GAAP Guide 2020

GAAP Guide  2020

The GAAP Guide satisfies all AICPA peer review standards and requirements. This Guide can be used in conjunction with the twice-monthly GAAP Update Service.

Author: Jan R. Williams

Publisher:

ISBN: 0808047892

Category:

Page: 1800

View: 984

CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The chapters' tables of contents list all ASC topics covered, including select industry coverage, and the page on which they begin, and the Index provides a quick page references to the content you need. Content is current and authoritative--written by leaders in the field, with analysis, practice pointers, and illustrations to filter the complexities. The Practice Pointers throughout this edition explicate, 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. The GAAP Guide satisfies all AICPA peer review standards and requirements. This Guide can be used in conjunction with the twice-monthly GAAP Update Service.
Categories:

Governmental Gaap Guide 2020

Governmental Gaap Guide  2020

This impressive Guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity.

Author: Eric S. Berman

Publisher:

ISBN: 0808048023

Category:

Page:

View: 635

Wolters Kluwer's Governmental GAAP Guide analyzes all of the accounting principles for financial reporting by state and local governments. GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, and NCGA Interpretations as well as pertinent AICPA Statements of Position and Auditing and Accounting Guides are restated in plain English and supported by timesaving examples and illustrations. This impressive Guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity. Leading Accounting and Auditing Information and Tools for Professionals, Wolters Kluwer offers a suite of accounting and auditing information and products providing in-depth analysis, guidance, and solutions in a full range of media-from guides, practice manuals, and treatises to journals, newsletters, and interne research libraries. Make Wolters Kluwer your source for accounting and auditing guidance with comprehensive, timesaving products, including: Governmental GAAP Practice Manual, Governmental GAAP Update Service, GAAP Guide, IntelliConnect®-Governmental and Not-for-Profit GAAP Library, Accounting Research Manager®-Governmental Accounting and Auditing Library Book jacket.
Categories:

Wiley GAAP 2020

Wiley GAAP 2020

The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation.

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 9781119652625

Category: Study Aids

Page: 1456

View: 351

The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Categories: Study Aids

Governmental GAAP Practice Manual 2020

Governmental GAAP Practice Manual  2020

Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. This book can be used in conjunction with the Governmental GAAP Update Service.

Author: Eric S. Berman

Publisher:

ISBN: 0808052616

Category: Business & Economics

Page: 700

View: 641

CCH''s Governmental GAAP Practice Manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements. Chapter 1 of the Governmental GAAP Practice Manual provides a detailed analysis of the interrelationship of the two bases of accounting and measurement focuses. Numerous transactions that governmental entities experience must first be recorded on the modified accrual basis and current financial resources focus (for presentation in the governmental fund financial statements) and then converted to the accrual basis and economic resources focus (for presentation in the government-wide financial statements). Included in Chapter 1 is a comprehensive checklist of transactions and events that typically require a worksheet conversion entry. An understanding of these entries will provide a governmental accountant with a basis for analyzing unique and complex transactions and then converting their initial recording on the modified accrual basis to the accrual basis. Starting in Chapter 2 is a comprehensive illustration that continues through the remaining chapters of the product. For governmental funds, a variety of transactions are illustrated and journalized in Chapter 2 through Chapter 6, which result in a year-end trial balance for each individual fund based on the modified accrual basis of accounting and current financial resources measurement focus. In Chapter 14 these trial balances are used as the basis for developing the information needed to prepare the fund financial statements. Chapter 16 illustrates the reconciliation for converting the information related to governmental funds (modified accrual basis and current financial resources focus) to information that is needed for the governmental activities column of the government-wide financial statements (accrual basis and economic resources focus). A similar approach is used for proprietary funds (Chapter 7 and Chapter 8) and fiduciary funds (Chapter 9 through Chapter 13): Illustrative entries are developed for each of the funds, and the resulting trial balances become the basis for preparing fund financial statements (Chapter 13) and the business-type activities column of the government-wide financial statements (Chapter 14). However, because proprietary fund financial statements and the business-type activities column in the government-wide financial statements are presented on the same basis of accounting and measurement focus (accrual basis and economic resources focus), generally a conversion is not necessary for these funds and activities. In addition, because fiduciary funds are not presented in the government-wide financial statements, a conversion is not needed. In Chapter 16 the basic financial statements (including the fund financial statements and government-wide statements) are prepared based on the information developed in Chapter 13 and Chapter 14. Chapter 17 provides a summarized discussion of note disclosure concepts and a listing of the required note disclosures applicable to state and local government financial statements. For a detailed discussion, use of the Governmental GAAP Disclosures Manual is preferred. Chapter 18 discusses and develops information related to management''s discussion and analysis and other required supplementary information. Chapter 19 illustrates combining financial statements that are presented as part of supplementary information included in a governmental entity''s Comprehensive Annual Financial Report. Chapter 20 provides the preparers of financial statements with an in-depth review of the statistical section of the CAFR. This book can be used in conjunction with the Governmental GAAP Update Service.
Categories: Business & Economics

GAAP Guide 2021

GAAP Guide  2021

CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language.

