Joanne M. Flood - Wiley GAAP - Financial Statement Disclosure Manual

38 33 ASC 470 DEBT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

39 34 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

40 35 ASC 505 EQUITY AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

41 36 ASC 605 REVENUE RECOGNITION AUTHORITATIVE LITERATURE

42 37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS AUTHORITATIVE LITERATURE STEP 1: IDENTIFY THE CONTRACT WITH THE CUSTOMER STEP 2: IDENTIFY THE PERFORMANCE OBLIGATIONS STEP 3: DETERMINE THE TRANSACTION PRICE STEP 4: ALLOCATE THE TRANSACTION PRICE STEP 5: RECOGNIZE REVENUE WHEN (OR AS) THE ENTITY SATISFIES A PERFORMANCE OBLIGATION OTHER ISSUES PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

43 38 ASC 610 OTHER INCOME AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

44 39 ASC 705 COST OF SALES AND SERVICES AUTHORITATIVE LITERATURE

45 40 ASC 710 COMPENSATION— GENERAL AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

46 41 ASC 712 COMPENSATION—NONRETIREMENT POSTEMPLOYMENT BENEFITS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

47 42 ASC 715 COMPENSATION—RETIREMENT BENEFITS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

48 43 ASC 718 COMPENSATION—STOCK COMPENSATION AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

49 44 ASC 720 OTHER EXPENSES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

50 45 ASC 730 RESEARCH AND DEVELOPMENT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

51 46 ASC 740 INCOME TAXES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

52 47 ASC 805 BUSINESS COMBINATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

53 48 ASC 808 COLLABORATIVE ARRANGEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

54 49 ASC 810 CONSOLIDATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

55 50 ASC 815 DERIVATIVES AND HEDGING AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

56 51 ASC 820 FAIR VALUE MEASUREMENT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

57 52 ASC 825 FINANCIAL INSTRUMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

58 53 ASC 830 FOREIGN CURRENCY MATTERS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

59 51 ASC 835 INTEREST AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

60 55 ASC 840 LEASES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

61 56 ASC 842 LEASES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

62 57 ASC 845 NONMONETARY TRANSACTIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

63 58 ASC 848 REFERENCE RATE REFORM AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE EXAMPLES

64 59 ASC 850 RELATED-PARTY DISCLOSURES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

65 60 ASC 852 REORGANIZATIONS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

66 61 ASC 853 SERVICE CONCESSION ARRANGEMENTS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

67 62 ASC 855 SUBSEQUENT EVENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

68 63 ASC 860 TRANSFERS AND SERVICING AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

69 INDEX

70 End User License Agreement

1 Chapter 5 Exhibit 5.1 Items Required to Be Displayed in Either Acceptable Format of the...

1 Cover Page

2 Table of Contents

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