2000 Miller GAAP Implementation Manual
Harcourt Professional, 1999 - Business & Economics - 4428 pages
This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.
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ACCOUNTING ISSUE acquired acquisition adjustment allocated amortized apply balance sheet benefit obligation capital cash flows Chapter classified Collateralized Mortgage Obligation common stock CONSENSUS The EITF consolidated contingent contract convertible costs debt instruments debt securities deferred tax asset discussed effect EITF CONSENSUS EITF Issue EITF reached employees entity entity's equity method exchange rate fair value FASB staff FASB Statement Financial Instruments financial statements foreign currency forward contract functional currency future futures contracts gain or loss guidance hedge included income tax intangible assets interest rate interest rate swaps investment investor issuer lease lessee loan ment operating option OVERVIEW paragraph payments pension plan period plan assets preferred stock provides put option Question rabbi trust real estate recognition recognized result SEC Observer SEC staff settlement shareholders shares subsidiary Task Force temporary differences tion transaction treasury stock U.S. dollar unrecognized