منتدى المراجع المصرى/المحاسب القانونى محمد صفوت

منتدى المراجع المصرى/المحاسب القانونى محمد صفوت (https://www.egaud.henawhenak.com/vb/index.php/index.php)
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ميكانو 02-25-2014 03:29 PM

حمل كتاب تفسير و تطبيق المبادئ المحاسبية باللغة الانجليزية
 
كتاب تفسير و تطبيق المبادئ المحاسبية باللغة الانجليزية يحتوى على:


CONTENTS

Codification Taxonomy xi
1 Researching GAAP Matters 1
2 Statement of Financial Position 31
3 Statements of Income and Comprehensive Income 59
4 Statement of Cash Flows 95
5 Accounting Policies, Changes, and Restatements 113
6 Fair Value 149
7 Cash, Receivables, and Prepaid Expenses 187
8 Short-Term Investments and Financial Instruments 245
9 Inventory 315
10 Revenue Recognition—Evolving Principles and Specialized
Applications 357
Revenue Recognition—General Principles 359
Long-Term Construction Contracts 367
Service Revenues 382
Sales When Collection Is Uncertain 390
Revenue Recognition When Right of Return Exists 398
Profit Recognition on Real Estate Sales 402
Real Estate Operations 424
Franchising: Accounting by Franchisors 428
Other Special Accounting and Reporting Issues 432
11 Long-Lived Assets 443
12 Long-Term Investments 521
13 Business Combinations and Consolidated Financial Statements 617
14 Current Liabilities and Contingencies 705
15 Long-Term Liabilities 733
16 Leases 783
17 Income Taxes 859
18 Pensions and Other Postretirement Benefits 935
19 Stockholders’ Equity 985
Appendix A: Financial Statement Presentation 1057
20 Earnings Per Share 1059
Appendix: Comprehensive Example 1085
21 Interim Reporting 1089
22 Segment Reporting 1103
23 Foreign Currency 1113
Appendix: Accounts to Be Remeasured Using Historical Exchange
Rates 1141
24 Personal Financial Statements 1143
Appendix: Hypothetical Set of Personal Financial Statements 1148
25 Specialized Industry GAAP 1151
Banking and Thrift 1153
Broadcasting 1168
Cable Television 1173
Casinos 1176
Computer Software Developers 1177
Employee Benefit Plans, Including Pension Funds 1186
Finance Companies 1194
Government Contractors 1198
Insurance 1200
Investment Companies 1211
Mortgage Banking 1217
Motion Pictures 1224
Not-for-Profit Organizations 1234
Oil and Gas Producers 1250
Recording and Music 1252
Regulated Operations 1254
Title Plant 1258
Appendix A: Disclosure Checklist 1261
Index 1325


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