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ワイリー社 米国会計基準(GAAP)の解釈と適用 2019年版

Wiley GAAP 2019: Interpretation and Application of Generally Accepted Accounting Principles

Joanne M. Flood

1 vol. 1440 p. Hard., 2019年4月刊

Wiley, USA. ISBN: 9781119511571

特価 ¥20,754
¥46,520

在庫あり

FASB基準集(ASC)の構成に即しながら米国会計原則(GAAP)に基づく最新の定義と実務上の解釈を明らかにしています。

【Table of Contents】

Preface ix

About the Author xiii

Codification Taxonomy xv

1 ASC 105 Generally Accepted Accounting Principles 1

2 ASC 205 Presentation of Financial Statements 25

3 ASC 210 Balance Sheet 37

4 ASC 215 Statement of Shareholder Equity 47

5 ASC 220 Income Statement—Reporting Comprehensive Income 49

6 ASC 230 Statement of Cash Flows 65

7 ASC 235 Notes to Financial Statements 89

8 ASC 250 Accounting Changes and Error Corrections 95

9 ASC 255 Changing Prices 115

10 ASC 260 Earnings Per Share 119

11 ASC 270 Interim Reporting 151

12 ASC 272 Limited Liability Entities 163

13 ASC 274 Personal Financial Statements 167

14 ASC 275 Risks and Uncertainties 175

15 ASC 280 Segment Reporting 181

16 ASC 310 Receivables 191

17 ASC 320 Investments—Debt and Equity Securities 231

18 ASC 320 Investments—Debt Securities 255

19 ASC 321 Investments—Equity Securities 275

20 ASC 323 Investments—Equity Method and Joint Ventures 281

21 ASC 325 Investments—Other 317

22 ASC 326 Financial Instruments—Credit Losses 325

23 ASC 330 Inventory 337

24 ASC 340 Other Assets and Deferred Costs 377

25 ASC 350 Intangibles—Goodwill and Other 393

26 ASC 360 Property, Plant, and Equipment 421

27 ASC 405 Liabilities 465

28 ASC 410 Asset Retirement and Environmental Obligations 471

29 ASC 420 Exit or Disposal Cost Obligations 487

30 ASC 430 Deferred Revenue 493

31 ASC 440 Commitments 495

32 ASC 450 Contingencies 499

33 ASC 460 Guarantees 507

34 ASC 470 Debt 519

35 ASC 480 Distinguishing Liabilities from Equity 557

36 ASC 505 Equity 573

37 ASC 605 Revenue Recognition 599

38 ASC 606 Revenue from Contracts with Customers 645

39 ASC 610 Other Income 709

40 ASC 705 Cost of Sales and Services 713

41 ASC 710 Compensation—General 715

42 ASC 712 Compensation—Nonretirement Postemployment Benefits 721

43 ASC 715 Compensation—Retirement Benefits 723

44 ASC 718 Compensation—Stock Compensation 765

45 ASC 720 Other Expenses 799

46 ASC 730 Research and Development 805

47 ASC 740 Income Taxes 811

48 ASC 805 Business Combinations 865

49 ASC 808 Collaborative Arrangements 913

50 ASC 810 Consolidations 923

51 ASC 815 Derivatives and Hedging 961

52 ASC 820 Fair Value Measurements 1021

53 ASC 825 Financial Instruments 1041

54 ASC 830 Foreign Currency Matters 1047

55 ASC 835 Interest 1067

56 ASC 840 Leases 1085

57 ASC 842 Leases 1151

58 ASC 845 Nonmonetary Transactions 1165

59 ASC 850 Related-Party Disclosures 1179

60 ASC 852 Reorganizations 1181

61 ASC 853 Service Concession Arrangements 1185

62 ASC 855 Subsequent Events 1187

63 ASC 860 Transfers and Servicing 1189

64 ASC 900S Specialized Industry GAAP 1221

Appendix A: Definitions of Terms 1335

Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1369

Index 1371