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