Wiley practitioner's guide to GAAP 2023 : (Record no. 89656)

000 -LEADER
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005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250308090835.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
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007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781394152650
Qualifying information hardcover
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781394152674
Qualifying information electronic book
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1394152671
Qualifying information electronic book
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781394152698
Qualifying information electronic book
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1394152698
Qualifying information electronic book
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1394152655
Qualifying information hardcover
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1351463494
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5667
Item number .F585 2023
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.02/1873
Edition number 23/eng/20221129
100 1# - MAIN ENTRY--PERSONAL NAME
Preferred name for the person Flood, Joanne M.,
Authority record control number https://id.loc.gov/authorities/names/no2014000991
Relator term author.
245 10 - TITLE STATEMENT
Title Wiley practitioner's guide to GAAP 2023 :
Remainder of title interpretation and application of generally accepted accounting principles /
Statement of responsibility, etc Joanne M. Flood.
246 30 - VARYING FORM OF TITLE
Title proper/short title Practitioner's guide to GAAP 2023.
246 30 - VARYING FORM OF TITLE
Title proper/short title GAAP 2023.
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken, NJ :
Name of publisher, distributor, etc John Wiley & Sons, Inc.,
Date of publication, distribution, etc [2023]
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xix, 1365 pages) :
Other physical details illustrations.
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent.
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia.
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier.
500 ## - GENERAL NOTE
General note Includes index.
505 0# - CONTENTS
Formatted contents note Table of Contents<br/>Preface ix<br/><br/>About the Author xi<br/><br/>Codification Taxonomy xiii<br/><br/>1 ASC 105 Generally Accepted Accounting Principles 1<br/><br/>2 ASC 205 Presentation of Financial Statements 27<br/><br/>3 ASC 210 Balance Sheet 39<br/><br/>4 ASC 215 Statement of Shareholder Equity 49<br/><br/>5 ASC 220 Income Statement— Reporting Comprehensive Income 51<br/><br/>6 ASC 230 Statement of Cash Flows 67<br/><br/>7 ASC 235 Notes to Financial Statements 91<br/><br/>8 ASC 250 Accounting Changes and Error Corrections 97<br/><br/>9 ASC 255 Changing Prices 117<br/><br/>10 ASC 260 Earnings Per Share 121<br/><br/>11 ASC 270 Interim Reporting 155<br/><br/>12 ASC 272 Limited Liability Entities 167<br/><br/>13 ASC 274 Personal Financial Statements 171<br/><br/>14 ASC 275 Risks and Uncertainties 179<br/><br/>15 ASC 280 Segment Reporting 183<br/><br/>16 ASC 310 Receivables 195<br/><br/>17 ASC 320 Investments— Debt Securities 237<br/><br/>18 ASC 321 Investments— Equity Securities 259<br/><br/>19 ASC 323 Investments— Equity Method and Joint Ventures 265<br/><br/>20 ASC 325 Investments— Other 295<br/><br/>21 ASC 326 Financial Instruments— Credit Losses 303<br/><br/>22 ASC 330 Inventory 319<br/><br/>23 ASC 340 Other Assets and Deferred Costs 359<br/><br/>24 ASC 350 Intangibles— Goodwill and Other 373<br/><br/>25 ASC 360 Property, Plant, and Equipment 407<br/><br/>26 ASC 405 Liabilities 453<br/><br/>27 ASC 410 Asset Retirement and Environmental Obligations 459<br/><br/>28 ASC 420 Exit or Disposal Cost Obligations 479<br/><br/>29 ASC 430 Deferred Revenue and Contract Liabilities 485<br/><br/>30 ASC 440 Commitments 487<br/><br/>31 ASC 450 Contingencies 491<br/><br/>32 ASC 460 Guarantees 499<br/><br/>33 ASC 470 Debt 511<br/><br/>34 ASC 480 Distinguishing Liabilities from Equity 551<br/><br/>35 ASC 505 Equity 567<br/><br/>36 ASC 605 Revenue Recognition 589<br/><br/>37 ASC 606 Revenue from Contracts with Customers 593<br/><br/>38 ASC 610 Other Income 665<br/><br/>39 ASC 705 Cost of Sales and Services 669<br/><br/>40 ASC 710 Compensation— General 673<br/><br/>41 ASC 712 Compensation— Nonretirement Post- Employment Benefits 679<br/><br/>42 ASC 715 Compensation— Retirement Benefits 681<br/><br/>43 ASC 718 Compensation— Stock Compensation 723<br/><br/>44 ASC 720 Other Expenses 763<br/><br/>45 ASC 730 Research and Development 771<br/><br/>46 ASC 740 Income Taxes 777<br/><br/>47 ASC 805 Business Combinations 831<br/><br/>48 ASC 808 Collaborative Arrangements 879<br/><br/>49 ASC 810 Consolidations 891<br/><br/>50 ASC 815 Derivatives and Hedging 927<br/><br/>51 ASC 820 Fair Value Measurements 1001<br/><br/>52 ASC 825 Financial Instruments 1021<br/><br/>53 ASC 830 Foreign Currency Matters 1027<br/><br/>54 ASC 832 Government Asssistance 1049<br/><br/>55 ASC 835 Interest 1053<br/><br/>56 ASC 842 Leases 1071<br/><br/>57 ASC 845 Nonmonetary Transactions 1105<br/><br/>58 ASC 848 Reference Rate Reform 1117<br/><br/>59 ASC 850 Related Party Disclosures 1129<br/><br/>60 ASC 852 Reorganizations 1131<br/><br/>61 ASC 853 Service Concession Arrangements 1135<br/><br/>62 ASC 855 Subsequent Events 1137<br/><br/>63 ASC 860 Transfers and Servicing 1139<br/><br/>64 ASC 900s Specialized Industry GAAP 1175<br/><br/>Appendix A: Definitions of Terms 1279<br/><br/>Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1321<br/><br/>Index 1323
506 ## - RESTRICTIONS ON ACCESS NOTE
Terms governing access Available to OhioLINK libraries.
520 ## - SUMMARY, ETC.
Summary, etc US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics-including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter.
545 0# - BIOGRAPHICAL OR HISTORICAL DATA
Biographical or historical note About the Author<br/>Joanne M. Flood, MBA, CPA, has worked with small business and large enterprise clients. She has worked for a Big 4 international firm and a small firm. Formerly a senior manager in the AICPA’s Professional Development Group, Joanne has produced training materials on accounting in a wide variety of media.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing
General subdivision Standards
Geographic subdivision United States.
Authority record control number https://id.loc.gov/authorities/subjects/sh2007100518.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
General subdivision Standards
Geographic subdivision United States.
Authority record control number https://id.loc.gov/authorities/subjects/sh2007100515.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://onlinelibrary.wiley.com/doi/book/10.1002/9781394152698
Link text Full text is available at Wiley Online Library Click here to view
942 ## - ADDED ENTRY ELEMENTS
Source of classification or shelving scheme
Item type EBOOK
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Date acquired Source of acquisition Inventory number Full call number Barcode Date last seen Price effective from Item type
          COLLEGE LIBRARY COLLEGE LIBRARY 2025-03-08 ALBASA 51197 657.021873 F6595 2023 CL-51197 2025-03-08 2025-03-08 EBOOK