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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 회계기준
· ISBN : 9780470135136
· 쪽수 : 1288쪽
· 출판일 : 2007-10-05
목차
Authoritative Accounting Pronouncements. 1 Researching GAAP Matters. 2 Balance Sheet. 3 Statements of Income and Comprehensive Income. 4 Statement of Cash Flows. 5 Accounting Policies, Changes, and Restatements. 6 Cash, Receivables, and Prepaid Expenses. 7 Short-Term Investments and Financial Instruments. 8 Inventory. 9 Revenue Recognition--Evolving Principles and Specialized Applications.Revenue Recognition--General Principles.Long-Term Construction Contracts.Service Revenues.Sales When Collection Is Uncertain.Revenue Recognition When Right of Return Exists.Profit Recognition on Real Estate Sales.Real Estate Operations.Franchising: Accounting by Franchisors.Other Special Accounting and Reporting Issues. 10 Long-Lived Assets. 11 Investments. 12 Business Combinations and Consolidated Financial Statements. 13 Current Liabilities and Contingencies. 14 Long-Term Liabilities. 15 Leases. 16 Income Taxes. 17 Pensions and Other Postretirement Benefits. 18 Stockholders' Equity. Appendix A: Financial Statement Presentation. 19 Earnings Per Share. Appendix: Comprehensive Example. 20 Interim Reporting. 21 Segment Reporting. 22 Foreign Currency. Appendix: Accounts to Be Remeasured Using Historical Exchange Rates. 23 Personal Financial Statements.














