Wiley GAAP 2024

Wiley GAAP 2024

by Joanne M. Flood
Released November 2023
Publisher(s): Wiley
ISBN: 9781394199808

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Book description

The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements

US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2024 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates.

Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter.

Extensively updated to reflect all current US GAAP changes, this invaluable practice resource:

  • Reviews all the latest changes to accounting principles
  • Offers expert guidance on complex issues raised by specific pronouncements
  • For ease of research, includes topic-specific chapters and comprehensive cross-references
  • Illustrates how each standard applies to common, real-world scenarios
  • Clarifies how to implement each standard with numerous practical examples

The 2024 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance.

Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2024 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need.

BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!

Table of contents

  1. COVER
  2. TITLE PAGE
  3. COPYRIGHT
  4. PREFACE
  5. ABOUT THE AUTHOR
  6. CODIFICATION TAXONOMY
  7. 1 ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
    1. PERSPECTIVES AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  8. 2 ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  9. 3 ASC 210 BALANCE SHEET
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  10. 4 ASC 215 STATEMENT OF SHAREHOLDER EQUITY
    1. PERSPECTIVE AND ISSUES
  11. 5 ASC 220 INCOME STATEMENT—REPORTING COMPREHENSIVE INCOME
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  12. 6 ASC 230 STATEMENT OF CASH FLOWS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  13. 7 ASC 235 NOTES TO FINANCIAL STATEMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  14. 8 ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  15. 9 ASC 255 CHANGING PRICES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  16. 10 ASC 260 EARNINGS PER SHARE
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. COMPREHENSIVE EXAMPLE
    5. NOTES
  17. 11 ASC 270 INTERIM REPORTING
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES
    5. OTHER SOURCES
    6. REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITIES
  18. 12 ASC 272 LIMITED LIABILITY ENTITIES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  19. 13 ASC 274 PERSONAL FINANCIAL STATEMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  20. 14 ASC 275 RISKS AND UNCERTAINTIES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  21. 15 ASC 280 SEGMENT REPORTING
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  22. 16 ASC 310 RECEIVABLES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. PRESENTATION AND DISCLOSURES
    5. NOTES
  23. 17 ASC 320 INVESTMENTS—DEBT SECURITIES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  24. 18 ASC 321 INVESTMENTS—EQUITY SECURITIES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  25. 19 ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES
    1. TECHNICAL ALERT
    2. PERSPECTIVE AND ISSUES
    3. DEFINITIONS OF TERMS
    4. CONCEPTS, RULES, AND EXAMPLES—ASC 323-10, OVERALL: THE EQUITY METHOD OF ACCOUNTING FOR INVESTMENTS
