Wiley Books

Accounting & Auditing

Wiley GAAP 2025

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

The 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.

BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!

2023

Wiley GAAS

The most up-to-date and comprehensive guide to auditing, review, and compilation standards, practices, and procedures for your audit

The Wiley Practitioner’s Guide to GAAS 2023 offers readers a thorough and authoritative discussion of critical auditing standards, practices, and procedures set out in the Generally Accepted Auditing Standards (GAAS) published by the American Institute of Certified Public Accountants. The book provides thorough coverage of SASs, SSAEs, SSARSs, and relevant interpretations that govern the conduct of an audit in the United States.

You’ll find discussions on materiality, audit reports, ERISA audits, SSAE direct examination engagements, and practitioner’s review reports. You’ll also discover practical direction on the steps you need to take to comply with GAAS and comprehensive guidance on the entire auditing process—from start to finish.

Including explanations of all attestation, review, compilation, and preparation standards, as well as a glossary of relevant terminology in each subject, the Wiley Practitioner’s Guide to GAAS 2023 is a complete and comprehensive guide to the information that working auditors need to excel in their function on a daily basis. It belongs in the libraries of practicing auditors and auditors in training who seek to save time and simplify compliance with professional standards.

Wiley Financial Statement Disclosure Manual

Deliver rigorous financial statements with help from this comprehensive guide to financial disclosure

In Wiley GAAP: Financial Statement Disclosure Manual, author Joanne Flood delivers a natural complement to Wiley GAAP that provides accountants and auditors with a complete set of tools to prepare their financial statements.

The book is organized according to the FASB Codification schema, making information easy and intuitive to find and simplifying research. It includes explicit examples designed for easy customization, streamlining the statement preparation process, and improving the efficacy of disclosures by clearly specifying the information that is most important to readers.

Fully up-to-date and compliant with the most recent standards published by the FASB, the book prepares accountants for the proliferation of complicated instruments and the increasing pressure toward transparency and enhanced disclosure requirements. It is fully cross-referenced to relevant GAAP information and tools.

Perfect for financial statement preparers and auditors using U.S. GAAP rules, Wiley GAAP: Financial Statement Disclosure Manual is an ideal addition to the library of anyone who already owns the Wiley GAAP.

Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures!

Wiley Revenue Recognition

Everything you need to understand and implement the new, converged FASB-IASB revenue recognition standard

The Financial Accounting Standards Board (FASB), and the International Accounting Standards Board (IASB) have completed a decade-long project to clarify and converge their revenue recognition standards. The new, unified, principles-based standard will serve as one model, applied consistently across most industries worldwide. Wiley Revenue Recognition begins with an executive overview of the new standard and then walks you, step-by-step, through the new model, providing detailed explanations, graphic aids, and numerous application examples along the way. It also supplies:

A list of the more than 200 separate FASB items and IASB standards and interpretations superseded by the new standard
Exclusive access to a website with digital ancillaries, featuring the latest technical developments, useful implementation tools, and GAAP and IFRS Disclosure Checklists
All the information, tips, and practice aids needed to implement the new revenue recognition standard
In-depth coverage of how companies should plan for implementation

Wiley Revenue Recognition is a trusted, authoritative guide to the new FASB-IASB revenue recognition standard for CPAs and financial professionals, worldwide.