases Accounting for Income Taxes Accounting for Pensions Stockholder's Equity Earnings Per Share Interim and Segment Reporting Accounting Changes and Correction of Errors Foreign Currency Personal Financial Statements Specialized GAAP Appendix: Simplified Disclosure Checklist.

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Researching GAAP Problems Balance Sheet Income Statement Statement of Cash Flows Cash, Receivables, and Short-Term Investments Inventory Special Revenue Recognition Areas Long-Lived Assets Investments Business Combinations and Consolidated Financial Statements Current Liabilities and Contingencies Long-Term Debt Accounting for Leases Accounting for Income Taxes Accounting for Pensions Stockholder's Equity Earnings Per Share Interim and Segment Reporting Accounting Changes and Correction of Errors Foreign Currency Personal Financial Statements Specialized GAAP Appendix: Simplified Disclosure Checklist.

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Available abstract

Researching GAAP Problems Balance Sheet Income Statement Statement of Cash Flows Cash, Receivables, and Short-Term Investments Inventory Special Revenue Recognition Areas Long-Lived Assets Investments Business Combinations and Consolidated Financial Statements Current Liabilities and Contingencies Long-Term Debt Accounting for Leases Accounting for Income Taxes Accounting for Pensions Stockholder's Equity Earnings Per Share Interim and Segment Reporting Accounting Changes and Correction of Errors Foreign Currency Personal Financial Statements Specialized GAAP Appendix: Simplified Disclosure Checklist.

Key concepts: Cash flow statement, Accounting, Revenue recognition, Balance sheet, Business, Accounting standard, Statement of changes in financial position, Financial accounting

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