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Wiley GAAP 2019: Interpretation and Application of Generally Accepted Accounting Principles

Product DescriptionThe most comprehensive guide to FASB Codifications, updated with the latest pronouncementsWiley GAAP 2019 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB)—including the latest updates—this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios.This user-friendly reference covers every pronouncement currently in effect or being deliberated—including FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretations—in a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance.Examine the latest changes to US GAAP standards and practicesGain expert perspectives on the issues surrounding specific pronouncementsLearn how the standards translate to common real-world scenariosClarify implementation through numerous illustrations and real-world examplesStaying up-to-date with constantly-evolving guidelines is a challenge, but the requirement for accurate interpretation and appropriate application adds an additional layer of complexity in an area where noncompliance could expose an organization to significant risk. Wiley GAAP 2019 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.From the Back CoverThe most practical, authoritative guide to GAAPWiley GAAP 2019 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification® (ASC), the source of authoritative generally accepted accounting principles (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues.The 2019 edition reflects the new FASB guidance on:Revenue recognitionLeasesBusiness combinationsPensionsFinancial instrumentsAnd more than 17 other new FASB Accounting Standards UpdatesProviding interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification. This book:Offers insight into the application of complex financial reporting rulesContains a detailed index for easy reference useIncludes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth researchAs a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification.With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.About the AuthorJoanne Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the

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