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A 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. All pronouncements are explained with relevant terminology and practice-orientated, real-world examples. The guide also 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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The most practical, authoritative guide to GAAP
Wiley GAAP 2001 is a comprehensive guide to generally accepted accounting principles set forth by the FASB, including Emerging Issues Task Force Consensus summaries and Statements of Position of the AICPA′s Accounting Standards Executive Committee (AcSEC). Featuring numerous examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2001 is designed with the needs of the user in mind. Here are some highlights:
∗ Authoritative accounting pronouncements
∗ A chapter on special revenue recognition areas
∗ A streamlined format that helps readers find what they need to know quickly
∗ A comprehensive financial statement disclosure checklist
∗ A commitment to continuous improvement: coverage is annually reviewed, updated, refined, and expanded for new and emerging technical developments
∗ Easy–to–understand coverage of derivatives, income taxes, business combinations, leases, and segment reporting
And don′t miss these exciting new resources:
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WILEY GAAP for Governments Field Guide 2000–2001
WILEY GAAP for Employee Benefits Plans
WILEY Practitioner′s Guide to GAAS 2001
WILEY Auditor′s SAS Field Guide 2001
WILEY IAS 2001
More than any other resource, Wiley GAAP references are the indispensable tools for the accounting professional.
For further information, log onto: www.wiley.com/gaap
Product Description
Book by Patrick R Delaney Barry J Epstein Ralph Nach Susan
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Wiley GAAP 2001: Interpretation and Application of Generally Accepted Accounting Principles 2001
Da: Wonder Book, Frederick, MD, U.S.A.
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Condizione: Good. Good condition. A copy that has been read but remains intact. May contain markings such as bookplates, stamps, limited notes and highlighting, or a few light stains. NOT AVAILABLE FOR SHIPMENT OUTSIDE OF THE UNITED STATES. Codice articolo B17L-01026
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