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.
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Illustrationen
Maße
Höhe: 231 mm
Breite: 178 mm
Gewicht
ISBN-13
978-0-471-31665-7 (9780471316657)
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Schweitzer Klassifikation
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.
