Wiley GAAP 2001: Interpretation and Application of Generally Accepted Accounting Principles 2001

Authoritative Accounting Pronouncements. 1 Researching GAAP Problems. 2 Balance Sheet. 3 Statements of Income and Comprehensive Income. 4 Statement of Cash Flows. 5 Cash, Receivables, and Prepaid Expenses. 6 Short--Term Investments and Financial Instruments. 7 Inventory. 8 Revenue Recognition Evolving Principles and Specialized Applications. Revenue Recognition General Principles. Long--Term Construction Contracts. Service Revenues. Sales When Collection Is Uncertain. Revenue Recognition When Right of Return Exists. Profit Recognition on Real Estate Sales. Real Estate Operations. Franchising: Accounting by Franchisors. Other Special Accounting and Reporting Issues. 9 Long--Lived Assets. 10 Investments. 11 Business Combinations and Consolidated Financial Statements. 12 Current Liabilities and Contingencies. 13 Long--Term Debt. 14 Leases. 15 Income Taxes. 16 Pensions and Other Postretirement Benefits. 17 Stockholders' Equity. Appendix A: Financial Statement Presentation. 18 Earnings Per Share. Appendix: Comprehensive Example. 19 Interim Reporting. 20 Segment Reporting. 21 Accounting Changes and Correction of Errors. Appendix A: Accounting Changes in Interim Periods. Appendix B: Exposure Draft Outstanding: Reporting Accounting Changes. 22 Foreign Currency. Appendix: Accounts to Be Remeasured Using Historical Exchange Rates. 23 Personal Financial Statements. Appendix: Hypothetical Set of Personal Financial Statements. 24 Specialized Industry GAAP. Banking and Thrift. Broadcasting. Cable Television. Computer Software Developers. Employee Benefit Plans, Including Pension Funds. Finance Companies. Government Contractors. Insurance. Investment Companies. Mortgage Banking. Motion Pictures. Not--for--Profit Organizations. Oil and Gas Producers. Recording and Music. Regulated Operations. Title Plant. Appendix A: Disclosure Checklist. Appendix B: International vs. US Accounting Standards. Index.