Wiley GAAP 1998: Interpretation and Application of Generally Accepted Accounting Principles

Wiley GAAP 1998: Interpretation and Application of Generally Accepted Accounting Principles




A thorough study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the Financial Accounting Standards Board (FASB). This useful guide contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. It explains all pronouncements and includes practice-oriented real world examples. Each chapter discusses perspectives and issues, describes sources of GAAP, includes definitions of terms, and outlines concepts, rules and examples.[This timely reference helps accountants stay on top of all of the changes in GAAP. It includes a complete listing of GAAP pronouncements, both interpretation and application of new concepts, and all the latest findings of the Emerging Issues Task Force. Readers will also find CPE examinations through which they can earn up to 40 credits. Plenty of real-world examples make interpreting and applying GAAP a snap.

Product Details

ISBN-13: 9780471193227
Publisher: Wiley
Publication date: 10/28/1997
Pages: 1012
Product dimensions: 7.53(w) x 9.28(h) x 1.62(d)

Table of Contents

Researching GAAP Problems
Balance Sheet
Income Statement
Statement of Cash Flows
Cash, Receivables, and Prepaid Expenses
Short-Term Investments and Financial Instruments
Special Revenue Recognition Areas
Long-Lived Assets
Business Combinations and Consolidated Financial Statements
Current Liabilities and Contingencies
Long-Term Debt
Accounting for Leases
Accounting for Income Taxes
Accounting for Pensions
Stockholders' Equity
Earnings Per Share
Interim and Segment Reporting
Accounting Changes and Correction of Errors
Foreign Currency
Personal Financial Statements
Specialized Industry GAAP

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