Streamline financial statement preparation with this cross-referenced guideFinancial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification(r) (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference.* Find specific GAAP codification and explanations quickly and easily* Get up to speed on the latest developments and updates* Follow references to relevant content in Wiley GAAP and the Disclosure Checklist* Study expertly-prepared examples to understand GAAP applicationsEnhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments - and their applications and requirements - is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.

PrefaceAbout the Author1: ASC 105 Generally Accepted Accouting Principles2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS3: ASC 210 BALANCE SHEET4: ASC 215 Statement of Shareholder Equity5: ASC 220 INCOME STATEMENT - REPORTING COMPREHENSIVE INCOME6: ASC 230 STATEMENT OF CASH FLOWS7: ASC 235 Notes to financial statements8: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS9: ASC 255 CHANGING PRICES10: ASC 260 EARNINGS PER SHARE11: ASC 270 INTERIM REPORTING12: ASC 272 LIMITED LIABILITY ENTITIES13: ASC 274 PERSONAL FINANCIAL STATEMENTS14: ASC 275 risks and uncertainties15: ASC 280 SEGMENT REPORTING16: ASC 310 RECEIVABLES17: ASC 320 INVESTMENTS--DEBT SECURITIES18: ASC 321 INVESTMENTS-- EQUITY SECURITIES19: ASC 323 INVESTMENTS-- EQUITY METHOD AND JOINT VENTURES20: ASC 325 INVESTMENTS--OTHER21: ASC 326 FINANCIAL INSTRUMENTS CREDIT LOSSES22: ASC 330 INVENTORY23: ASC 340 OTHER ASSETS AND DEFERRED COSTS24: ASC 350 INTANGIBLES-- GOODWILL AND OTHER25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT26: ASC 405 LIABILITIES27: ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS29: ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES30: ASC 440 COMMITMENTS31: ASC 450 CONTINGENCIES32: ASC 460 GUARANTEES33: ASC 470 DEBT34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY35: ASC 505, EQUITY36: ASC 605 REVENUE RECOGNITION37: ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS38: ASC 610 OTHER INCOME39: ASC 705 COST OF SALES AND SERVICES40: ASC 710 COMPENSATION-- GENERAL41: ASC 712 COMPENSATION-- NONRETIREMENT POST-EMPLOYMENT BENEFITS42: ASC 715 COMPENSATION-- RETIREMENT BENEFITS43: ASC 718 COMPENSATION-- STOCK COMPENSATION44: ASC 720 OTHER EXPENSES45: ASC 730 RESEARCH AND DEVELOPMENT46: ASC 740 INCOME TAXES47: ASC 805 BUSINESSCOMBINATIONS48: ASC 808 COLLABORATIVE ARRANGEMENTS49: ASC 810 CONSOLIDATIONS50: ASC 815 DERIVATIVES AND HEDGING51: ASC 820 FAIR VALUE MEASUREMENTS52: ASC 825 FINANCIAL INSTRUMENTS53: ASC 830 FOREIGN CURRENCY MATTERS54: ASC 835 INTEREST55: ASC 840 LEASES56: ASC 842 LEASES57: ASC 845 NONMONETARY58: ASC 848 REFERENCE RATE REFORM59: ASC 850 RELATED-PARTY DISCLOSURES60: ASC 852 REORGANIZATIONS61: ASC 853 SERVICE CONCESSION ARRANGEMENTS62: ASC 855 SUBSEQUENT EVENTS63: ASC 860 TRANSFERS AND SERVICINGIndex