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米国GAAP適用企業における会計トレンドとテクニック

U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure, 2016

American Institute of Certified Public Accountants

1 vol. Paper., 2016年9月刊(年1回刊行)

American Institute of Certified Public Accountants (AICPA), USA.

¥39,408

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ソフトウェアから電気通信、小売、サービス産業など、米国を代表する約100産業の数百社によって作成された財務諸表のハイライトを収録し、その会計メソッドと傾向を解説。各産業によって異なる開示例および実務傾向やテクニックを検証する事が可能です。(formerly: Accounting Trends and Techniques)

【Table of Contents】

Section 1 ‐GENERAL TOPICS

* Survey Entities

* General Financial Segment Considerations

* Segment Reporting

* Accounting Changes and Error Corrections

* Consolidation

* Business Combinations

* Commitments

* Contingencies

* Financial Instruments

* Fair Value

* Subsequent Events

* Related Party Transactions

* Inflationary Accounting

Section 2 - BALANCE SHEET AND RELATED DISCLOSURES

* General Balance Sheet Considerations

* Cash and Cash Equivalents

* Marketable Securities

* Current Receivables

* Receivables Sold or Collateralized

* Inventories

* Other Current Assets

* Property, Plant, and Equipment

* Equity Method and Joint Ventures

* Noncurrent Receivables

* Intangible Assets

* Other Noncurrent Assets

* Current Liabilities

* Short Term Debt

* Trade Accounts Payable

* Employee-Related Liabilities

* Income Tax Liability

* Current Amount of Long-Term Debt

* Other Current Liabilities

* Long-Term Debt

* Credit Agreements

* Long-Term Leases

* Other Noncurrent Liabilities

* Accumulated Other Comprehensive Income

Section 3 - INCOME STATEMENT

* Income Statement Format

* Revenues and Gains

* Expenses and Losses

* Pensions and Other Postretirement Benefits

* Postemployment Benefits

* Employee Compensatory Plans

* Depreciation Expense

* Income Taxes

* Construction-Type and Production-Type Contracts

* Discontinued Operations

* Extraordinary Items

* Earnings Per Share

Section 4 - COMPREHENSIVE INCOME

* Comprehensive Income in Annual Filing

Section 5 - STOCKHOLDERS' EQUITY

* Format of Stockholder's Equity in Annual Filings

*Common Stock

*Preferred Stock

*Dividends

*Stock Splits

*Changes to Retained Earnings

*Spinoffs

*Treasury Stock

*Other Components of Stockholders' Equity

Section 6 - STATEMENT OF CASH FLOWS

* General

* Cash Flows From Operating Activities

* Case Flows From Investing Activities

* Case Flows From Financing Activities

Section 7 - INDEPENDENT AUDITORS' REPORT

* Presentation in Annual Report

* Title and Addressee

* Auditors' Reports

* Reference to Report of Other Auditors

* Uncertainties

* Lack of Consistency

* Emphasis of a Matter

* Departures From Unqualified Opinions

* Reports on Comparative Financial Statements

* Opinion Expressed on Supplementary Financial Information

* Dating of Report

* Auditors' Reports on Internal Control Over Financial Reporting

* General Management and Special Purpose Committee Reports