Wiley GAAP 2025: Interpretation and Application of Generally Accepted Accounting Principles
暫譯: Wiley GAAP 2025：一般公認會計原則的解釋與應用

The gold standard in US GAAP resources--fully revised to reflect the latest pronouncements

US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2025 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics--including all the latest updates.

Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter.

Extensively updated to reflect all current US GAAP changes, this invaluable practice resource:

• - Reviews all the latest changes to accounting principles
• - Offers expert guidance on complex issues raised by specific pronouncements
• - For ease of research, includes topic-specific chapters and comprehensive cross-references
• - Illustrates how each standard applies to common, real-world scenarios
• - Clarifies how to implement each standard with numerous practical examples

This 2025 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance.

Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2025 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need.