March 2021
Intermediate to advanced
1424 pages
51h 16m
English
Content preview from Wiley GAAP 2021, 2nd Edition
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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.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.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.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.
CODIFICATION TAXONOMY
| Topic # and title | Subtopic # and title | ||
| I. General Principles and Objectives | |||
| 105 | Generally Accepted Accounting | 105‐10 | Overall Principles |
| II. Overall Financial Reporting, Presentation, and Display Matters | |||
| A. Overall Presentation of Financial Statements | |||
| 205 | Presentation of Financial Statements | 205‐10 | Overall |
| 205‐20 | Discontinued Operations | ||
| 205‐30 | Liquidation Basis of Accounting | ||
| 205‐40 | Going Concern | ||
| 210 | Balance Sheet | 210‐10 | Overall |
| 210‐20 | Offsetting | ||
| 215 | Statement of Shareholders’ Equity | 215‐10 | Overall |
| 220 | Income Statement‐Reporting Comprehensive Income | 220‐10 | Overall |
| 220‐20 | Unusual or Infrequently Occurring Items | ||
| 220‐30 | Business Interruption Insurance | ||
| 230 | Statement of Cash Flows | 230‐10 | Overall |
| 235 | Notes to Financial Statements | 235‐10 | Overall |
| B. Various Financial Reporting, Presentation, and Display Matters | |||
| 250 | Accounting Changes and Error Corrections | ||
| 250‐10 | Overall | ||
| 255 | Changing Prices | 255‐10 | Overall |
| 260 | Earnings Per Share | 260‐10 | Overall |
| 270 | Interim Reporting | 270‐10 | Overall |
| 272 | Limited Liability Entities | 272‐10 | Overall |
| 274 | Personal Financial Statements | 274‐10 | Overall |
| 275 | Risks and Uncertainties | 275‐10 | Overall |
| 280 | Segment Reporting | 280‐10 | Overall |
| III. Transaction‐Related Topics | |||
| A. Financial Statement Accounts | |||
| 310 | Receivables | 310‐10 | Overall |
| 310‐20 | Nonrefundable Fees and Other Costs | ||
| 310‐30 | Loans and Debt Securities Acquired with Deteriorated Credit Quality | ||
| 310‐40 | Troubled Debt Restructurings by ... | ||
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
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.