| 重磅好书 |
高级经理财务管理：创造价值的过程-原书第2版
本书是专业企业非财务专业人员的高级经理人员编写的一部优秀教材，全面涵盖了财务学的基本内容，并将世界财务学研究的最新成果融入其中，反映了全球财务学的最新发展。
本书以国际化的视野，将一般财务理论与实务建立在国际化的平... |
|
|
Wiley GAAP 2007 [英文图书] |
| 作 者： |
Barry J. Epstein, Ralph Nach, Steven M. Bragg |
|
| 出 版 社： |
出版日期：December 5, 2006 |
| I S B N ：0-471-79820-7 |
页 数：1288 pages |
| 尺 寸： |
版 次： |
| 价 格：￥US 91元 |
|
| 分 类：财务管理图书 > 会计准则 |
  |
This book and CD-ROM provide Wiley GAAP 2007 and deliver the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP 2007 offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus, as well as EITF Appendix D discussion matters. Wiley GAAP 2007 contains a host of completely updated features.
CONTENTS
chapter title page No.
Authoritative Accounting Pronouncements x
1 Researching GAAP Matters 1
2 Balance Sheet 39
3 Statements of Income and Comprehensive Income 64
4 Statements of Cash Flows 101
5 Accounting Policies,Changes,and Restatements 116
6 Cash,Receivables,and Prepaid Expenses 142
7 Short-Term Investments and Financial Instruments 194
8 Inventory 255
9 Revenue Recognition-Evolving Principles and Specialized
Applications 294
Revenue Recognition-General Principles 295
Long-Term Construction Contracts 302
Service Revenues 316
Sales When Collection Is Uncertain 323
Revenue Recognition When Right of Return Exists 330
Profit Recognition on Real Estate Sales 333
Real Estate Operations 354
Franchising:Accounting by Franchisors 358
Other Special Accounting and Reporting Issues 362
10 Long-Lived Assets 373
11 Investmets 441
12 Business Combinations and Consolidated Financial Statements 505
13 Current Liabilities and Contingencies 605
14 Long-Term liabilities 625
15 Leases 672
16 Income Taxes 746
17 Pensions and Other Postretirement Benefits 804
18 StockholdersEquity 848
Appendix A:Financial Statement Presentation 924
19 Earnings Per Share 926
Appendix:Comprehensive Example 954
20 Interim Reporting 957
21 Segment Reporting 970
22 Foreign Currency 982
Appendix:Account to Be Remeasured Using Historical Exchange
Rates 1006
23 Personal Financial Statements 1007
Appendix:Hypothetical Set of Personal Financial Statements1011
24 Specialized Industry GAAP 1014
Banking and Thrift 1016
Broadcasting 1034
Cable Television 1039
Computer Software Developers 1041
Employee Benefit Plans,Including Pension Funds 1050
Finance Companies 1058
Government Contractors 1062
Insurance 1064
Investment companies 1074
Mortgage Banking 1080
Motion Pictures 1087
Not-for-Profit Organizations 1096
Oil and Gas Producers 1111
Recording and Music 1113
Regulated Operations 1115
Title Plant 1119
AppendixA: Disclosure Checklist 1121
AppendixA: International vs. US Accounting Standards 1166
Index 1187 |
| |
| |
|
|
