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Wiley GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles (Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles) - Softcover

 
9780471227199: Wiley GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles (Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles)

Inhaltsangabe

This is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, this guide contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. 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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Reseña del editor

This is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, this guide contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. 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.

Biografía del autor

Patrick R. DelaneyPhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy and Chair of the Department of Accountancy at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. Professor Delaney served as a Faculty Resident with Arthur Andersen LLP. He was the author of CPA Examination Review, 2-volume and 4 part sets, including the related components of the Wiley CPA preparation system. He was past president of the Rockford Chapter, Institute of Management Accountants; served on Illinois CPA Society Committees (previously as Vice-President and member, Board of Directors; Chairman of Accounting Principles Committee; chair of the Relations with Accounting Educators and Students Committee; and chair of Educator CPA Issues Committee_; and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and the Institute of Management Accountants. Professor Delaney had published in The Accounting Review and was the recipient of NIU's Excellence in Teaching Award and the Illinois CPA Society's Outstanding Educator Award. Barry J. Epstein, PhD, CPA, is a partner with the Chicago-based firm Gleeson, Sklar, Sawyers & Cumpata, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, as well as litigation matters including accountants' malpractice, contractual dispute resolution, and commercial damages modeling. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, as a corporate finance executive, and as a college professor. Dr. Epstein has authored or coauthored six books (including Wiley IAS Interpretation and Application) and several articles, and coauthored a weekly business column for an international newspaper. He served on several state and national technical committees, including the AICPA's Board of Examiners, and has lectured widely on technical accounting and auditing topics over most of his thirty-five-year career, which has been primarily in public accounting. Dr. Epstein holds a doctorate from the University of Pittsburgh, as well as degrees from DePaul University and the University of Chicago. He is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association. Ralph Nach, CPA, is a managing director with the Chicago office of American Express Tax & Business Services, Inc. where he serves as a technical consultant and as the director of professional development. Mr. Nach has been a public accounting practitioner for over 25 years, during which he has specialized in accounting, auditing, and financial reporting issues. Mr. Nach holds a BSBA with honors from the Walter E. Heller School of Business Administration of Roosevelt University in Chicago, and is a CPA in Illinois. Previously Mr. Nach worked for a "Big 5" CPA firm and taught graduate accounting and finance at Northwestern University. Mr. Nach has coauthored several other books and speaks nationally on accounting and auditing topics. He is a member pf the American Institute of Certified Public Accountants and its Educational Management Exchange Subcommittee (EDMAX), and the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees. Susan Weiss Budak, CPA, is a consultant and author. As a consultant, she has worked primarily with the FASB, the American Institute of Certified Public Accountants, Blackbaud, and the National Center for Education Statistics (NCES). Prior to becoming self-employed, Ms. Budak worked for the FASB and GASB as a project manager on research and technical activities. Her work at FASB included the contributors, financial statement display, and investment parts of the FASB not-for-profit organizations project. At the GASB, she worked on the GASB reporting model for public colleges and universities. Ms. Budak has also held positions as assistant controller and director of accounting services at Northwestern University in Evanston, Illinois, and senior accountant at Deloitte & Touche in Chicago, Illinois. Ms. Budak received her MM from the Kellogg Graduate School of Management and her BBA from Loyola University. She has coauthored five books on not-for-profit organizations.

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  • VerlagJohn Wiley & Sons Inc
  • Erscheinungsdatum2002
  • ISBN 10 0471227196
  • ISBN 13 9780471227199
  • EinbandTapa blanda
  • SpracheEnglisch
  • Anzahl der Seiten1168
  • Kontakt zum HerstellerNicht verfügbar

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