Author: Jan R Williams

Publisher:

ISBN: 0808053655

Category:

Page:

View: 342

CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles.
Categories:

International GAAP 2020

International GAAP 2020

This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS.

Author: Ernst & Young LLP

Publisher: John Wiley & Sons

ISBN: 9781119669944

Category: Business & Economics

Page: 5440

View: 461

International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IRFS changes and current issues.
Categories: Business & Economics

Wiley GAAP for Governments 2020

Wiley GAAP for Governments 2020

Interpretation and Application of Generally Accepted Accounting Principles for
State and Local Governments Warren ... 5 Summary 5 The 2020 Governmental
GAAP Guide incorporates all of the pronouncements issued by the Governmental
 ...

Author: Warren Ruppel

Publisher: John Wiley & Sons

ISBN: 9781119596066

Category: Study Aids

Page: 656

View: 145

A comprehensive guide to the accounting and financial reporting principles used by state and local governments As more governmental accounting standards are issued, preparers need clear guidance. The Wiley GAAP for Governments 2020: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments guides preparers through the standards and their increasing complexity. This is a comprehensive guide to the accounting and financial reporting principles for state and local governments, as well as other government organizations. It has been written to address the needs of users and serve as a helpful resource. Wiley GAAP for Governments 2020 covers the key developments in governmental GAAP that occurred in 2019. Financial professionals can turn to this reliable reference for detailed information and guidance on implementing newly issued and revised standards. Charts and diagrams encourage enhanced understanding of the information. Practitioners will find that the book offers: Coverage of financial statements for school districts, public authorities, and pension plans Timely information about implementing accounting updates Content that stands as an application guide for practitioners Checklist for preparers to help ensure that all required disclosures are completed This thorough guide can help financial professionals successfully navigate the complexities of the latest governmental accounting standards. It is a practical resource for those who prepare the critical financial statements of government entities.
Categories: Study Aids

Wiley s Level I CFA Program 11th Hour Final Review Study Guide 2020

Wiley s Level I CFA Program 11th Hour Final Review Study Guide 2020

For an operating lease after inception, under U.S. GAAP, the lessee recognizes a
single lease expense, which is a straight-line allocation of the cost of the lease
over its term. Even if the terms of the leases are similar, the effects of the lease on
 ...

Author: Wiley

Publisher: John Wiley & Sons

ISBN: 9781119631057

Category: Business & Economics

Page: 400

View: 324

Wiley's 11th Hour Final Review Guide for 2020 Level I CFA Exam compacts all readings tested on the 2020 CFA exam into one portable volume. Organized in order, this best-selling guide has helped thousands of candidates from over one-hundred countries pass the CFA exam. Designed to boil it all down to the crucial concepts, formulas and rules, this guide ensures candidates are familiar with the most important testable information. It's difficult to go over multiple books in the last few weeks before the exam, so Wiley's 11th Hour Review Guide does the work for you—condensing each reading down to two- to five pages. Enter the exam room with confidence and reinforce your knowledge and preparation! This comprehensive guide complements Wiley's CFA Study Guides sold separately but may be used with any review course. An effective, efficient study guide, this book prepares you to reach the next level in your career. "The Eleventh Hour Review book is simply brilliant. Virtually every sentence it contains is testable—it's an absolute must-have for every Level I candidate." —Ameer, UK "The eleventh hour guide was a great help." —Konrad, South Africa "I used your eleventh hour guide and mock exams for the last bit of my studying and greatly enjoyed your material. Out of all of the exam prep material, I thought [yours] was the best." —Thomas, USA "Thanks to the team for writing the most intelligent Chartered Financial Analyst material I have seen to date. The eleventh hour guide is absolute genius and proving very valuable at this stage of the revision process." —Doug, UK
Categories: Business & Economics

Wiley Not for Profit GAAP 2020

Wiley Not for Profit GAAP 2020

Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts.

