Gaap 97: Interpretation and Application of Generally Accepted Accounting Principles 1997 (Annual) - Softcover

Delaney, Patrick R.; Etc.; Epstein, Barry J.; Adler, James R.; Foran, Michael F.

 
9780471162940: Gaap 97: Interpretation and Application of Generally Accepted Accounting Principles 1997 (Annual)

Inhaltsangabe

GAAP 97 is a study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, it contains AICPA Accounting Standards Executive Committee (ASEC) statements of position. All pronouncements are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, rules and examples, and, for some chapters, specific appendices.

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Über die Autorin bzw. den Autor

PATRICK R. DELANEY is the Arthur Andersen LLP Alumni Professor of Accountancy, Northern Illinois University, DeKalb, and author of the bestselling Wiley CPA Examination Review.

JAMES R. ADLER and BARRY J. EPSTEIN are partners at Checkers, Simon & Rosner LLP, Chicago.

MICHAEL F. FORAN is a professor at Wichita State University, Kansas.

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The most practical, easy–to–use guide available—the leading GAAP resource

The most in–depth interpretation and application of all financial accounting standards, including the FASB Statements on Accounting for Stock–Based Compensation (No. 123), Accounting for Certain Investments Held by Not–for–Profit Organizations (No. 124), and Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (No. 125)

  • Complete coverage of emerging Issues Task Force Consensus Statements
  • More examples than any other GAAP resource
  • Lucid illustrations of accounting transactions and their presentation in financial statements
  • Summary charts and diagrams that illustrate the relationship between the standards and application
  • Cross–references to all authoritative sources of GAAP, including FASB, ARB, SEC, APB, EITF, and others
  • Coverage of all specialized GAAP, including real estate and retail land sales, banking and thrifts, nonprofits, franchises, government contracts, and 21 other industries
  • Detailed explanations of key relationships and required disclosures for official pronouncements
  • Extensive disclosure checklists, including SEC requirements

The most timely, practical, and easy–to–use GAAP resource available, Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles, 1997 is an indispensable tool of the accounting trade.

And don′t miss this exciting new resource:

Interpretation and Application of GAAP for Windows(r) 1997 Edition

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Weitere beliebte Ausgaben desselben Titels

9780471130260: Gaap Interpretation and Application of Generally Accepted Accounting Principles, 1996 (Ed By Patrick R. Delaney (Et Al) (909p))

Vorgestellte Ausgabe

ISBN 10:  0471130265 ISBN 13:  9780471130260
Verlag: John Wiley & Sons Inc, 1995
Softcover