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GAAP 1997. Interpretation and Application of Generally Accepted Accounting Principles.

GAAP 1997. Interpretation and Application of Generally Accepted Accounting Principles. GAAP 1997年版

・ISBN 978-0-471-16294-0 paper

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著者・編者Delaney, P. R. / B. J. Epstein et al.,
出版社(Wiley, US)
出版年月1997
ページ数984 pp.
言語ENG
ニュース番号<426-543>

解説

GAAP 97 is a study 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 issues, sources of GAAP, a definition of terms, concepts, rules and examples, and, for some chapters, specific appendices.