Author: Richard F. Larkin

Publisher: John Wiley & Sons

ISBN: 9781119595953

Category: Study Aids

Page: 560

View: 915

Ensure that your not-for-profit accounting is airtight for 2020 Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts. You will learn how to interpret the relevant accounting principles and how to apply them, all while minimizing unnecessary effort and eliminating potentially costly errors. This comprehensive yet concise text thoroughly examines the latest standards for measurement, presentation, and disclosure related to not-for-profits. It covers the Financial Accounting Standards Board (FASB) Accounting Standards Codification, all relevant Accounting Standards Updates, and other guidance that applies to not-for-profit organizations, particularly that of the American Institute of Certified Public Accountants (AICPA). With this unrivalled reference tool, your not-for-profit GAAP questions are answered. Easily understand the latest not-for-profit GAAP with visual aids, including flowcharts, diagrams, and illustrations Navigate complex requirements and ensure completeness of GAAP disclosures Stay current with all not-for-profit accounting pronouncements, including FASB, AICPA, and more Enjoy practical, user-friendly guidance on applying the relevant accounting standards in your not-for-profit organization With Wiley Not-For-Profit GAAP 2020, you can be assured you have the most current, comprehensive accounting information that applies to nonprofit organizations. Stay in compliance and ensure timely, accurate reporting with this authoritative volume.
Categories: Study Aids

Wiley s Level II CFA Program 11th Hour Final Review Study Guide 2020

Wiley s Level II CFA Program 11th Hour Final Review Study Guide 2020

Differences across IFRS and U.S. GAAP regarding the classification of pension
contributions on the cash flow statement. Under IFRS, a portion of contributions
may be treated as financing cash flows rather than operating cash flows.

Author: Wiley

Publisher: John Wiley & Sons

ISBN: 9781119630463

Category: Business & Economics

Page: 336

View: 425

Wiley's 11th Hour Final Review Guide for 2020 Level II CFA Exam compacts all readings tested on the 2020 CFA exam into one portable volume. Organized in order, this best-selling guide has helped thousands of candidates from over one-hundred countries pass the CFA exam. Designed to boil it all down to the crucial concepts, formulas and rules, this guide ensures candidates are familiar with the most important testable information. It's difficult to go over multiple books in the last few weeks before the exam, so Wiley's 11th Hour Review Guide does the work for you—condensing each reading down to two- to five pages. Enter the exam room with confidence and reinforce your knowledge and preparation! This comprehensive guide complements Wiley's CFA Study Guides sold separately but may be used with any review course. An effective, efficient study guide, this book prepares you to reach the next level in your career. "The Eleventh Hour Review book is simply brilliant. Virtually every sentence it contains is testable—it's an absolute must-have for every Level I candidate." —Ameer, UK "The eleventh hour guide was a great help." —Konrad, South Africa "I used your eleventh hour guide and mock exams for the last bit of my studying and greatly enjoyed your material. Out of all of the exam prep material, I thought [yours] was the best." —Thomas, USA "Thanks to the team for writing the most intelligent Chartered Financial Analyst material I have seen to date. The eleventh hour guide is absolute genius and proving very valuable at this stage of the revision process." —Doug, UK
Categories: Business & Economics

Revenue Recognition Guide 2020

Revenue Recognition Guide  2020

By using the Guide, you'll be better able to explain the reasons behind your revenue recognition policies, and as a result, your financial reporting will improve.

Author: Scott A. Taub

Publisher:

ISBN: 0808052543

Category:

Page: 600

View: 164

Wolters Kluwer's Revenue Recognition Guide helps you determine when and how to recognize revenue. It identifies the key issues faced in revenue recognition, analyzes relevant GAAP guidance, and incisively explains the required accounting. Companies, clients, and investors focus on revenue recognition, and Revenue Recognition Guide helps you master the underlying concepts and principles and make the judgments necessary to faithfully apply the accounting literature. By using the Guide, you'll be better able to explain the reasons behind your revenue recognition policies, and as a result, your financial reporting will improve. Leading Accounting and Auditing Information and Tools for Professionals, Wolters Kluwer offers a suite of accounting and auditing information and products featuring in-depth analysis, guidance, and solutions in a full range of media-from guides, practice manuals, and treatises to journals, newsletters, and Internet research libraries. Make Wolters Kluwer your source for accounting and auditing guidance with comprehensive, timesaving products, including: GAAP Guide, GAAP Handbook of Policies and Procedures, Financial Instruments, GAAP Financial Statement Disclosures Manual, GAAP Update Service, SEC Disclosures Checklists, CCH® Accounting Research Manager®, Interconnect® GAAP Library, To order or for more information on these and other Wolters Kluwer products and services, visit us online at CCHCPELink.com or call 800 344 3734. Book jacket.
Categories:

Governmental GAAP Guide 2021

Governmental GAAP Guide  2021

CCH's Governmental GAAP Guide keeps financial professionals who work with state and local governments must stay current with emerging governmental standards or face unfortunate consequences.