    5. CONCEPTS, RULES, AND EXAMPLES—ASC 323-30, EQUITY INVESTMENTS IN CORPORATE JOINT VENTURES AND NONCORPORATE ENTITIES
    6. CONCEPTS, RULES, AND EXAMPLES—ASC 323-740, QUALIFIED AFFORDABLE HOUSING PROJECT INVESTMENTS
  26. 20 ASC 325 INVESTMENTS—OTHER
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  27. 21 ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES—ASC 326-10, OVERALL
    4. CONCEPTS, RULES, AND EXAMPLES—ASC 326-20, MEASURED AT AMORTIZED COST
    5. CONCEPTS, RULES, AND EXAMPLES—ASC 326-30, AVAILABLE-FOR-SALE DEBT SECURITIES
    6. NOTE
  28. 22 ASC 330 INVENTORY
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  29. 23 ASC 340 OTHER ASSETS AND DEFERRED COSTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  30. 24 ASC 350 INTANGIBLES—GOODWILL AND OTHER
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES—ASC 350-10, OVERALL
    4. CONCEPTS, RULES, AND EXAMPLES—ASC 350-20, GOODWILL
    5. CONCEPTS, RULES, AND EXAMPLES—ASC 350-30, GENERAL INTANGIBLES OTHER THAN GOODWILL
    6. CONCEPTS, RULES, AND EXAMPLES—ASC 350-40, INTERNAL-USE SOFTWARE
    7. CONCEPTS, RULES, AND EXAMPLES—ASC 350-50, WEBSITE DEVELOPMENT COSTS
    8. NOTES
  31. 25 ASC 360 PROPERTY, PLANT, AND EQUIPMENT
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. OVERALL—ASC 360-10, PROPERTY, PLANT, AND EQUIPMENT
  32. 26 ASC 405 LIABILITIES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  33. 27 ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. ASC 410-20, ASSET RETIREMENT OBLIGATIONS
    4. ASC 410-30, ENVIRONMENTAL OBLIGATIONS
    5. PRESENTATION AND DISCLOSURE
  34. 28 ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  35. 29 ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
  36. 30 ASC 440 COMMITMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  37. 31 ASC 450 CONTINGENCIES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  38. 32 ASC 460 GUARANTEES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  39. 33 ASC 470 DEBT
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  40. 34 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  41. 35 ASC 505 EQUITY
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  42. 36 ASC 605 REVENUE RECOGNITION
    1. CONCEPTS, RULES, AND EXAMPLES
    2. DEFINITIONS OF TERMS
    3. ASC 605-20, REVENUE RECOGNITION—PROVISION FOR LOSSES ON SEPARATELY PRICED EXTENDED WARRANTY AND PRODUCT MAINTENANCE CONTRACTS
    4. ASC 605-35, CONSTRUCTION-TYPE AND PRODUCTION-TYPE CONTRACTS
  43. 37 ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
    1. PERSPECTIVE AND ISSUES
    2. STEP 1: IDENTIFY THE CONTRACT WITH THE CUSTOMER
    3. STEP 2: IDENTIFYING THE PERFORMANCE OBLIGATIONS
    4. STEP 3: DETERMINE THE TRANSACTION PRICE
    5. STEP 4: ALLOCATE THE TRANSACTION PRICE
    6. STEP 5: RECOGNIZE REVENUE WHEN (OR AS) THE ENTITY SATISFIES A PERFORMANCE OBLIGATION
    7. OTHER ISSUES
    8. NOTES
  44. 38 ASC 610 OTHER INCOME
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  45. 39 ASC 705 COST OF SALES AND SERVICES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  46. 40 ASC 710 COMPENSATION—GENERAL
