Wiley GAAP : financial statement disclosures manual / Joanne M. Flood.

By: Flood, Joanne M [author.]
Language: English Series: Wiley Regulatory ReportingPublisher: Hoboken, New Jersey : Wiley, [2021]Description: 1 online resourceContent type: text Media type: computer Carrier type: online resourceISBN: 9781118572085; 9781119365723; 9781119365747Subject(s): Disclosure in accounting -- Standards -- United States -- Handbooks, manuals, etc | Financial statements -- Standards -- United States -- Handbooks, manuals, etc | Accounting -- Standards -- United States -- Handbooks, manuals, etcGenre/Form: Electronic book.DDC classification: 657/.3021873 LOC classification: HF5658Online resources: Full text available at Wiley Online Library Click here to view Summary: "For accountants, determining the correct wording and presentation formats for disclosures is a time consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book is a natural complement to Wiley GAAP and the digital Financial Statements Disclosure Checklist online product and provides users a complete set of Wiley tools to prepare their statements. Like Wiley GAAP and the Checklist, the Disclosures Manual is arranged according to the FASB Codification schema. The broad chapter headings are: Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. This arrangement enables the user to easily perform additional research, finding more detailed information on requirements in Wiley GAAP, the Checklist, or the Codification itself. The disclosures are referenced to FASB's Accounting Standards Codification"-- Provided by publisher.
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Includes index.

About the Author
Joanne Flood, CPA (New York, NY), is author of Wiley GAAP 2013 and Wiley Financial Statements Disclosure Checklist Online. Her experience includes 20 years at the AICPA managing, developing, and writing accounting and auditing training materials in a wide variety of media print, video and audio. She pioneered the AICPA’s e-learning product line and developed the AICPA online IFRS Certificate Program. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services.
Teresa Anderson, CPA, CMA, is a consultant on accounting technical topics for continuing professional education, CPA examination review materials and college courses in accounting. She was a Technical Manager for the AICPA in the Professional Development area where she developed custom training courses for corporate clients and was the Content Lead for the IFRS Certificate Program. She has worked as content manager for two CPA review courses.

"For accountants, determining the correct wording and presentation formats for disclosures is a time consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book is a natural complement to Wiley GAAP and the digital Financial Statements Disclosure Checklist online product and provides users a complete set of Wiley tools to prepare their statements. Like Wiley GAAP and the Checklist, the Disclosures Manual is arranged according to the FASB Codification schema. The broad chapter headings are: Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. This arrangement enables the user to easily perform additional research, finding more detailed information on requirements in Wiley GAAP, the Checklist, or the Codification itself. The disclosures are referenced to FASB's Accounting Standards Codification"-- Provided by publisher.

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