GAAP Implementation Guide.pdf

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Wiley
GAAP
Implementation
Guide
Steven M. Bragg
JOHN WILEY & SONS, INC.
This book is printed on acid-free paper.
∞
Copyright © 2004 by John Wiley & Sons, Inc. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey
Published simultaneously in Canada
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Library of Congress Cataloging-in-Publication Data:
Bragg, Steven M.
GAAP implementation guide / Steven M. Bragg.
p. cm.
“Published simultaneously in Canada.”
Includes index.
ISBN 0-471-45569-5 (pbk. : alk. paper)
1. Accounting—Standards—United States. 2.
Corporations—Accounting. I. Title.
HF5616. U5 B7 2004
657’ .02’18—dc22
2003023860
Printed in the United States of America
10 9 8 7 6 5 4 3 2 1
To Mom, who fulfilled the role wonderfully—a hug when I needed it,
warm cookies at dinner, a lunchbox for school every day, and a
sympathetic listener.
CONTENTS
Chapter
1
2
3
4
5
6
7
8
9
10
11
12
Title
Researching GAAP Implementation Problems .................................
Cash, Receivables, and Prepaid Expenses ........................................
Short-Term Investments and Financial Instruments .........................
Inventory ...........................................................................................
Revenue Recognition ........................................................................
Long-Lived Assets ............................................................................
Investments .......................................................................................
Current Liabilities and Contingencies ...............................................
Long-Term Debt ...............................................................................
Leases ................................................................................................
Stockholders’ Equity .........................................................................
Foreign Currency ..............................................................................
Page
No.
1
9
34
40
74
113
150
177
200
230
252
292
304
Index ........................................................................................................................

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