2000 Miller GAAP Guide: Restatement and Analysis of Current FASB Standards
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2001 Miller GAAP Guide: Restatement and Analysis of Current FASB Standards
Jan R. Williams
No preview available - 2001
2000 Miller GAAP accrual acquired acquisition adjustment allocated amortization applied balance sheet Business Combinations carrying amount cash flows Chapter common stock compensation comprehensive income computed consolidated contingent contract debt depreciation determined diluted EPS disclosed disclosure discount effect employees enterprise entity equity method estimated fair value FASB Statement financial instruments financial statements financing lease foreign currency future futures contract gain or loss gains and losses goodwill hedge included income statement income taxes intangible assets interest cost inventory investment issued lease term leased property lessee lessor LIFO loan ment Miller GAAP Guide minimum lease payments operating lease option payable pension plan plan assets postretirement benefit PRACTICE POINTER present value prior service cost profit purchase real estate receivable recognized recorded result retained earnings revenue sale-leaseback segment seller shares specific stockholders tax expense temporary differences tion transaction treasury stock