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.
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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.
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.
Book by Delaney Patrick R Epstein Barry J Adler James R Fo
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