Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification(R) (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. When used with other Wiley GAAP resources, this arrangement helps users perform additional research and easily find more detailed information on requirements, with disclosures referenced to FASB's ASC. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users. Determining the correct wording and presentation formats for disclosures is a time consuming effort. Standards are continually updated, and the latest changes to revenue recognition impact virtually all financial statements. This book is a guide to enhanced disclosure as standardized by FASB, and works in conjunction with other Wiley GAAP products to provide a complete professional reference. * Find specific GAAP codification and explanations quickly and easily * Get up to speed on the latest developments and updates * Follow references to relevant content in Wiley GAAP and the Disclosure Checklist * Study expertly-prepared examples to understand GAAP applications Enhanced disclosure requirements have come about in response to accounting scandals, the proliferation of complicated instruments, and the pressure toward transparency. Keeping abreast of the latest developments and their applications and requirements is an essential but time-consuming part of the accountant's role. Financial Statement Disclosures Manual simplifies statement preparation by providing complete disclosures information, cross-referenced to relevant GAAP information and tools.

Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way. Readers will grasp the many new disclosures that will be required through the use of detailed explanations and useful samples, while electronic tools will be available to aid the preparer in implementing the standards and making the proper disclosures. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the final stages of a decade-long project to clarify and converge revenue recognition standards. This new principles-based standard which will affect the business practices of virtually every company worldwide is designed to serve as one model applied consistently across most industries. This book guides professionals through the new standard. * Offers a full explanation of over forty topics superseded by the new standard * Includes digital ancillaries featuring measurement tools and GAAP and IFRS Disclosure Checklists * Provides all the tools needed to implement the new revenue recognition standard * Covers how the structure of contracts will be affected Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals worldwide.

Since the 1970s, the international community of states has demonstrated increasing willingness to invest UN institutions with politico-ethical authority to act on its behalf in addressing human rights abuses. Through trial and error, some of these institutions have had a degree of success in securing better practical observance of international human rights standards. Flood examines the reasons why some structural approaches have had more impact than others. He argues that states must make policy choices in an environment where many political actors operate simultaneously and where several state interests are in play simultaneously. This situation creates the political space in which community structures can operate to influence behavior. Because states require the active or tacit cooperation of other states to promote their interests, they seek to avoid prolonged political isolation. Thus, the most effective UN human rights institutions are those linked in meaningful ways with Charter-based human rights mechanisms. These mechanisms--thematic and country-specific--have different structural advantages, and their concrete effectiveness depends on the specific circumstances of the particular case they are asked to address. There is evidence that they have greater impact when employed simultaneously, as well as when key states support their efforts bilaterally. Through case studies, Flood analyzes the work of the thematic mechanisms on disappearances and religious discrimination and the country-specific mechanisms used with Chile and Iran. He concludes that Charter-based UN human rights institutions have become an enduring part of the international environment and that their activities havestrengthened the concept and practice of state accountability to the international community for human rights conduct.