eBooks on US GAAP

Provides explanations, illustrations and examples of all current US generally accepted accounting principles.

This book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies.

This title looks at the treatment of goodwill and other intangibles under IFRS and US GAAP and explains common practice in valuing these assets. Chapters cover: recognising intangible assets; initial measurement of acquired intangible assets; amortising intangible assets; impairment testing for goodwill and other intangible assets; financial statement presentation and disclosures; deferred tax consequences of goodwill and and intangible assets.

Provides an overview of the new revenue recognition standard and step-by-step instructions for finance professionals navigating through the new model, with numerous examples along the way. Offers a full explanation of over forty topics superseded by the new standard. The book includes digital ancillaries featuring measurement tools and GAAP and IFRS disclosure checklists.

Wiley Not-for-Profit US 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. This guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Chapters include: Overview of not-for-profit organisations; Basic financial statements; Specific not-for-profit accounting topics; Other accounting-related not-for-profit topics; General accounting topics applied to not-for-profit organisations; Appendix contains disclosure checklist.