Miller GAAP Practice Manual
This innovative manual picks up where other accounting reference libraries fall dangerously short. You'll benefit from the clear, concise, easy-to-follow Miller format, including FASB Technical Bulletins, AICPA AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Plus, readers receive analysis and explanation of all current issues on which the EITF reached a consensus since its inception in 1984.
A few of the many pronouncements covered in the 2004 Miller GAAP Practice Manual include:
Organized by subject to make the information immediately accessible, the 2004 Miller GAAP Practice Manual has been thoroughly updated to include recent GAAP Level B, C and D pronouncements.
· Fully updated for 2004 and available now
· Logically structured and clearly indexed for ease of use
· Best-selling, widely respected guides provide credibility and established authority
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2004 Miller GAAP ACCOUNTING ISSUE acquired acquisition AICPA allocated amortized apply arrangement balance sheet basis beneﬁt benefit obligation business combination carrying amount classiﬁcation common stock company’s consensus positions contract conversion costs debt instruments debt securities determine diluted EPS disclosure discount discussed earnings effect EITF CONSENSUS EITF Issue EITF reached employees entity entity’s equity method exchange expense fair value FASB staff FASB Statement financial statements forward contract future gain or loss guidance included income statement incurred intangible assets investment investor issuer lessee loan ment NEWCO operating option OVERVIEW paragraph pension plan period plan assets provides purchase put options Question rabbi trust reached a consensus real estate received recognized reported result revenue recognition Sarbanes-Oxley Act SEC Observer SEC staff segment settlement shareholders shares speciﬁc Task Force tion transaction unrecognized variable interest entity vendor VSOE