GAAP 1999
Interpretation and Application
Published on 23. February 1999
Book
Hardback
1062 pages
978-0-471-31664-0 (ISBN)
Description
This annual edition of Wiley/GAAP 99 offers interpretation and explanation of literature. It is a 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. Additionally, it 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 issue, sources of GAAP, a definition of terms; concepts, rules and examples; and for some chapters, specific appendices.
More details
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 234 mm
Width: 190 mm
Weight
1899 gr
ISBN-13
978-0-471-31664-0 (9780471316640)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Researching GAAP Problems; Balance Sheet; Income Statement; Statement of Cash Flows; Cash, Receivables, and Prepaid Expenses; Short-Term Investments and Finanical Instruments; 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; Stockholders' Equity; Earnings Per Share; Interim and Segment Reporting; Accounting Changes and Correction of Errors; Foreign Currency; Personal Financial Statements; Specialized Industry GAAP; Appendix; 1999 Self-Study CPE Program; Index.