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For the latest information refer to the Miller GAAP Update Service
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GAAP Guide Levels B, C, and D: Restatement and Analysis of Other Current ...
Limited preview - 2008
ACCOUNTING ISSUE acquired acquisition additional adjusted AICPA allocated amortized apply assets and liabilities balance sheet basis benefit obligation beneﬁts capital carrying amount classiﬁed common stock company’s consensus positions consolidated contingent contract debt instruments debt securities deferred tax asset determine discount discussed earnings effect EITF CONSENSUS EITF Issue EITF reached employees entity entity’s estimated expense fair value FASB staff financial statements foreign currency forward contract future gain or loss guidance historical cost included income statement incurred intangible assets investment investor issuer lessee loan ment Miller GAAP NEWCO operations option OVERVIEW paragraph pension plan period plan assets pooling-of-interests postretirement preferred stock proﬁt provides put options Question rabbi trust reached a consensus real estate received recognized reported result revenue recognition SEC Observer SEC staff settlement shareholders speciﬁc subsidiary Task Force temporary differences termination tion transaction treasury stock unrecognized vendor VSOE