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  47. 41 ASC 712 COMPENSATION— NONRETIREMENT POST-EMPLOYMENT BENEFITS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  48. 42 ASC 715 COMPENSATION—RETIREMENT BENEFITS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. ASC 715-20, DEFINED BENEFITS PLANS—GENERAL
    4. ASC 715-30, DEFINED BENEFIT PLANS—PENSION
    5. ASC 715-60, DEFINED BENEFITS PLANS—OTHER POSTRETIREMENT
    6. ASC 715-70, DEFINED CONTRIBUTION PLANS
    7. ASC 715-80, MULTIEMPLOYER PENSION PLANS
  49. 43 ASC 718 COMPENSATION—STOCK COMPENSATION
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  50. 44 ASC 720 OTHER EXPENSES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  51. 45 ASC 730 RESEARCH AND DEVELOPMENT
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  52. 46 ASC 740 INCOME TAXES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  53. 47 ASC 805 BUSINESS COMBINATIONS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTES
  54. 48 ASC 808 COLLABORATIVE ARRANGEMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  55. 49 ASC 810 CONSOLIDATIONS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONSOLIDATION MODELS—INTRODUCTION AND BACKGROUND
    4. THE VIE MODEL
    5. VOTING INTEREST MODEL
    6. NOTES
  56. 50 ASC 815 DERIVATIVES AND HEDGING
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. PRESENTATION AND DISCLOSURE
    5. NOTES
  57. 51 ASC 820 FAIR VALUE MEASUREMENTS
    1. TECHNICAL ALERT
    2. PERSPECTIVE AND ISSUES
    3. DEFINITIONS OF TERMS
    4. CONCEPTS, RULES, AND EXAMPLES
  58. 52 ASC 825 FINANCIAL INSTRUMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. ASC 825-20, REGISTRATION PAYMENT ARRANGEMENTS
    5. NOTES
  59. 53 ASC 830 FOREIGN CURRENCY MATTERS
    1. ASC 830, FOREIGN CURRENCY MATTERS
    2. PERSPECTIVE AND ISSUES
    3. DEFINITIONS OF TERMS
    4. CONCEPTS, RULES, AND EXAMPLES
  60. 54 ASC 832 GOVERNMENT ASSSISTANCE
    1. PERSPECTIVE AND ISSUES
    2. DEFINITION OF TERM
    3. CONCEPTS, RULES, AND EXAMPLES
  61. 55 ASC 835 INTEREST
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. OTHER SOURCES
  62. 56 ASC 842 LEASES
    1. PERSPECTIVE AND ISSUES
    2. OVERVIEW
    3. DEFINITIONS OF TERMS
    4. ASC 842-10, OVERALL, CONCEPTS, RULES, AND EXAMPLES
    5. ASC 842-20, LESSEES, CONCEPTS, RULES, AND EXAMPLES
    6. ASC 842-30, LESSOR, CONCEPTS, RULES, AND EXAMPLES
    7. ASC 842-40, SALE AND LEASEBACK TRANSACTIONS, CONCEPTS, RULES, AND EXAMPLES
    8. ASC 842-50, LEVERAGED LEASES, CONCEPTS, RULES, AND EXAMPLES
    9. PRESENTATION—USING THE DISPLAY APPROACH
    10. IMPLEMENTATION CONSIDERATIONS
  63. 57 ASC 845 NONMONETARY TRANSACTIONS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
    4. NOTE
  64. 58 ASC 848 REFERENCE RATE REFORM
    1. TECHNICAL ALERT
    2. PERSPECTIVE AND ISSUES
    3. DEFINITIONS OF TERMS
    4. CONCEPTS, RULES, AND EXAMPLES
    5. NOTE
  65. 59 ASC 850 RELATED PARTY DISCLOSURES
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  66. 60 ASC 852 REORGANIZATIONS
    1. PERSPECTIVES AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  67. 61 ASC 853 SERVICE CONCESSION ARRANGEMENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  68. 62 ASC 855 SUBSEQUENT EVENTS
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  69. 63 ASC 860 TRANSFERS AND SERVICING
    1. PERSPECTIVE AND ISSUES
    2. DEFINITIONS OF TERMS
    3. CONCEPTS, RULES, AND EXAMPLES
  70. 64 ASC 900s SPECIALIZED INDUSTRY GAAP
