Wiley GAAP: Financial Statement Disclosure Manual

Index

• A
• abandoned assets, 294
• Abbreviated New Drug Applications (ANDAs), 164
• accelerated share repurchase programs, 394–395
• acceleration clauses
  • debt classification, 364
  • subjective, 364, 365, 368–369
• account form, 32
• accounting changes, 99–100
  • interim reporting, 143–144
  • inventory accounting methods, 107
• accounting estimate
  • breakage estimates, 305
  • change in, 104, 116, 143
  • hosting arrangements, 280
  • interim reporting, 143
  • valuation approach changes, 623
• accounting methods. See also specific methods
  • accounting estimate and changes in, 104
  • inventories, 107
  • materiality and nonacceptable, 4
  • minimum guaranteed payments, 336–337
• accounting policies
  • advertising costs, 505
  • allowance for doubtful accounts, 187
  • AROs, 317
  • barter transactions, 690
  • business acquisitions, 540–541
  • business combination, 540–541
  • contingencies related to lawsuits and claims, 345
  • contract with guarantees or indemnification clauses, 357
  • convertible debt, 616–617
  • costs of obtaining contracts, 267
  • credit losses, 245
  • deferred sales commissions, 267
  • deferred tax assets and liabilities, 523
  • deposit accounting for insurance contracts, 266–267
  • derivative instruments, 610–611
  • disposal of property and equipment, 300
  • equity method, 224
  • equity securities, 616–617
  • exit or disposal costs, 328
  • factoring, 749
  • fair value, 624–625
  • goodwill, 285–286
  • income tax, 522–523
  • insurance contracts, 236
  • insurance recoveries, 345, 346
  • intangible assets, 287–288
  • interest capitalization, 654
  • internal‐use software, 290
  • inventory, ...