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Wiley GAAP 99

Wiley GAAP 99 : Interpretation and Application of Generally Accepted Accounting Principles 1999. ワイリーGAAP　1999年版

・ISBN 978-0-471-29639-3 cloth

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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1999
ページ数1011 pp.
言語ENG
ニュース番号＜450-515＞

解説

This is a study of generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, the guide 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.