2005 Miller GAAP Guide Level A: Restatement and Analysis of Current FASB Standards, Volume 1
This book is indispensable for all accountants working on the preparation or audit of the accounts of multi-nationally listed companies.
Miller GAAP Guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.
* Best selling guide to interpreting and applying GAAP for 25 years
* Thoroughly updated comprehensive coverage
* Logically structured and thoroughly indexed for ease of use
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Accounting Changes 1
Reporting a Change in Accounting Estimate 1
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2005 Miller GAAP acquisition adjustment allocated amortization applied balance sheet business combination carrying amount cash flows CHAPTERS IN 2005 common stock compensation cost comprehensive income computed consolidated contingent contract debt deferred tax depreciation determined diluted EPS disclosed disclosure discount effect employee enterprise entity equity method estimated expected expense fair value FASB fees financial instruments financial statements financing lease future GAAP Guide Level gain or loss goodwill hedged impairment included income statement income taxes incurred intangible assets interest cost inventory investment issued lease term leased property lessee lessor LIFO loan long-lived asset ment Miller GAAP Guide operating lease payable pension plan plan assets postretirement benefit PRACTICE POINTER premium present value prior service cost profit projected benefit obligation purchase real estate receivable recognized recorded reinsurance RELATED CHAPTERS result retained earnings revenue segment specific temporary differences tion transaction treasury stock variable interest entity