US GAAP 2019（英文）

GAAP

2019

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GAAP

2019

Interpretation and Application of

Generally accepted accountinG principles

Joanne M. Flood

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Cover design and image: Wiley

Copyright © 2019 by John Wiley & Sons, Inc. All rights reserved.

Copyright © by the American Institute of Certified Public Accountants, Inc. Several items were quotes or referred to with permission.

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ISBN 978-1-119-51157-1 (Paperback)

ISBN 978-1-119-51159-5 (ePDF)

ISBN 978-1-119-51160-1 (ePub)

ISBN 978-1-119-57553-5 (obk)

Printed in the United States of America 10 9 8 7 6 5 4 3 2 1

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CONTENTS

v

vwiww.caishuifree.cn

Contents

26                      ASC 360 Property, Plant, and Equipment        421

27                      ASC 405 Liabilities        465

28                      ASC 410 Asset Retirement and Environmental Obligations        471

29                      ASC 420 Exit or Disposal Cost Obligations        487

30                      ASC 430 Deferred Revenue        493

31                      ASC 440 Commitments        495

32                      ASC 450 Contingencies        499

33                      ASC 460 Guarantees        507

34                      ASC 470 Debt        519

35                      ASC 480 Distinguishing Liabilities from Equity        557

36                      ASC 505 Equity        573

37                      ASC 605 Revenue Recognition        599

38                      ASC 606 Revenue from Contracts with Customers        645

39                      ASC 610 Other Income        709

40                      ASC 705 Cost of Sales and Services        713

41                      ASC 710 Compensation—General        715

42                      ASC 712 Compensation—Nonretirement Postemployment Benefits        721

43                      ASC 715 Compensation—Retirement Benefits        723

44                      ASC 718 Compensation—Stock Compensation        765

45                      ASC 720 Other Expenses        799

46                      ASC 730 Research and Development        805

47                      ASC 740 Income Taxes        811

48                      ASC 805 Business Combinations        865

49                      ASC 808 Collaborative Arrangements        913

50                      ASC 810 Consolidations        923

51                      ASC 815 Derivatives and Hedging        961

52                      ASC 820 Fair Value Measurements        1021

53                      ASC 825 Financial Instruments        1041

54                      ASC 830 Foreign Currency Matters        1047

55                      ASC 835 Interest        1067

56                      ASC 840 Leases        1085

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Contents        vii

57                      ASC 842 Leases        1151

58                      ASC 845 Nonmonetary Transactions        1165

59                      ASC 850 Related-Party Disclosures        1179

60                      ASC 852 Reorganizations        1181

61                      ASC 853 Service Concession Arrangements        1185

62                      ASC 855 Subsequent Events        1187

63                      ASC 860 Transfers and Servicing        1189

64                      ASC 900S Specialized Industry GAAP        1221

Appendix A: Definitions of Terms        1335

Appendix B: Disclosure and Presentation Checklist for

Commercial Businesses        1369

Index        1371

附件：《US GAAP 2019》提取码：8888