Wiley GAAP 2017

Interpretation and Application of Generally Accepted Accounting Principles

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1119356989

Category: Study Aids

Page: 1584

View: 2070

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The most practical, authoritative guide to GAAP Wiley GAAP 2017 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 2017 edition reflects the new FASB guidance on: Revenue Recognition Leases Business Combinations Pensions Financial Instruments And more than 17 other new FASB Accounting Standards Updates Providing 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. Offers insight into the application of complex financial reporting rules Contains a detailed index for easy reference use Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research As 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.

Management-Rechnungswesen

Ausgestaltung des externen und internen Rechnungswesens unter Konvergenzgesichtspunkten

Author: Stefan Müller

Publisher: Springer-Verlag

ISBN: 3322819957

Category: Business & Economics

Page: 512

View: 8789

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Stefan Müller überprüft, ob die verschiedenen Module des Management-Rechnungswesens konsistent und sachgemäß sind und ob die abbildungsgenerierenden Modul- und Ausprägungsvarianten geändert oder durch neue Module ergänzt werden müssen. Die anwendungsorientierte Herangehensweise schlägt sich in konkret ausgearbeiteten managementgemäßen Kennzahlensystemen nieder.

Wiley Not-for-Profit GAAP 2017

Interpretation and Application of Generally Accepted Accounting Principles

Author: Richard F. Larkin,Marie DiTommaso,Warren Ruppel

Publisher: John Wiley & Sons

ISBN: 1119385369

Category: Business & Economics

Page: 560

View: 3773

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The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2017 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP — one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2017 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.

Wiley GAAP for Governments 2017

Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Author: Warren Ruppel

Publisher: John Wiley & Sons

ISBN: 1119381460

Category: Business & Economics

Page: 672

View: 7477

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The essential reference for governmental GAAP application Wiley GAAP for Governments 2017 provides the latest information on GAAP, with coverage designed specifically for government entities. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. Get up to speed on the newest accounting pronouncements Understand how GAAP applies to government bodies and pension plans Refer to disclosure checklists designed specifically for government entities Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2017 the reference financial professionals keep on their desks rather than on their bookshelves.

International Financial Reporting Standards (IFRS) 2018

Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English & German edition of the official standards approved by the EU

Author: WILEY-VCH.

Publisher: VCH

ISBN: 9783527509546

Category:

Page: 1581

View: 7154

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The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner′s perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB′s efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners′ understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.

Handbuch IFRS

Author: Frank Barthélemy,Bernd-Uwe Willen

Publisher: Haufe-Lexware

ISBN: 9783448067729

Category: International Financial Reporting Standards

Page: 619

View: 7853

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Interkulturelle Zusammenarbeit

Kulturen — Organisationen — Management

Author: Geert Hofstede

Publisher: Springer-Verlag

ISBN: 3322900371

Category: Social Science

Page: 328

View: 2369

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Ende der 60er Jahre beschäftigte ich mich eher zufällig mit kulturellen Unterschiede- und stieß dabei auf umfangreiches Material für eine Studie. Als Ergebnis dieser Studie wurde im Jahr 1980 ein Buch zu diesem Thema mit dem Titel Culture's Consequences veröffentlicht. Es war bewußt für ein Fachpublikum geschrieben, denn es weckte Zweifel an der Allgemeingültigkeit traditioneller Lehren der Psychologie, Organisationssoziolo gie und Manag!!menttheorie: ich mußte daher sowohl die theoretische Argumentation darlegen, als auch Basisdaten und die statistischen Verfahren angeben, an hand derer ich meine Thesen aufstellte. Die 1984 erschienene Taschenbuchausgabe verzichtete auf Basisdaten und Statistik, war ansonsten aber mit der gebundenen Ausgabe von 1980 identisch. Culture's Consequences erschien in einer Zeit, als das Interesse an kulturellen Unterschie den sowohl zwischen Ländern als auch zwischen Organisationen rapide anstieg; es gab damals kaum empirisch gestützte Informationen zu diesem Thema. Die Unterschiede zwischen Ländern waren zwar auch in dem vorherigen Buch enthalten, aber vielleicht waren es zu viele auf einmal. Offensichtlich haben sich viele Leser nur mit einem Teil des Inhalts befaßt. Viele Leute, die sich auf das Buch berufen, behaupten beispielsweise, ich hätte die Wertvorstellungen von IBM-(oder "Hermes-") Führungskräften untersucht. Die von mir verwendeten Daten bezogen sich auf IBM-Mitarbeiter, und wie das Buch selbst zeigte, ist dies ein erheblicher Unterschied.

Arends Volkstümliche Namen der Drogen, Heilkräuter, Arzneimittel und Chemikalien

Author: Jürgen Reichling

Publisher: Springer-Verlag

ISBN: 3642249965

Category: Medical

Page: 416

View: 7921

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Was ist gemeint, wenn von „Hennaverecker“, „Nachtgunkeln“ oder der „nackten Jungfer“ die Rede ist? Der „Arends“ listet die volkstümlichen Bezeichnungen von Heilkräutern, Drogen, Arzneimitteln und Chemikalien und ihre wissenschaftliche Übersetzung auf, so dass sich schnell herausfinden lässt, was sich hinter dem jeweiligen Namen verbirgt. Das bewährte und umfassende Werk wurde gründlich überarbeitet und mit aktuellen phytotherapeutischen Werken abgeglichen. Auch der neuen Nomenklatur der Drogen wurde Rechnung getragen.

