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Summary
Author Biography
Teresa Anderson, CPA, CMA, is a consultant on accounting technical topics for continuing professional education, CPA examination review materials and college courses in accounting. She was a Technical Manager for the AICPA in the Professional Development area where she developed custom training courses for corporate clients and was the Content Lead for the IFRS Certificate Program. She has worked as content manager for two CPA review courses. She taught graduate and undergraduate financial accounting courses for 15 years, as well as decision making theory in an executive MBA program for three years. Teresa received her Masters of Professional Accountancy and BBA degree in Economics from Georgia State University.
Table of Contents
Preface
About the Author
1: ASC 105 Generally Accepted Accouting Principles
2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS
3: ASC 210 BALANCE SHEET
4: ASC 215 Statement of Shareholder Equity
5: ASC 220 INCOME STATEMENT – REPORTING COMPREHENSIVE INCOME
6: ASC 230 STATEMENT OF CASH FLOWS
7: ASC 235 Notes to financial statements
8: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
9: ASC 255 CHANGING PRICES
10: ASC 260 EARNINGS PER SHARE
11: ASC 270 INTERIM REPORTING
12: ASC 272 LIMITED LIABILITY ENTITIES
13: ASC 274 PERSONAL FINANCIAL STATEMENTS
14: ASC 275 risks and uncertainties
15: ASC 280 SEGMENT REPORTING
16: ASC 310 RECEIVABLES
17: ASC 320 INVESTMENTS—DEBT SECURITIES
18: ASC 321 INVESTMENTS— EQUITY SECURITIES
19: ASC 323 INVESTMENTS— EQUITY METHOD AND JOINT VENTURES
20: ASC 325 INVESTMENTS—OTHER
21: ASC 326 FINANCIAL INSTRUMENTS CREDIT LOSSES
22: ASC 330 INVENTORY
23: ASC 340 OTHER ASSETS AND DEFERRED COSTS
24: ASC 350 INTANGIBLES— GOODWILL AND OTHER
25: ASC 360 PROPERTY, PLANT, AND EQUIPMENT
26: ASC 405 LIABILITIES
27: ASC 410 ASSET RETIREMENT AND ENVIRONMENTAL OBLIGATIONS
28: ASC 420 EXIT OR DISPOSAL COST OBLIGATIONS
29: ASC 430 DEFERRED REVENUE AND CONTRACT LIABILITIES
30: ASC 440 COMMITMENTS
31: ASC 450 CONTINGENCIES
32: ASC 460 GUARANTEES
33: ASC 470 DEBT
34: ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
35: ASC 505, EQUITY
36: ASC 605 REVENUE RECOGNITION
37: ASC 606 REVENUE FROM CONTRACTS WITH CUSTOMERS
38: ASC 610 OTHER INCOME
39: ASC 705 COST OF SALES AND SERVICES
40: ASC 710 COMPENSATION— GENERAL
41: ASC 712 COMPENSATION— NONRETIREMENT POST-EMPLOYMENT BENEFITS
42: ASC 715 COMPENSATION— RETIREMENT BENEFITS
43: ASC 718 COMPENSATION— STOCK COMPENSATION
44: ASC 720 OTHER EXPENSES
45: ASC 730 RESEARCH AND DEVELOPMENT
46: ASC 740 INCOME TAXES
47: ASC 805 BUSINESS
COMBINATIONS
48: ASC 808 COLLABORATIVE ARRANGEMENTS
49: ASC 810 CONSOLIDATIONS
50: ASC 815 DERIVATIVES AND HEDGING
51: ASC 820 FAIR VALUE MEASUREMENTS
52: ASC 825 FINANCIAL INSTRUMENTS
53: ASC 830 FOREIGN CURRENCY MATTERS
54: ASC 835 INTEREST
55: ASC 840 LEASES
56: ASC 842 LEASES
57: ASC 845 NONMONETARY
58: ASC 848 REFERENCE RATE REFORM
59: ASC 850 RELATED-PARTY DISCLOSURES
60: ASC 852 REORGANIZATIONS
61: ASC 853 SERVICE CONCESSION ARRANGEMENTS
62: ASC 855 SUBSEQUENT EVENTS
63: ASC 860 TRANSFERS AND SERVICING
Index
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