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

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1 COVER

2 TITLE PAGE WILEY GAAP Financial Statement Disclosures Manual Joanne M. Flood

3 COPYRIGHT

4 PREFACE

5 ABOUT THE AUTHOR

6 1 ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS

7 2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURES AND PRESENTATION REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

8 3 ASC 210 BALANCE SHEET AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

9 4 ASC 215 STATEMENT OF SHAREHOLDER EQUITY AUTHORITATIVE LITERATURE

10 5 ASC 220 INCOME STATEMENT—REPORTING COMPREHENSIVE INCOME AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS DISCLOSURE AND PRESENTATION EXAMPLES NOTES

11 6 ASC 230, STATEMENT OF CASH FLOWS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

12 7 ASC 235 NOTES TO FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE REQUIREMENTS 2 DISCLOSURE EXAMPLES NOTES

13 8 ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE AND PRESENTATION REQUIREMENTS EXAMPLE DISCLOSURES

14 9 ASC 255 CHANGING PRICES AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS EXAMPLE PRESENTATION AND DISCLOSURE

15 10 ASC 260 EARNINGS PER SHARE AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS COMPREHENSIVE EXAMPLE PRESENTATION AND DISCLOSURE EXAMPLES

16 11 ASC 270 INTERIM REPORTING AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITIES PRESENTATION AND DISCLOSURE EXAMPLES

17 12 ASC 272 LIMITED LIABILITY ENTITIES AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS DISCLOSURE EXAMPLES

18 13 ASC 274 PERSONAL FINANCIAL STATEMENTS AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLE

19 14 ASC 275 RISKS AND UNCERTAINTIES AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE REQUIREMENTS DISCLOSURE EXAMPLES

20 15 ASC 280 SEGMENT REPORTING AUTHORITATIVE LITERATURE DISCLOSURE AND PRESENTATION REQUIREMENTS EXAMPLE PRESENTATIONS AND DISCLOSURES

21 16 ASC 310 RECEIVABLES TECHNICAL ALERTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

22 17 ASC 320 INVESTMENTS—DEBT SECURITIES TECHNICAL ALERTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

23 18 ASC 321 INVESTMENTS—EQUITY SECURITIES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

24 19 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES TECHNICAL ALERT AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

25 20 ASC 325 INVESTMENTS—OTHER TECHNICAL ALERT AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

26 21 ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES TECHNICAL ALERTS AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

27 22 ASC 330 INVENTORY TECHNICAL ALERT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

28 23 ASC 340 OTHER ASSETS AND DEFERRED COSTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

29 24 ASC 350 INTANGIBLES—GOODWILL AND OTHER TECHNICAL ALERT AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES

30 25 ASC 360 PROPERTY, PLANT, AND EQUIPMENT ACCOUNTING REQUIREMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

31 26 ASC 405 LIABILITIES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

32 27 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

33 28 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

34 29 ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES

35 30 ASC 440 COMMITMENTS AUTHORITATIVE LITERATURE PRACTICE ALERT DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES

36 31 ASC 450 CONTINGENCIES AUTHORITATIVE LITERATURE PRACTICE ALERT PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTE

37 32 ASC 460 GUARANTEES AUTHORITATIVE LITERATURE PRESENTATION AND DISCLOSURE REQUIREMENTS PRESENTATION AND DISCLOSURE EXAMPLES NOTES