Wiley GAAP 2013 : Interpretation and Application of Generally Accepted Accounting Principles

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Former library book; may include library markings. Used book that is in clean, average condition without any missing pages. N° de ref. del artículo 5136256-20

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The most practical, authoritative guide to GAAP

Now including the latest Financial Accounting Standards Board (FASB) updates on comprehensive income, fair value, balance sheet offsetting, goodwill, and more, the Accounting Standards Codification? (ASC) supersedes virtually all promulgated generally accepted accounting principles (GAAP), replacing what had previously comprised four levels in the GAAP hierarchy with a single set of codified GAAP. The Codification has created a new, clearer indexing system that is much easier to access and use to research solutions to real-world financial reporting problems. Although the Codification does not itself change US GAAP, it has comprehensively reorganized the myriad of GAAP rules (FASB statements, AICPA statements of position, EITF consensuses, guidance from Audit and Accounting Guides, FASB staff positions, etc.) into a single, easy-to-use compendium conveniently organized by topic or subject.

Wiley GAAP 2013 contains, as did preceding editions, complete coverage of GAAP and, for ease of reference, is now arranged by ASC topics. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. As it has since its inception in 1985, Wiley GAAP provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations to provide the type of insight into the application of complex financial reporting rules that traditional handbooks and their "plain vanilla" illustrations simply cannot offer.

Wiley GAAP 2013 is your one necessary authoritative guide to GAAP under the new codification system. This invaluable resource makes learning the new ASC system a breeze, with at-your-fingertips information that does the work for you. Practicable and reliable, Wiley GAAP 2013 is the essential tool to navigate these waters.