Accounting

Download e-book for iPad: 2014 FASB Update Intermediate Accounting by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

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 by means of Kieso, Weygandt, and Warfield improves scholars’ readiness for his or her intermediate accounting path, builds understanding round the CPA examination, and prepares scholars for his or her destiny careers with unique entry to internship listings from around the country.Intermediate Accounting fifteenth version keeps the characteristics for which the textual content is globally well-known, together with its attractiveness for accuracy, comprehensiveness, accessibility, and caliber challenge fabric that top prepares scholars for achievement of their educational careers.The 2014 FASB replace contains the lately issued commonplace on profit from Contracts with buyers in a brand new profit reputation bankruptcy, and is helping organize the following new release of accounting and finance scholars for the worldwide economy.

Students utilizing WileyPLUS do genuine accounting and get genuine effects. With immediately 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 almost 1,000 perform CPA examination questions powered through Wiley CPAexcel, and entry to internship listings from around the nation powered through AccountingFly.

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Extra resources for 2014 FASB Update Intermediate Accounting

Sample text

Generally Accepted Accounting Principles 15 is cited, using Receivables as the example. The purpose of the search shown below is to determine GAAP for accounting for loans and trade receivables not held for sale subsequent to initial measurement. Topic Subtopics Sections Paragraph Go to FASB ASC 310 to access the Receivables topic. Go to FASB ASC 310-10 to access the Overall Subtopic of the Topic 310. Go to FASB ASC 310-10-35 to access the Subsequent Measurement Section of the Subtopic 310-10. Go to FASB ASC 310-10-35-47 to access the Loans and Trade Receivables not Held for Sale paragraph of Section 310-10-35.

What the Board should not do is issue pronouncements that are primarily politically motivated. While paying attention to its constituencies, the Board should base GAAP on sound research and a conceptual framework that has its foundation in economic reality. Evolving Issue FAIR VALUE, FAIR CONSEQUENCES? No recent accounting issue better illustrates the economic consequences of accounting than the current debate over the use of fair value accounting for financial assets. Both the FASB and the International Accounting Standards Board (IASB) have standards requiring the use of fair value accounting for financial assets, such as investments and other financial instruments.

Considering the economic consequences9 of many accounting rules, special interest groups should vocalize their reactions to proposed rules. What the Board should not do is issue pronouncements that are primarily politically motivated. While paying attention to its constituencies, the Board should base GAAP on sound research and a conceptual framework that has its foundation in economic reality. Evolving Issue FAIR VALUE, FAIR CONSEQUENCES? No recent accounting issue better illustrates the economic consequences of accounting than the current debate over the use of fair value accounting for financial assets.

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


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