interpretation and application of generally accepted accounting principles Delaney, Patrick R text nju Hoboken, N.J Wiley c2002 2002 monographic eng

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lxiii, 1104 pages : ill ; 24 cm The latest edition of this definitive, annual guide includes both AICPA accounting Standards Abstracts, explains them with relevant terminology and contains practice-oriented, real-world examples Authoritative Accounting Pronouncements x -- 1 Researching GAAP Problems 1 -- 2 Balance Sheet 35 -- 3 Statements of Income and Comprehensive Income 61 -- 4 Statement of Cash Flows 95 -- 5 Cash, Receivables, and Prepaid Expenses 112 -- 6 Short-Term Investments and Financial Instruments 154 -- 7 Inventory 219 -- 8 Revenue Recognition--Evolving Principles and Specialized Applications 252 -- 9 Long-Lived Assets 324 -- 10 Investments 387 -- 11 Business Combinations and Consolidated Financial Statements 436 -- 12 Current Liabilities and Contingencies 512 -- 13 Long-Term Debt 527 -- 14 Leases 564 -- 15 Income Taxes 615 -- 16 Pensions 666 -- 17 Stockholders' Equity 695 -- 18 Earnings Per Share 769 -- 19 Interim and Segment Reporting 789 -- 20 Accounting Changes and Correction of Errors 805 -- 21 Foreign Currency 828 -- 22 Personal Financial Statements 853 -- 23 Specialized Industry GAAP 860 -- Appendix A Disclosure Checklist 975 -- Appendix B International vs. US Accounting Standards 1014 Patrick R. Delaney [and others] Includes index n-us--- Accounting Standards Accounting Standards United States HF5616.U5 G34 2003 0471227196 9780471227199 0471227846 9780471227847 KUSN 021016 20250319164815.0 eng