Miller Gaap Guide 2004: Restatement and Analysis of Current Fasb Standards
Aspen Law & Business, Nov 1, 2003 - Business & Economics - 1200 pages
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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2004 Miller GAAP adjustment amortization applied assets and liabilities balance sheet business combination capital lease carrying amount cash flow hedge cash flows classified common stock computed consolidated contract debt deferred tax assets depreciation determined diluted EPS direct financing lease disclosure discount earnings employer enterprise entity equity method estimated fair value FASB financial instruments financial statements foreign currency functional currency future GAAP GUIDE CHAPTERS gain or loss goodwill hedged included income statement income taxes intangible assets intercompany interest cost interest rate inventory investment lease term leased property lessee lessor LIFO long-lived asset ment Miller GAAP Guide minimum lease payments operating lease payable pension cost pension plan period plan assets postretirement benefit PRACTICE POINTER present value prior service cost purchase real estate receivable recognized RELATED 2004 MILLER rental result sales-type shares specific tax expense temporary differences tion treasury stock variable interest entity