2001 Miller GAAP Guide: Restatement and Analysis of Current FASB Standards

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Harcourt professional publ., 2001 - Accounting - 1374 pages
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For over 23 years, the most successful financial professionals have turned to the Miller GAAP Guide for real-world, reliable answers. We were the first to deliver easy-to-follow analysis and explanation of FASB Statements, Interpretations, ARBs, and APBs in one compact book. Today, our best-selling guide backs thousands of CPAs with over two decades of unmatched experience. Detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing to original pronouncements make this the most intelligent GAAP guide ever published. Readers will even have the opportunity to earn 40 credit hours of low-cost CPE (additional grading fee).

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Contents

Our Commitment to You
vii
About the GAAP Hierarchy xm
xiii
CrossReferenceOriginal Pronouncements to Miller
xxvii
Generally Accepted Accounting Principles
xlvii
Accounting Changes 1
1-1
Accounting Policies and Standards 2 01
2-6
Business Combinations 4 01
4-4
Cash Flow Statement 5 01
5-5
LongTerm Construction Contracts 30 01
9-377
LongTerm Obligations 31 01
9-387
Nonmonetary Transactions 32 01
9-397
Pension PlansEmployers 33 01
9-407
Pension PlansSettlements and Curtailments 34 01
9-447
Than Pensions 35 01
9-467
Product Financing Arrangements 36 01
9-521
Property Taxes 37 01
9-527

Changing Prices 6 01
6-6
Computer Software 7 01
7-7
Consolidated Financial Statements 8 01
8-8
Contingencies Risks and Uncertainties 9 01
9-9
Convertible Debt and Debt with Warrants 10 01
9-19
Deferred Compensation Contracts 11 01
9-31
Depreciable Assets and Depreciation 12 01
9-40
Development Stage Enterprises 13 01
9-57
Earnings per Share 14 01
9-65
Equity Method 15 01
9-91
Extinguishment of Debt 16 01
9-103
Financial Instruments 17 01
9-111
Foreign Operations and Exchange 18 01
9-138
Government Contracts 19 01
9-160
Income Taxes 21 01
9-181
Installment Sales 22 01
9-219
Intangible Assets 23 01
9-225
Interest Costs Capitalized 24 01
9-237
Interim Financial Reporting 26 01
9-263
01
9-271
Investments in Debt and Equity Securities 28 01
9-295
Real Estate Transactions 38 01
9-535
Related Party Disclosures 39 01
9-585
Research and Development 40 01
9-591
Results of Operations 41 01
9-601
Revenue Recognition 42 01
9-621
Segment Reporting 43 01
9-637
Stock Compensation 44 01
9-656
Stockholders Equity 45 01
9-689
Transfer of Financial Assets 46 01
9-713
Troubled Debt Restructuring 47 01
9-727
Banking and Thrift Institutions 48 01
9-745
01
9-757
01
9-783
Mortgage Banking 51 01
9-839
NotforProfit Organizations 52 01
9-861
Oil and Gas 53 01
9-885
Pension Plans 54 01
9-921
Regulated Industries 55 01
9-941
SelfStudy CPE Program 56 01
9-966
01
9-1010
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