U.S. Master GAAP GuideCCH, 2008 - 1320 In a single affordable volume, U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles. |
Spis treści
Topic Paragraph | 1 |
Topic Paragraph | 3 |
Topic Paragraph | 9 |
Supplementary Financial Information | 101 |
Topic Paragraph | 291 |
69 | 331 |
Taxes | 347 |
Topic Paragraph | 485 |
EquitiesPart I | 701 |
Employee Benefits | 819 |
Topic Paragraph | 911 |
Foreign Currency Derivatives and Fair Value | 989 |
14 | 1104 |
Topic Paragraph | 1121 |
Interim Reporting | 1143 |
15 | 1149 |
EquitiesPart II | 561 |
Leases | 695 |
11 | 696 |
Specialized Industries | 1157 |
| 1295 | |
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accounting period adjustment allocation amended by SFAS amortization APB Opinion Assumptions balance sheet basis Block capital lease capitalization rate carrying amount carrying value cash flow statement cash flows classified common stock comprehensive income computed convertible securities creditor debt December 31 deferred tax asset depreciation determined dilutive discount discussion dividends earnings per share EITF employees enterprise entity estimated Example fair value FASB Interpretation financial statements Flowchart gain or loss goodwill holding gains impairment loss included income from continuing income statement incurred interest income interest rate inventory investment issued journal entry leased property long-lived assets ment options Paragraph payable pension plan percent plan assets postretirement benefit postretirement plan present value prior service cost provisions of SFAS purchase receivable recognized reported residual value revenue share-based Table tax expense temporary differences transaction treasury stock value of plan