Wiley GAAP 99: Interpretation and Application of Generally Accepted Accounting Principles 1999 - Softcover

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

Softcover

ISBN 10: 0471296392 ISBN 13: 9780471296393

Verlag: John Wiley & Sons, 1998

Inhaltsangabe

This is a study of generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, the guide 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.

Über diesen Titel

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.

BARRY J. EPSTEIN is a partner at BDO Seidman, LLP, Chicago.

JAMES R. ADLER is a former partner at American Express Tax and Business Services, Inc, 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.

More accountants rely on this handy quick–reference volume to help them interpret and apply the latest GAAP than on any other professional resource. And with good reason. Not just a reiteration of current GAAP, it offers clear, concise explanations of all the latest GAAP rules, terminology, and concepts. Written by a dedicated team of authors, practitioners, and educators, extremely well indexed, and thoroughly cross–referenced, it provides instant answers and proven solutions to a host of practical questions and problems. Among the many outstanding features that have helped make this the bestselling GAAP resource are:

• The most up–to–date coverage of all financial accounting standards, including the FASB Statements on Reporting Comprehensive Income (No.130), Disclosures about Segments of Enterprise and Related Information (No.131), Employers′ Disclosures about Pensions and Other Postretirement Benefits (No.132), and Accounting for Derivative Instruments and Hedging Activities (No.133).
• 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 applications.
• 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 authoritative pronouncements.
• Extensive disclosure checklists, including SEC requirements. The most timely, practical, and easy–to–use GAAP resource available, Wiley GAAP 99: Interpretation and Application of Generally Accepted Accounting Principles is an indispensable tool of the accounting trade.

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Details zur Ausgabe

• Verlag: John Wiley & Sons
• Erscheinungsdatum: 1998
• Sprache: Englisch
• ISBN 10: 0471296392
• ISBN 13: 9780471296393
• Einband: Taschenbuch
• Anzahl der Seiten: 1012
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar