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ワイリー社 米国会計基準(GAAP)の解釈と適用 2017年版

Wiley GAAP 2017: Interpretation and Application of Generally Accepted Accounting Principles

Joanne M. Flood

1 vol. 1608 p. Paper., 2017年1月刊

Wiley, USA. ISBN: 9781119356929

Paper 特価 ¥21,413
Paper & CD-ROM 9781119357063 特価 ¥42,826

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】

1 ASC 105 Generally Accepted Accounting Principles

2 ASC 205 Presentation of Financial Statements

3 ASC 210 Balance Sheet

4 ASC 215 Statement of Shareholder Equity

5 ASC 220 Comprehensive Income

6 ASC 225 Income Statement

7 ASC 230 Statement of Cash Flows

8 ASC 235 Notes to Financial Statements

9 ASC 250 Accounting Changes and Error Corrections

10 ASC 255 Changing Prices

11 ASC 260 Earnings Per Share

12 ASC 270 Interim Reporting

13 ASC 272 Limited Liability Entities

14 ASC 274 Personal Financial Statements

15 ASC 275 Risks and Uncertainties

16 ASC 280 Segment Reporting

17 ASC 305 Cash and Cash Equivalents

18 ASC 310 Receivables

19 ASC 320 Investments—Debt and Equity Securities

20 ASC 323 Investments—Equity Method and Joint Ventures

21 ASC 325 Investments—Other

22 ASC 330 Inventory

23 ASC 340 Other Assets and Deferred Costs

24 ASC 350 Intangibles—Goodwill and Other

25 ASC 360 Property, Plant, and Equipment

26 ASC 405 Liabilities

27 ASC 410 Asset Retirement and Environmental Obligations

28 ASC 420 Exit or Disposal Cost Obligations

29 ASC 430 Deferred Revenue

30 ASC 440 Commitments

31 ASC 450 Contingencies

32 ASC 460 Guarantees

33 ASC 470 Debt

34 ASC 480 Distinguishing Liabilities From Equity

35 ASC 505 Equity

36 ASC 605 Revenue Recognition

Appendix—Overview of ASC

37 ASC 705 Cost of Sales and Services

38 ASC 710 Compensation—General

39 ASC 712 Compensation—Nonretirement Postemployment Benefits

40 ASC 715 Compensation—Retirement Benefits

41 ASC 718 Compensation—Stock Compensation

42 ASC 720 Other Expenses

43 ASC 730 Research and Development

44 ASC 740 Income Taxes

45 ASC 805 Business Combinations

46 ASC 808 Collaborative Arrangements

47 ASC 810 Consolidations

48 ASC 815 Derivatives and Hedging

49 ASC 820 Fair Value Measurements

50 ASC 825 Financial Instruments

51 ASC 830 Foreign Currency Matters

52 ASC 835 Interest

53 ASC 840 Leases

54 ASC 845 Nonmonetary Transactions

55 ASC 850 Related-Party Disclosures

56 ASC 852 Reorganizations

57 ASC 853 Service Concession Arrangements

58 ASC 855 Subsequent Events

59 ASC 860 Transfers and Servicing

60 ASC 900s Specialized Industry GAAP

Appendix A: Definitions of Terms 1283

Appendix B: Disclosure Checklist for Commercial Businesses