2000 Miller GAAP Financial Statement Disclosures Manual PDF Download
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Author: George Georgiades Publisher: Aspen Publishers ISBN: 9780156070751 Category : Accounting Languages : en Pages : 0
Book Description
Provides the practitioner with illustrations of footnote disclosures to financial statements in many scenarios, with overviews of the pronouncements that constitute GAAP, and summaries of the disclosure requirements in those pronouncements.
Author: George Georgiades Publisher: Aspen Publishers ISBN: 9780735532571 Category : Business & Economics Languages : en Pages : 902
Book Description
Reducing the technical language of official pronouncements to simple advice and procedures, this guide provides a straightforward approach for conducting high-quality compilations and reviews. Designed for CPA practitioners, the CD-ROM contains over 900 sample disclosures in a range of areas.
Author: George Georgiades Publisher: Aspen Publishers ISBN: 9780156070751 Category : Accounting Languages : en Pages : 0
Book Description
Provides the practitioner with illustrations of footnote disclosures to financial statements in many scenarios, with overviews of the pronouncements that constitute GAAP, and summaries of the disclosure requirements in those pronouncements.
Author: Jan R. Williams Publisher: Harcourt Professional Publishing ISBN: 9780735532601 Category : Business & Economics Languages : en Pages : 1128
Book Description
Miller GAAP Guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible. Highlights The 2003 Edition of the Miller GAAP Guide provides new and expanded coverage in these areas: · Chapter 4, "Business Combinations"-has been revised to reflect the issuance of FAS-141 (Business Combinations) and FAS-142 (Goodwill and Other Intangible Assets). · Chapter 10, "Convertible Debt and Debt with Warrants"-contains an alert to a FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equities, or Both. · Chapter 16, "Extinguishment of Debt"-has been revised to reflect the issuance of FAS-145 (Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections), which is effective for fiscal years beginning after May 15, 2002. · Chapter 20, "Impairment of Long-Lived Assets"-has been completely revised to reflect the issuance of FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets), which is effective for years beginning after December 15, 2001. · Chapter 23, "Intangible Assets"-has been revised to reflect the issuance of FAS-142 (Goodwill and Other Intangible Assets) and contains a new flow chart summarizing accounting for intangible assets under FAS-142. · Chapter 41, "Results of Operations"-has been revised to reflect the issuance of FAS-144, specifically as it impacts reporting of discontinued operations Chapter 50, "Insurance"-includes a new analysis of accounting for bonds and other fixed income investments, and common and nonredeemable preferred stock as it pertains to insurance industries.
Author: Jan R. Williams Publisher: Aspen Publishers ISBN: 9780735526822 Category : Accounting Languages : en Pages : 1154
Book Description
This text aims to provide easy-to-follow information on FASB statements and interpretations, APB opinions, and ARBs. It includes a disclosure index containing many of the mandatory and recommended disclosures in use, and observation paragraphs that present alternative aspects of GAAP practice pointers, offering practical examples to demonstrate and clarify specific accounting principles.
Author: Jan R. Williams Publisher: Aspen Publishers ISBN: 9780156072281 Category : Business & Economics Languages : en Pages : 1332
Book Description
This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.
Author: Jan R. Williams Publisher: CCH Incorporated ISBN: 9780808090465 Category : Business & Economics Languages : en Pages : 1266
Book Description
Explains and examines the literature contained in level A of the generally accepted accounting principles (GAAP) hierarchy that underlie financial statement preparation, including: FASB Statements of Financial Accounting Standards, FASB Interpretations, and Accounting Research Bulletins.
Author: George Georgiades
Author: George Georgiades
Author: George Georgiades
Author: 
Author: Jan R. Williams
Author: Jan R. Williams
Author: Jan R. Williams
Author: Jan R. Williams
Author: Larry P. Bailey
Author: Larry P. Bailey
Author: Jan R. Williams