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ASC 105 Generally Accepted Accounting Principles

GAAP 2016 Interpretation and Application of Generally Accepted Accounting Principles, 2015, p.1-24

2016 John Wiley & Sons Ltd ;ISBN: 1119106060 ;ISBN: 9781119106067 ;EISBN: 1119106079 ;EISBN: 9781119106074 ;EISBN: 9781119216698 ;EISBN: 1119216699 ;DOI: 10.1002/9781119216698.ch01 ;OCLC: 930601017 ;LCCallNum: HF5681.B2

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  • Title:
    ASC 105 Generally Accepted Accounting Principles
  • Author: Flood, Joanne M
  • Flood, Joanne M
  • Subjects: disclosure ; financial statement presentations ; GAAP codification ; generally accepted accounting principles ; recognition ; statements of financial accounting concepts
  • Is Part Of: GAAP 2016 Interpretation and Application of Generally Accepted Accounting Principles, 2015, p.1-24
  • Description: Generally accepted accounting principles (GAAP) establishes the measurement of economic activity, the time when such measurements are to be made and recorded, the disclosures surrounding this activity, and the preparation and presentation of summarized economic information in the form of financial statements. This chapter defines GAAP, discusses its perspectives and issues, and talks about its concepts, rules, and examples. It also summarizes the steps involved in the research procedures of GAAP. GAAP is a reaction to and a product of the economic environment in which it develops. There are two broad categories of accounting principles: recognition and disclosure. Materiality has great significance in understanding, researching, and implementing GAAP. Disputes over financial statement presentations often turn on the materiality of items that were, or were not, recognized, measured, and presented in certain ways. The chapter provides summary of four pronouncements called Statements of Financial Accounting Concepts (CON), issued by the FASB.
  • Publisher: United Kingdom: John Wiley & Sons, Incorporated
  • Language: English
  • Identifier: ISBN: 1119106060
    ISBN: 9781119106067
    EISBN: 1119106079
    EISBN: 9781119106074
    EISBN: 9781119216698
    EISBN: 1119216699
    DOI: 10.1002/9781119216698.ch01
    OCLC: 930601017
    LCCallNum: HF5681.B2
  • Source: Ebook Central Academic Complete
    ScholarVox International
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