Wiley GAAP: Financial Statement Disclosure Manual. Joanne M. Flood

Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood


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      Financial Statement Disclosures Manual

       Joanne M. Flood

      Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

      Published simultaneously in Canada.

      No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per‐copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750‐8400, fax (978) 646‐8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748‐6011, fax (201) 748‐6008, or online at www.wiley.com/go/permissions.

      Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.

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      Wiley publishes in a variety of print and electronic formats and by print‐on‐demand. Some material included with standard print versions of this book may not be included in e‐books or in print‐on‐demand. If this book refers to media such as a CD or DVD that is not included in the version you purchased, you may download this material at http://booksupport.wiley.com. For more information about Wiley products, visit www.wiley.com.

       Library of Congress Cataloging‐in‐Publication Data is Available:

      ISBN 9781118572085 (Hardback)

      ISBN 9781119365723 (ePub)

      ISBN 9781119365747 (ePDF)

      Cover Design and Image: Wiley

      Wiley GAAP: Financial Statements Disclosure Manual provides summaries of authoritative literature, practice alerts, and hundreds of examples of presentations and disclosures. It is organized to align fully with the structure of the FASB Codification. Chapters begin with a summary of the authoritative literature, including scope, scope exceptions, and technical alerts of relevant FASB Updates, and an alert with common areas of disclosure concerns. The remainder of each chapter contains detailed illustrations of presentations and disclosures. This organization facilitates the primary objective of the book—to assist financial statement preparers and practitioners in resolving the myriad practical problems faced in presenting financial statements.

      As a bonus, a comprehensive presentation and disclosure checklist, available online to all Wiley GAAP: Financial Statement Disclosure Manual purchasers, offers practical guidance on preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist also follows the order of the Codification. To download the checklist, go to www.wiley.com/go/FSDM2021 (password: Flood).

      The author's wish is that this book will serve preparers, practitioners, faculty, and students as a reliable reference tool to facilitate their understanding of, and ability to, present financial statements in accordance with the authoritative literature.

      On the Horizon. Significant accounting changes are on the horizon. In the next year, the FASB is expected to make strides on the following major projects and others:

       Conceptual framework projects on elements, measurement, and presentation

       Identifiable intangible assets

       Disclosure framework revisions on income taxes, inventory, interim reporting, government acquisitions

       Disaggregation of performance information

       Not‐for‐profit reporting of gifts‐in‐kind

       Segment reporting

       Numerous narrow scope projects

      This volume is current through ASU 2020‐06. Readers are encouraged to check the FASB website for status updates to FASB projects.

      Joanne M. Flood

      September 2020


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