ASC ‐10 provides implementation guidance on cash on deposit at a financial institution. Cash is the most liquid of assets, and cash items. First published May Wiley GAAP contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards. Wiley Not-for-Profit GAAP is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as.
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Wiley Gaap Interpretation and Application of Generally Wiley GAAP contains the most comprehensive coverage of all GAAP. Wiley GAAP for Governments Interpretation and Application of Generally Accepted Accounting Principles for State and Local. Wiley Gaap Interpretation and Application of Generally Accepted Accounting Principles Chapter 47 FULL BOOK PDF · PDF. PDF. CHAPTER PDF · FULL BOOK PDF. Tools. Request permission · Export citation.
Actions Shares. The full text of this article hosted at iucr. Email or Customer ID. First published: Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.
Use the link below to share a full-text version of this article with your friends and colleagues. Learn more. Cash is the most liquid of assets, and cash items are generally classified as a current asset. The classification of investments as cash equivalents is a frequent topic of SEC comment letters.
While SEC rules only apply to public entities, preparers of financial statements can benefit from the findings of SEC reviewers. Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. An entity is often required to maintain a minimum amount of cash on deposit, generally in connection with having a borrowing arrangement with a financial institution.
A reporting entity may issue checks with a dollar value exceeding the balance in its checking account. Petty cash and other imprest cash accounts are usually combined in financial statements with other cash accounts.
Wiley Gaap Please check your email for instructions on resetting your password. If you do not receive an email within 10 minutes, your email address may not be registered, and you may need to create a new Wiley Online Library account. If the address matches an existing account you will receive an email with instructions to retrieve your username.
Chapter Joanne M. Book Author s: Learn more. Accounting standards codification ASC personal financial statements are generally prepared to organize and plan an individual's financial affairs on a more formal basis. Specific purposes that might require the preparation of personal financial statements include the obtaining of credit, income tax planning, retirement planning, gift and estate planning, or the public disclosure of financial affairs.
This chapter provides definition for the terms such as estimated current value of an asset and net worth. Personal financial statements can be prepared for an individual, jointly for a husband and wife, or collectively for a family.
The chapter presents an example of personal financial statement of Marcus and Kelly Imrich. Wiley Gaap Please check your email for instructions on resetting your password.
If you do not receive an email within 10 minutes, your email address may not be registered, and you may need to create a new Wiley Online Library account.
If the address matches an existing account you will receive an email with instructions to retrieve your username. Chapter Joanne M. Book Author s: First published: Tools Request permission Export citation Add to favorites Track citation.