New PDF release: 2014 FASB Update Intermediate Accounting

By Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

ISBN-10: 1118985311

ISBN-13: 9781118985311

This article is an unbound, binder-ready version.

Intermediate Accounting through Kieso, Weygandt, and Warfield improves scholars’ readiness for his or her intermediate accounting path, builds expertise round the CPA examination, and prepares scholars for his or her destiny careers with particular entry to internship listings from around the country.Intermediate Accounting fifteenth variation keeps the traits for which the textual content is globally well-known, together with its recognition for accuracy, comprehensiveness, accessibility, and caliber challenge fabric that top prepares scholars for fulfillment of their educational careers.The 2014 FASB replace comprises the lately issued ordinary on profit from Contracts with clients in a brand new profit attractiveness bankruptcy, and is helping organize the following iteration of accounting and finance scholars for the worldwide economy.

Students utilizing WileyPLUS do genuine accounting and get actual effects. With instantly graded perform and homework assignments, and over hours of video dependent assets in step with bankruptcy, scholars come to category ready for quizzes and assessments. WileyPLUS additionally offers scholars with entry to just about 1,000 perform CPA examination questions powered via Wiley CPAexcel, and entry to internship listings from around the kingdom powered through AccountingFly.

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Extra info for 2014 FASB Update Intermediate Accounting

Sample text

As a result, financial statement preparers sometimes were not sure whether they had the right GAAP. Determining what was authoritative and what was not became difficult. In response to these concerns, the FASB developed the Financial Accounting Standards Board Accounting Standards Codification (or more simply, “the Codification”). The FASB’s primary goal in developing the Codification is to provide in one place all the authoritative literature related to a particular topic. S. generally accepted accounting principles.

Examples are accounting for casinos, airlines, colleges and universities, banks, insurance companies, and many others. Statements of Position (SOPs) provide guidance on financial reporting topics until the FASB sets standards on the issue in question. SOPs may update, revise, International and clarify audit and accounting guides or provide free-standing guidance. Perspective Practice Bulletins indicate the AcSEC’s views on narrow financial reporting The CPA exam is administered issues not considered by the FASB.

The purpose of the task force is to reach a consensus on how to account for new and unusual financial transactions that may potentially create differing financial reporting practices. Examples include accounting for pension plan terminations, revenue from barter transactions by Internet companies, and excessive amounts paid to takeover specialists. The EITF also provided timely guidance for the accounting for loans and investments in the wake of the credit crisis. The EITF helps the FASB in many ways.

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2014 FASB Update Intermediate Accounting by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield


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