October 2012
Intermediate to advanced
1321 pages
54h 22m
English
book
Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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CHAPTER 1
RESEARCHING GAAP MATTERS
Development of GAAP
What Is GAAP?
Who Created GAAP?
Other sources
Accounting standards codification
American Institute of Certified Public Accountants
GAAP Codification
How Is GAAP Created?
Emerging Issues Task Force
The Concept of Materiality
On the Horizon
Researching GAAP Problems
Research Procedures
Step 1: Identify the Problem
Step 2: Analyze the Problem
Step 3: Refine the Problem Statement
Step 4: Identify Plausible Alternatives
Step 5: Develop a Research Strategy
Step 6: Search Authoritative Literature
Step 7: Evaluation
Search Authoritative Literature (Step 6)—Further Explanation
Researching Wiley GAAP
Researching the GAAP Codification
Researching nonpromulgated GAAP
Internet-based research sources
Conducting Research through the FASB Codification Web Site
The Conceptual Framework
Components of the conceptual framework
CON 8: Conceptual Framework for Financial Reporting
CON 8—Chapter 1: The Objective of General Purpose Financial Reports
CON 8—Chapter 3: Qualitative Characteristics of Useful Financial Information
Usefulness for decision
Relevance
Faithful representation
Verifiability
Timeliness
Understandable
Trade-offs
Cost constraint
CON 3: Elements of Financial Statements of Business Enterprises
CON 5: Recognition and Measurement in Financial Statements of Business Enterprises
CON 6: Elements of Financial Statements
CON 7: Using Cash Flow Information and Present Value in Accounting Measurements
How CON 7 measures differ from previously ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.