Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles

INDEX

75% test, segment reporting 216

abandonment 1287, 1309

ABOs see accumulated benefit obligations

absences, compensated 650–651, 1365

Accelerated Cost Recovery System (ACRS) 420–421

accelerated reporting requirements 192

accelerated share repurchase programs 579

acceptance provisions, customers 598–599

accounting changes

ASC 250 111–141

concepts/rules/examples 114–141

definitions of terms 113–114

disclosure checklist 1331–1332

error correction 112, 115, 130–137

FIFO to LIFO change 123–124

GAAP prospective changes 124–126

impractibility exception 122–123

indirect effects of changes 122

interim reporting 137–140, 190–191

other sources 141

overview 112

perspective/issues 111–113

reclassifications 126–127

reporting entity change 113, 129

restatements 112, 114, 115, 132–133

retrospective application 111, 113, 116–117, 120–121

scope of ASC 250 112

summary 115

technical alert 113

see also change in accounting estimate;

change in accounting principle

Accounting Standards Codification (ASC) 1–1321

105 1–28

205 29–41

210 43–58

215 59

220 61–69

225 71–83

230 85–103

235 105–109

250 111–141

255 143–146

260 147–177

270 179–193

272 195–197

274 199–206

275 207–211

280 213, 215

305 225–227

310 229–264

320 265–290

323 291–323

325 325–335

330 337–374

340 375–381

350 383–404

360 405–451

405 453–456

410 429, 457–469

420 471–476

430 477

440 479–481

450 483–490

460 491–504, 1166

470 505–544

480 545–560

505 561–592

605 593–646

705 647

710 649–652

712 651, 653–654

715 655–698

718 171, 699–735

720 ...