2003 Miller GAAP Practice Manual
Miller GAAP Practice Manual analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in these levels include: Level B-FASB Technical Bulletins, AICPA Statements of Position, and AICPA Industry Audit and Accounting Guides; Level C-EITF Consensus positions, FASB and SEC staff announcements, and AICPA Practice Bulletins; and Level D-AICPA Accounting Interpretations of APB Opinions, and FASB Implementation Guides. The book organizes accounting pronouncements alphabetically by topic. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.
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Balance Sheet Classiﬁcation 4 01
Outstanding under Revolving Credit
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2003 Miller GAAP ACCOUNTING ISSUE acquired acquisition AICPA allocated amortized apply balance sheet beneﬁt obligation business combination capital carrying amount classiﬁed common stock consensus positions consolidated contract conversion costs debt instruments debt securities December 31 deferred tax asset deﬁned determine disclosure discount discussed earnings effect EITF CONSENSUS EITF Issue EITF reached employees entity entity’s ESOP exchange expense fair value FASB staff financial statements ﬁnancing forward contract future gain or loss guidance historical cost included income statement incurred intangible assets investment investor issuer lease lessee loan ment NEWCO operating option OVERVIEW paragraph payments pension plan period plan assets proﬁt provides purchase put option Question rabbi trust reached a consensus real estate received recognition recognized reported result revenue revenue recognition SEC Observer SEC staff segment settlement shareholders shares speciﬁc Task Force tax expense tion transaction unrecognized vendor VSOE