GAAP 1991
Interpretation and Application
91st Edition
Published on 1. December 1990
Book
Hardback
698 pages
978-0-471-52960-6 (ISBN)
Description
This study covers all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. All original pronouncements having general applicability are explained with relevant terminology and practice-oriented examples. Each chapter is composed of a discussion of perspectives, issues and sources of GAAP, a definitions of terms, concepts, rules and examples, and disclosures.
More details
Edition
91st ed.
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Professional and scholarly
Illustrations
index
Dimensions
Height: 85 mm
Width: 34 mm
Weight
992 gr
ISBN-13
978-0-471-52960-6 (9780471529606)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Content
Researching GAAP Problems; Balance Sheet; Income Statement; Statement of Cash Flows; Cash, Receivables, and Short-Term Investments; Inventory; Special Revenue Recognition Areas; Long-Lived Assets; Investments; Business Combinations and Consolidated Financial Statements; Current Liabilities and Contingencies; Long-Term Debt; Accounting for Leases; Accounting for Income Taxes; Accounting for Pensions; Stockholder's Equity; Earnings Per Share; Interim and Segment Reporting; Accounting Changes and Correction of Errors; Foreign Currency; Personal Financial Statements; Specialized GAAP; Appendix: Simplified Disclosure Checklist.