Miller Gaap Guide 2003: Restatement and Analysis of Current Fasb Standards (Miller Gaap Guide, 2003)
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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.
From the Publisher
The GAAP hierarchy was established to better organize and clarify generally accepted accounting principles, which refers to the pronouncements issued by particular accounting bodies. The purpose of the hierarchy is to instruct financial statement preparers, auditors, and users of financial statements concerning the relative priority of the different sources of GAAP used by auditors to judge the fairness of presentation in financial statements. But it's impact goes beyond its importance to auditors: Preparers, users, and others interested in financial statements must understand the sources of GAAP that underlie those statements.
Miller GAAP Guide explains and analyzes promulgated accounting principles in the highest level of the GAAP hierarchy in use today. It 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. Miller GAAP Guide is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Practice Pointers throughout this edition do just that: they point out in plain English how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature. Although no attempt is made to resolve apparent errors and conflicts in the promulgated pronouncements, these items are brought to your attention. To facilitate research, Miller GAAP Guide includes extensive codification references to pertinent paragraphs of the original pronouncements.
Miller Gaap Guide 2003: Restatement and Analysis of Current Fasb Standards (Miller Gaap Guide, 2003)
Miller Gaap Guide 2003: Restatement and Analysis of Current Fasb Standards (Miller Gaap Guide, 2003),Jan R., Ph.D. Williams,Professional Publishing,0735532605,Accounting - GAAP,Accounting - General,Accounting Standards,Business & Economics,Business / Economics / Finance,Business/Economics,Reference - General
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