Wiley GAAP 2000: Interpretation and Application of Generally Accepted Accounting Principles 2000

Delaney, Patrick R.; Epstein, Barry J.; Adler, James R.; Foran, Michael F.

ISBN 10: 0471351156 / ISBN 13: 9780471351153

Edité par Wiley, 1999

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Détails bibliographiques

• Titre: Wiley GAAP 2000: Interpretation and Application of Generally Accepted Accounting Principles 2000
• Éditeur: Wiley
• Date de parution: 1999
• Langue: anglais
• ISBN à 10 chiffres: 0471351156
• ISBN à 13 chiffres: 9780471351153
• Reliure: Couverture souple
• État de l'article: Neuf

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Synopsis

This text is a study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. All pronouncements are explained with relevant terminology and practice-orientated, real-world examples. It also contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, rules and examples, and, for some chapters, specific appendices. In addition, an index for easy reference use, and EITF consensus summaries and AICPA Statements of Position are included.