Wiley GAAP 2023

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	205-10 205-20 205-30 205-40	Overall Discontinued Operations Liquidation Basis of Accounting Going Concern
210	Balance Sheet	210-10 210-20	Overall Offsetting
215	Statement of Shareholders' Equity	215-10	Overall
220	Income Statement-Reporting Comprehensive Income	220-10 220-20 220-30	Overall Unusual or Infrequently Occurring Items 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	310-10 310-20 310-30 310-40	Overall Nonrefundable Fees and Other Costs Loans and Debt Securities Acquired with Deteriorated Credit Quality Troubled Debt Restructurings by Creditors
320