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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Index
A
Abandonment
ABO. see Accumulated benefit obligation
Above-market rentals
ACB (amortized cost basis)
Accelerated Cost Recovery System (ACRS)
Accelerated reporting requirements
Accelerated share repurchase programs
Account form (statement of financial position)
Accounting changes
and accounting policies
change in accounting estimate
change in accounting estimate affected by a change in accounting principle
change in accounting principle
disclosure of prospective GAAP changes
fiscal year-end
impracticability exception
in interim period
preferability
reclassifications
retrospective application
change in reporting entity
defined
definitions associated with
error corrections
misstatements
restatements
income tax effects of
interim reporting
long-term construction contracts
in method vs. in principle
on statements of income and comprehensive income
types of
Accounting estimate, change in
affected by change in accounting principle
error correction vs.
interim reporting of
Accounting income, pretax
Accounting policies
Accounting principle(s)
change in
change in accounting estimate affected by
disclosure of prospective GAAP changes
fiscal year-end
impracticability exception
in interim period
interim reporting of
preferability
reclassifications
retrospective application
defined
Accounting Principles Board
Accounting Series Releases (ASR)
Accounting Standards Codification (ASC)
amendments to
backward tracing to literature
classification system ...