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2001 Miller GAAP. Practice Manual

2001 Miller GAAP. Practice Manual : Restatement and Analysis of Other Current FASB, EITF, and AICPA Pronouncements.

・ISBN 978-0-15-607229-8 soft

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・ISBN 978-0-15-607356-1 soft with CD-ROM

絶版

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著者・編者Williams, Jan R. / Carcello, J. V. / Weiss, J.,
出版社(Harcourt Professional Pub., US)
出版年月2001
ページ数1000 pp.
言語ENG
ニュース番号<479-715B 000-44302>

解説

This guide shows how AICPA and FASB accounting pronouncements, as well as EITF consensus positions, apply to specific business transactions. It discusses applicable pronouncements and lists related authoritative pronouncements in categories B, C, and D of the GAAP hierarchy: FASB Technical Bulletins, FASB Implementation Guides, AICPA Statements of Position, AICPA AcSEC Practice Bulletins, and AICPA Accounting Interpretations. It also analyzes and explains all current issues on which the EITF reached a consensus since its inception in 1984.