Flood, Joanne M., <br/><br/>
Wiley practitioner's guide to GAAP 2023 :  interpretation and application of generally accepted accounting principles / 
 Practitioner's guide to GAAP 2023.  GAAP 2023. 
Joanne M. Flood. 
 - 1 online resource (xix, 1365 pages) :  illustrations. 
<br/><br/> Includes index. 
<br/><br/>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 
<br/><br/> Available to OhioLINK libraries. 
<br/><br/> 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. 
<br/><br/><br/>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. 
<br/><br/><label>ISBN: </label>9781394152650 9781394152674 1394152671 9781394152698 1394152698 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Auditing--Standards--United States.<br/>Accounting--Standards--United States.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.
<br/><br/><label>LC Class. No.: </label>HF5667  / .F585 2023 
<br/><br/><label>Dewey Class. No.: </label>657.02/1873