Author: Eric S Berman

Publisher:

ISBN: 0808054732

Category:

Page:

View: 744

CCH's Governmental GAAP Guide keeps financial professionals who work with state and local governments must stay current with emerging governmental standards or face unfortunate consequences. It analyzes all of the accounting principles for financial reporting by state and local governments.
Categories:

Wiley GAAP 2020

Wiley GAAP 2020

The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles.

Author: Joanne M. Flood

Publisher:

ISBN: 1119595835

Category:

Page: 1456

View: 376

Wiley GAAP 2020: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessors. This useful guide also 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, where applicable, specific appendices.
Categories:

Financial Instruments A Comprehensive Guide to Accounting Reporting 2020

Financial Instruments  A Comprehensive Guide to Accounting   Reporting  2020

The text includes visual aids whenever possible; observations, such as differences between instrument types; practice pointers; and examples to help readers understand the requirements.

Author: Rosemarie Sangiuolo

Publisher:

ISBN: 0808052608

Category:

Page:

View: 768

Purpose of This Product Wolters Kluwer's Financial Instruments is a comprehensive reference manual on accounting for financial instruments, including loans, securities, securitizations, and derivatives. It integrates and analyzes all of the existing accounting literature on this topic into one volume, and provides analysis and explanation of that guidance. Financial Instruments is written for practicing accountants and other professionals who need to understand the accounting for financial instruments. This product pulls together all of the existing accounting literature on financial instruments into one volume, organizes it logically, and describes the requirements as simply as possible. Given the complexity of the subject matter, there are limits on how "simple" one can make this material. However, this comprehensive, topic-based approach will save practitioners time and effort in researching accounting issues and provide a comfort level knowing that they have considered all of the relevant guidance. The text includes visual aids whenever possible; observations, such as differences between instrument types; practice pointers; and examples to help readers understand the requirements. The product also includes a cross-reference between original pronouncements, the relevant Accounting Standards Codification Topic, and cites the chapter(s) in which they are discussed, a glossary of terms that includes references to the applicable chapter(s), and a detailed index. What This Product Covers Financial Instruments is a comprehensive reference manual of generally accepted accounting principles (U.S. GAAP) in the United States about financial instruments. A financial instrument is cash, an ownership interest in another entity (such as common stock), or a contract that conveys an obligation and a corresponding right to require delivery of (or exchange) a financial instrument(s). The right may be contingent (such as an option) or unconditional (such as a loan). A financial instrument is ultimately convertible to cash (or stock) and does not involve the delivery of goods or services. This product includes guidance originally issued by the Financial Accounting Standards Board, and the FASB's Emerging Issues Task Force and Derivatives Implementation Group (DIG). It also includes accounting guidance issued by the American Institute of Certified Public Accountants (AICPA), including standards issued by the Accounting Standards Executive Committee (AcSEC), and the audit and accounting guides issued by various committees of the AICPA. It covers accounting requirements for public and private companies and touches on unique aspects of reporting financial instruments by nonprofit organizations. Financial Instruments does not cover certain transactions that are technically financial instruments, but that are accounted for under specialized accounting models, including stock compensation and other forms of employee benefits (from the issuer's perspective), most leasing transactions, and insurance contracts. This product does not address the equity method of accounting (for investments that convey significant influence over the investee), consolidation of operating entities (for investments that convey control over the investee), or business combinations. Wolters Kluwer's GAAP Guide addresses all of those subjects in detail. However, this product does address consolidation of special-purpose entities that are used to securitize financial assets. This product does not discuss in detail the specialized accounting models used by pension plans, brokers and dealers in securities, and investment companies whereby substantially all of their assets (and certain liabilities) are carried at fair value. This product refers to positions of the SEC staff (and other guidance published by the SEC) when it interprets or elaborates on a financial reporting requirement originally established by the FASB or AICPA. This product does not represent a comprehensive guide to SEC reporting requirements, even for financial instruments. This product contains cross-references to the Accounting Standards Codification so that readers can carefully review the full text and other relevant material. In certain instances, references to the Codification are not included (e.g., tentative guidance, effective date and transition guidance for standards that are already fully effective, standards that are superseded, content from the basis for conclusions of accounting pronouncements). In addition, this product contains references to sources that are outside the scope of the Codification, including FASB Concepts Statements, auditing standards, rulings of the Internal Revenue Service, and regulatory principles developed by the federal banking agencies and the National Association of Insurance Commissioners. Those references are intended to provide context and depth to the discussion of the topic being discussed. However, any accounting literature not included in the Codification is considered nonauthoritative. This product also includes a high-level discussion of the relevant International Financial Reporting Standards (IFRS) for financial instruments covered in each chapter. "IFRSs" consist of pronouncements issued by the International Accounting Standards Board (IASB) and standards and interpretations issued and approved by the IASB's predecessor Board, the International Accounting Standards Committee (IASC).
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Miller GAAP Guide 1996

