Common U S GAAP Issues Facing CPAS

Common U S  GAAP Issues Facing CPAS
Author: Renee Rampulla
Publsiher: John Wiley & Sons
Total Pages: 288
Release: 2018-07-31
Genre: Business & Economics
ISBN: 9781119514305

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Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, it presents implementation guidelines and disclosure illustrations from actual financial statements. This book will prepare you to: Identify and apply select FASB accounting and reporting guidance. Recall concepts related to FASB projects. Recall key points related to disclosures.

Common U S GAAP Issues Facing Accountants

Common U S  GAAP Issues Facing Accountants
Author: Renee Rampulla
Publsiher: John Wiley & Sons
Total Pages: 288
Release: 2020-06-30
Genre: Business & Economics
ISBN: 9781119743415

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Featuring the latest ASUs through the date of publication, this broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, the author presents implementation guidelines and disclosure illustrations from actual financial statements. Key topics include: The financial reporting environment Summary of recent FASB releases Accounting and reporting topics common to most entities, including the following: Recognizing revenue under the new standard The new leasing model Fair value accounting Inventory Property, plant, and equipment – including capitalized interest and nonmonetary transactions Accounting for debt Accounting for income taxes Financial statement presentation and notes disclosures The financial statements

Common U S GAAP Issues Facing CPAS

Common U S  GAAP Issues Facing CPAS
Author: Renee Rampulla
Publsiher: John Wiley & Sons
Total Pages: 280
Release: 2018-04-26
Genre: Business & Economics
ISBN: 9781119514336

Download Common U S GAAP Issues Facing CPAS Book in PDF, Epub and Kindle

Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging book covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, it presents implementation guidelines and disclosure illustrations from actual financial statements. This book will prepare you to: Identify and apply select FASB accounting and reporting guidance. Recall concepts related to FASB projects. Recall key points related to disclosures.

The Complete CPA Reference

The Complete CPA Reference
Author: Nick A. Dauber,Jae K. Shim,Joel G. Siegel
Publsiher: John Wiley & Sons
Total Pages: 756
Release: 2013-01-10
Genre: Business & Economics
ISBN: 9781118237618

Download The Complete CPA Reference Book in PDF, Epub and Kindle

The newly updated fast-reference problem solver The Complete CPA Desk Reference—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures. Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB Incorporates Accounting Standards Codification (ASC) throughout the book Adds new chapters on professional ethics and quality controls for CPA firms Features a new section on International Financial Reporting Standards (IFRS) Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.

Alert Developments in Preparation Compilation and Review Engagements 2017 18

Alert  Developments in Preparation  Compilation  and Review Engagements  2017 18
Author: AICPA
Publsiher: John Wiley & Sons
Total Pages: 35
Release: 2018-05-10
Genre: Business & Economics
ISBN: 9781945498671

Download Alert Developments in Preparation Compilation and Review Engagements 2017 18 Book in PDF, Epub and Kindle

This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments. Key benefits of this title include: Discussion of two new exposure drafts. Current practice issues in SSARS engagements. Ethics updates. Peer review common findings. Additional SSARS engagement resources

Not for Profit Entities

Not for Profit Entities
Author: AICPA
Publsiher: John Wiley & Sons
Total Pages: 152
Release: 2019-06-28
Genre: Business & Economics
ISBN: 9781119646372

Download Not for Profit Entities Book in PDF, Epub and Kindle

This valuable resource provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of financial statements for not-for-profits (NFPs) by drawing from the audited financial statements of an assortment of NFP entities. Intended for use as a tool to help you create and verify the format and accuracy of your company's or clients' financial statements, this resource walks you through the most common presentations used by other nonprofits for challenges such as noncash gifts, donor-imposed restrictions, and functional expenses. The 2019 edition illustrates the most important, immediate, and challenging disclosures, including: Net asset classes and donor-imposed restrictions Investments, derivatives, endowments, and UPMIFA Liquidity and availability of resources Liabilities, including split-interest agreements and pension plans Contributions and revenue recognition, including grants, contracts, gifts in kind, interests in trusts, and other receivables Analysis of expenses by function and nature Fair value measurements and use of estimates Income taxes and uncertain tax positions for tax-exempt entities Measure of operations and joint costs

Wiley GAAP 2021

Wiley GAAP 2021
Author: Joanne M. Flood
Publsiher: John Wiley & Sons
Total Pages: 1420
Release: 2021-02-17
Genre: Business & Economics
ISBN: 9781119736196

Download Wiley GAAP 2021 Book in PDF, Epub and Kindle

The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need.

IFRS and US GAAP

IFRS and US GAAP
Author: Steven E. Shamrock
Publsiher: John Wiley & Sons
Total Pages: 230
Release: 2012-03-08
Genre: Business & Economics
ISBN: 9781118239063

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A practical comparison of—and expert guidance on—IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS. Provides a heavy emphasis on practical examples Includes an online companion website with downloadable spreadsheets and templates Reflects current financial reporting trends Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.