Wiley GAAP 2024

Index

•  
• abandonment, 1238–1239, 1248
• ability to pay, 558
• abnormal costs, 339
• abnormal expenditures, 296
• ABOs (accumulated benefit obligations), 637
• absences, compensated, 628–629
• absolute priority doctrine, 1104
• accelerated share repurchase programs, 536
• acceptance, 597, 1180
• access, 609
• accident year, 1183
• accounting changes
  • disclosures, 104–105, 115
  • error corrections, 107–111, 164
  • estimates, 105–107, 164
  • income tax reporting, 762–763
  • interim reporting, 115, 164–165
  • methods, 97–115
  • principles, 98, 99, 101–104, 106–107, 164, 290
  • prospective GAAP changes, 104–105
  • reasons for reporting, 99–100
  • reporting entity, 107
  • uncorrected misstatements, 111–115
• accounting method changes, 97–115
• accounting policies, 92–94
• accounting principles
  • changes, 98, 99, 101–104, 106–107, 164, 290
  • generally accepted, 1–25, 104–105, 327

• accounting rules, impairment vs., 376
• Accounting Standards Codification (ASC). see Table of Contents for ASC Topics
• Accounting Standards Updates (ASUs), 5
  • ASU 2016-13, 195, 196, 213–215, 286
  • ASU 2018-12, 1182
  • ASU 2019-04, 215
  • ASU 2020-04, 1087–1088
  • ASU 2020-06, 462–465
  • ASU 2020-11, 1181
  • ASU 2021-01, 1089
  • ASU 2021-07, 678
  • ASU 2022-01, 213, 888–889
  • ASU 2022-02, 195, 275–276
  • ASU 2022-03, 963–965
  • ASU 2022-04, 401
  • ASU 2022-06, 1087–1088
  • ASU 2023-01, 1040
  • ASU 2023-02, 236

• accounts payable, 45
• accounts receivable. see receivables
• accretable yield, 197
• accretion expenses, 412
• accrual basis, 75–76
• accruals, 19, 723–724
• accrued expenses, balance sheet, 45
• accrued interest ...