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GAAP: Interpretation and Application of Generally Accepted Accounting Principles 1998.

GAAP: Interpretation and Application of Generally Accepted Accounting Principles 1998. ＧＡＡＰ　１９９８年版

・ISBN 978-0-471-19584-9 CD-ROM with paper

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・ISBN 978-0-471-19322-7 paper

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著者・編者Delaney, Patrick R. / Epstein, B. J. / Adler, J. R. et al.,
出版社(Wiley, US)
出版年月1998
ページ数1012 pp.
言語ENG
ニュース番号＜437-547＞

解説

The generally accepted accounting principles (GAAP), as set out by the FASB (Financial Accounting Standards Board) and its predecessor agencies, are examined in this book and CD-ROM. 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.