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Common U.S. GAAP Issues Facing Accountants, 2nd Edition

Common U.S. GAAP Issues Facing Accountants, 2nd Edition

作者： Renee Rampulla
出版商： John Wiley & Sons
ISBN: 9781119743408
出版时间 June 2020
规格： Paperback , 288 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,190.40

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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:
Chapter 1 1-1

The Financial Reporting Environment 1-1

Practice questions 1-13

Chapter 2 2-1

Summary of Recent Accounting Standards Updates 2-1

Part 1: Guidance effective in 2018 2-2

Part 2: Guidance effective in 2019 and beyond 2-39

Chapter 3 3-1

Accounting Guidance on the Horizon 3-1

Practice question 3-17

Chapter 4 4-1

Recognizing Revenue Under the New Standard: Core Principles and Resources 4-1

Practice questions 4-16

Chapter 5 5-1

The New Leasing Model 5-1

Chapter 6 6-1

Fair Value Accounting 6-1

Chapter 7 7-1

Inventory 7-1

Practice question 7-10

Chapter 8 8-1

Property, Plant, and Equipment — Including Capitalized Interest and Nonmonetary Transactions 8-1

Practice question 8-12

Chapter 9 9-1

Accounting for Debt 9-1

Chapter 10 10-1

Accounting for Income Taxes 10-1

Measuring deferred tax assets and liabilities 10-6

Intraperiod tax allocation 10-10

Disclosure requirements 10-13

Chapter 11 11-1

Financial Statement Presentation and Notes Disclosures 11-1

Chapter 12 12-1

The Financial Statements 12-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 2

Chapter 3 Solutions 5

Chapter 4 Solutions 6

Chapter 5 Solutions 8

Chapter 6 Solutions 10

Chapter 7 Solutions 12

Chapter 8 Solutions 14

Chapter 9 Solutions 15

Chapter 10 Solutions 16

Chapter 11 Solutions 18

Chapter 12 Solutions 19
Renee Rampulla, CPA, CGMA, has over twenty years of professional experience. She is the founder of Rampulla Advisory Services, LLC. Her clients include nationally recognized professional organizations, accounting firms, companies, publishers and others. By devoting several years of her career at both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, while working for the American Institute of Certified Public Accountants (AICPA), she performed professional ethics investigations; worked closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications.
Rampulla has recently been nominated to the NYSSCPA board; serves as chair of the NYSSCPA's Professional Ethics Committee; the 2014 - 2015 Chair of the NYSSCPA's Nominating Committee, past Vice President of the NYSSCPA's Staten Island Chapter, and a member of the NYSSCPA's Financial Accounting Standards Committee. She is the immediate past chair of the NJSCPA's Accounting and Auditing Standards Interest Group and a member of the NJSCPA's audit committee. She has also served as co-chair of the NJSCPA FASB and International Accounting Standards.

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