Miller GAAP Guide  1996

A Comprehensive Restatement of Current Promulgated Generally Accepted
Accounting Principles Jan R. Williams ... 5,400 $ 8,800 Revenue received in
advance 2,380 4,400 2,020 $ 4,400 Litigation loss 0 4,000 4,000 4,000 (
Liabilities ) ...

Author: Jan R. Williams

Publisher: Houghton Mifflin Harcourt P

ISBN: 0156019132

Category: Accounting

Page:

View: 338

Categories: Accounting

Miller GAAP guide

Miller GAAP guide

1995 : a comprehensive restatement of all current promulgated Generally
accepted accounting principles Jan R. ... 8,800 $ 5,400 $ 8,800 Revenue
received in advance 2,380 4,400 2,020 $ 4,400 Litigation loss 0 4,000 4,000
4,000 ( Liabilities ) ...

Author: Jan R. Williams

Publisher:

ISBN: 0156024403

Category: Accounting

Page:

View: 724

Categories: Accounting

Miller GAAP guide 1997

Miller GAAP guide 1997

a comprehensive restatement of current promulated Generally accepted
accounting principles Jan R. Williams ... 4,000 2,020 4,000 $4,400 4,000 (
Liabilities): Depreciation (9,520) (25,200) (15,680) Permanent difference: Interest
on municipal ...

Author: Jan R. Williams

Publisher: Houghton Mifflin Harcourt P

ISBN: 0156064189

Category: Reference

Page:

View: 898

Categories: Reference

2000 Miller GAAP Guide

2000 Miller GAAP Guide

... in advance 2,380 4,400 2,020 J $4,400 Litigation loss 0 4,000 4,000 4,000 (
Liabilities): Depreciation (9,520) (25,200) $(3,740) $(8,000) (15,680) $ (4,260) J (
25,200) B8.400 $(16,400) Pretax financial (loss) $(275,000) Permanent
difference: ...

Author: Jan R. Williams

Publisher: Houghton Mifflin Harcourt P

ISBN: 0156070235

Category: Accounting

Page: 1400

View: 149

Our Miller GAAP Guide is the industry standard -- helping nearly one million CPAs for over two decades. Why go anywhere else for information on FASB Statements and Interpretations, APB Opinions, and ARBs? Detailed examples, illustrations, an in-depth disclosure index, Observation paragraphs, Practice Pointers, and extensive cross-referencing translate complex pronouncements into plain English!
Categories: Accounting

Miller GAAP Guide 2003

Miller GAAP Guide 2003

... 40 % Classification NonCurrent current Change Assets : Warranties $ 3,400 $
8,800 $ 5,400 $ 8,800 Revenue received in advance 2,380 4,400 2,020 $ 4,400
Litigation loss 0 4,000 4,000 4,000 ( Liabilities ) : Depreciation ( 9,520 ) ( 25,200 )
 ...

Author: Jan R. Williams

Publisher: Harcourt Brace Professional Pub

ISBN: 0735532605

Category: Business & Economics

Page: 1200

View: 251

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.
Categories: Business & Economics

2001 Miller GAAP Guide

2001 Miller GAAP Guide

... 40 % Change Current current Assets : Warranties $ 3,400 $ 8,800 $ 5,400 $
8,800 Revenue received in advance 2,380 4,400 2,020 $ 4,400 Litigation loss 0
4,000 4,000 4,000 ( Liabilities ) : Depreciation ( 9,520 ) ...

Author: Jan R. Williams

Publisher: Aspen Publishers

ISBN: 0156072289

Category: Accounting

Page: 1374

View: 255

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.
Categories: Accounting