Wiley GAAP Policies and Procedures, 2nd Edition

1 Researching GAAP Implementation Problems 1

2 Cash, Receivables, and Prepaid Expenses 9

3 Short-Term Investments and Financial Instruments 37

4 Inventory 45

5 Revenue Recognition 85

6 Long-Lived Assets 137

7 Investments 179

8 Business Combinations and Consolidated Financial Statements 211

9 Current Liabilities and Contingencies 229

10 Long-Term Debt 255

11 Leases 289

12 Pensions and Other Postretirement Benefits 315

13 Stockholders’ Equity 323

14 Interim Reporting 369

15 Segment Reporting 375

16 Foreign Currency 383

Index 397