    1. CONTRACTORS—FEDERAL GOVERNMENT (ASC 912)
    2. PERSPECTIVE AND ISSUES
    3. DEFINITIONS OF TERMS
    4. CONCEPTS, RULES, AND EXAMPLES
    5. ENTERTAINMENT—BROADCASTERS (ASC 920)
    6. PERSPECTIVE AND ISSUES
    7. DEFINITIONS OF TERMS
    8. CONCEPTS, RULES, AND EXAMPLES
    9. ENTERTAINMENT—CABLE TELEVISION (ASC 922)
    10. PERSPECTIVE AND ISSUES
    11. DEFINITIONS OF TERMS
    12. CONCEPTS, RULES, AND EXAMPLES
    13. ENTERTAINMENT—CASINOS (ASC 924)
    14. PERSPECTIVE AND ISSUES
    15. DEFINITIONS OF TERMS
    16. CONCEPTS, RULES, AND EXAMPLES
    17. ENTERTAINMENT—FILM (ASC 926)
    18. PERSPECTIVE AND ISSUES
    19. DEFINITIONS OF TERMS
    20. CONCEPTS, RULES, AND EXAMPLES
    21. ENTERTAINMENT—MUSIC (ASC 928)
    22. PERSPECTIVE AND ISSUES
    23. DEFINITIONS OF TERMS
    24. CONCEPTS, RULES, AND EXAMPLES
    25. EXTRACTIVE ACTIVITIES—OIL AND GAS (ASC 932)
    26. PERSPECTIVE AND ISSUES
    27. DEFINITIONS OF TERMS
    28. CONCEPTS, RULES, AND EXAMPLES
    29. FINANCIAL SERVICES—DEPOSITORY AND LENDING (ASC 942)
    30. PERSPECTIVE AND ISSUES
    31. DEFINITIONS OF TERMS
    32. CONCEPTS, RULES, AND EXAMPLES
    33. FINANCIAL SERVICES—INSURANCE (ASC 944)
    34. PERSPECTIVE AND ISSUES
    35. DEFINITIONS OF TERMS
    36. CONCEPTS, RULES, AND EXAMPLES
    37. FINANCIAL SERVICES—INVESTMENT COMPANIES (ASC 946)
    38. PERSPECTIVE AND ISSUES
    39. DEFINITIONS OF TERMS
    40. CONCEPTS, RULES, AND EXAMPLES
    41. FINANCIAL SERVICES—MORTGAGE BANKING (ASC 948)
    42. PERSPECTIVE AND ISSUES
    43. DEFINITIONS OF TERMS
    44. CONCEPTS, RULES, AND EXAMPLES
    45. FINANCIAL SERVICES—TITLE PLANT (ASC 950)
    46. PERSPECTIVE AND ISSUES
    47. DEFINITIONS OF TERMS
    48. CONCEPTS, RULES, AND EXAMPLES
    49. FRANCHISORS (ASC 952)
    50. PERSPECTIVE AND ISSUES
    51. DEFINITIONS OF TERMS
    52. CONCEPTS AND RULES
    53. NOT-FOR-PROFIT ENTITIES (ASC 958)
    54. PERSPECTIVE AND ISSUES
    55. DEFINITIONS OF TERMS
    56. CONCEPTS, RULES, AND EXAMPLES
    57. PLAN ACCOUNTING (ASC 960, ASC 962, ASC 965)
    58. PERSPECTIVE AND ISSUES
    59. DEFINITIONS OF TERMS
    60. CONCEPTS, RULES, AND EXAMPLES
    61. HEALTH AND WELFARE BENEFIT PLANS (ASC 965)
    62. REAL ESTATE—GENERAL (ASC 970)
    63. PERSPECTIVE AND ISSUES
    64. DEFINITIONS OF TERMS
    65. CONCEPTS, RULES, AND EXAMPLES
    66. REAL ESTATE—COMMON INTEREST REALTY ASSOCIATIONS (ASC 972)
    67. REAL ESTATE—RETAIL LAND (ASC 976)
    68. PERSPECTIVE AND ISSUES
    69. DEFINITIONS OF TERMS
    70. CONCEPTS, RULES, AND EXAMPLES
    71. REAL ESTATE TIME-SHARING ACTIVITIES (ASC 978)
    72. PERSPECTIVE AND ISSUES
    73. DEFINITIONS OF TERMS
    74. CONCEPTS, RULES, AND EXAMPLES
    75. REGULATED OPERATIONS (ASC 980)
    76. PERSPECTIVE AND ISSUES
    77. CONCEPTS, RULES, AND EXAMPLES
    78. DEFINITIONS OF TERMS
    79. SOFTWARE (ASC 985)
    80. PERSPECTIVE AND ISSUES
    81. DEFINITIONS OF TERMS
    82. CONCEPTS, RULES, AND EXAMPLES
    83. NOTES
  71. APPENDIX A: DEFINITIONS OF TERMS
  72. APPENDIX B: DISCLOSURE AND PRESENTATION CHECKLIST FOR COMMERCIAL BUSINESSES
  73. INDEX
  74. END USER LICENSE AGREEMENT

Product information

  • Title: Wiley GAAP 2024
  • Author(s): Joanne M. Flood
  • Release date: November 2023
  • Publisher(s): Wiley
  • ISBN: 9781394199808