Biotechnologie für Einsteiger

Author: Reinhard Renneberg,Viola Berkling

Publisher: Spektrum Akademischer Verlag

ISBN: 9783827430472

Category: Science

Page: 436

View: 2790

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Die Zeit der Biotechnologie ist gekommen: Sie greift zunehmend in unser tägliches Leben ein – und dennoch fehlt nicht nur Laien, sondern oft auch Studierenden und Wissenschaftlern ein fundiertes Wissen. Abhilfe und eine Fülle von Informationen bietet das einführende Lehrbuch von Reinhard Renneberg: eine verständlich geschriebene und visuell opulent aufbereitete Gesamtschau der Biotechnologie. Sie eignet sich zum schnellen Nachschlagen und zum Schmökern ebenso wie für ein intensives Studium. Bereits die erste Ausgabe des Buches wurde begeistert aufgenommen und liegt nach knapp sieben Jahren nun – komplett überarbeitet und um zahlreiche spannende Boxen Seiten erweitert – in der vierten Auflage vor. Wie Renneberg zeigt, kann ein wissenschaftliches Lehrbuch durchaus spannend und unterhaltsam sein. Verschiedene didaktische Elemente ergänzen den Grundtext der 4. Auflage: - Das erste Biotech-Lehrbuch der Welt mit vollständigen und kommentierten Internet-Quellen zu Filmen, Fotos, Dokumenten und Originalarbeiten - Noch mehr Boxen zu speziellen Themen und zur Geschichte vertiefen das Wissen - Meinungen von Experten veranschaulichen Standpunkte aus Forschung und Industrie - Doppelseiten mit Fotos zeigen wichtige Biotechnologie-Produkte und -Prozesse sowie daran beteiligte Wissenschaftler; Panoramatafeln fassen das Wissen zusammen - Mit dem Glossar lassen sich auch schwierige Fachbegriffe schnell nachschlagen und verstehen Wissenschaft kann Spaß machen – das vermittelt dieses Buch schon beim Durchblättern!

Reporting Comprehensive Income

Die Bestrebungen des FASB, des ASB sowie des IASC

Author: N.A

Publisher: Springer-Verlag

ISBN: 3663089258

Category: Business & Economics

Page: 272

View: 1528

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Christian Gerbaulet schildert die Bestrebungen des FASB, des ASB und des IASC zur Konzeption und Darstellung des "comprehensive income" und unterzieht diese einer kritischen Würdigung.

International GAAP 2013

Generally Accepted Accounting Principles under International Financial Reporting Standards

Author: Ernst & Young

Publisher: John Wiley & Sons

ISBN: 1118589807

Category: Business & Economics

Page: 4304

View: 3802

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Wiley GAAP 2015

Interpretation and Application of Generally Accepted Accounting Principles

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1118945069

Category: Study Aids

Page: 1512

View: 7375

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The quick, complete, cross-referenced GAAP guide, withillustrations, explanations, and examples Wiley GAAP 2015 contains the most comprehensive coverageof all GAAP pronouncements in a single volume, providingprofessionals with a complete reference to the entire GAAPhierarchy. This new edition includes the latest updates to thestandards, along with AICPA ASEC statements of position and acomprehensive cross-reference of accounting topics to the new FASBcodification system. All pronouncements are fully explained indetail, including terminology, and practice exercises demonstratereal-world application. Each chapter includes a discussion ofperspectives and issues, sources of GAAP, definitions, concepts,rules, and examples, with specific appendices where applicable.This useful guide contains more examples and illustrations than anyother GAAP reference, and all original pronouncements arereferenced to the FASB Current Text. GAAP is constantly being updated, and users require expertinterpretation and explanation of relevant principles with everynew pronouncement. This book provides clear, user-friendlyguidance, including FASB Technical Bulletins, AcSEC PracticeBulletins, FASB Implementation Guides, and AICPA Statements ofPosition and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements quickly andeasily Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge ofthe standards Gain confidence by practicing GAAP applications before using itin the field This guide represents the most complete, comprehensive GAAPreference available, and the digital format allows for instantaccess to needed information through the point-and-click index andTable of Contents. Busy professionals need to get up to speedquickly without sacrificing a solid understanding, and WileyGAAP 2015 is the essential user-friendly reference.

Wiley Practitioner's Guide to GAAS 2017

Covering All SASs, SSAEs, SSARSs, and Interpretations

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1119373778

Category: Business & Economics

Page: 1040

View: 8764

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La 4e de couv. indique : "This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job--identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)--as well as advice on exactly how to remain fully compliant with each."

Internationale Rechnungslegung

IFRS 1 bis 16, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe

Author: Bernhard Pellens,Rolf Uwe Fülbier,Joachim Gassen,Thorsten Sellhorn

Publisher: N.A

ISBN: 9783791036618

Category:

Page: 1164

View: 8359

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