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Product Description
The most practical, authoritative guide to GAAP
Wiley GAAP 2008 delivers the most recent professional standards developments, in addition to detailed analysis of all generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested, real-world examples and implementation guidance. Wiley GAAP 2008 contains a host of completely updated examples.
This annual publication offers expert interpretation and explanation of all accounting principles currently effective or being deliberated in one single book. The authors provide clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.
All pronouncements are explained with relevant terminology and practice-oriented real-world examples. Each chapter is composed of a discussion of perspectives and issue, sources of GAAP, a definition of terms, concepts, rules and examples, and for some chapters, specific appendices. Wiley GAAP 2008 contains a detailed index for easy reference use.
Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters, litigation consulting, and corporate governance. Ralph Nach (Chicago, IL) is a partner in the National Office of Audit and Accounting of McGladrey & Pullen, LLP, where he specializes in technical consultation and continuing professional education. Steven M. Bragg (Centennial, CO) has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of 27 books published by Wiley.
The most practical, authoritative guide to GAAP
Wiley GAAP 2008 delivers the most recent professional standards developments, in addition to detailed analysis of all generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested, real-world examples and implementation guidance. Wiley GAAP 2008 contains a host of completely updated examples.
This annual publication offers expert interpretation and explanation of all accounting principles currently effective or being deliberated in one single book. The authors provide clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations.
All pronouncements are explained with relevant terminology and practice-oriented real-world examples. Each chapter is composed of a discussion of perspectives and issue, sources of GAAP, a definition of terms, concepts, rules and examples, and for some chapters, specific appendices. Wiley GAAP 2008 contains a detailed index for easy reference use.
Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters, litigation consulting, and corporate governance. Ralph Nach (Chicago, IL) is a partner in the National Office of Audit and Accounting of McGladrey & Pullen, LLP, where he specializes in technical consultation and continuing professional education. Steven M. Bragg (Centennial, CO) has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of 27 books published by Wiley.
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exposure draft, beginning cash, reporting comprehensive income, accounting research, veto rights, cash valuation, net prior service cost, future taxable temporary differences, deferred income tax effects, measurement date provisions, forward contract receivable, estimated annual effective rate, beneficial conversion option, current period income tax expense, accrued account balance, nonpublic reporting entities, unamortized film costs, deferred income tax asset, annual minimum lease payment, variable interest holder, net transition asset, recoverability evaluation, deferred income tax accounting, financial reporting bases, nonrefundable loan fees Key Phrases - Capitalized Phrases (CAPs): (learn more)
Specialized Industry, Baker Company, Revenue Recognition-Evolving Principles, Andes Company, Definitions of Terms, Prepaid Expenses, Task Force, Internal Revenue Code, Software Solutions Plus, Long-term Liabilities, Lessee Corp, Compliant Company, Concepts Statements, Lessor Corp, Buena Vista, Current Text, Resources Unlimited, Lucky Corp, Other Guidance, Statement of Position, Sarbanes-Oxley Act, That Lend, Statements of Position, Internal Revenue Service, Forthcoming Changes Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
exposure draft, beginning cash, reporting comprehensive income, accounting research, veto rights, cash valuation, net prior service cost, future taxable temporary differences, deferred income tax effects, measurement date provisions, forward contract receivable, estimated annual effective rate, beneficial conversion option, current period income tax expense, accrued account balance, nonpublic reporting entities, unamortized film costs, deferred income tax asset, annual minimum lease payment, variable interest holder, net transition asset, recoverability evaluation, deferred income tax accounting, financial reporting bases, nonrefundable loan fees Key Phrases - Capitalized Phrases (CAPs): (learn more)
Specialized Industry, Baker Company, Revenue Recognition-Evolving Principles, Andes Company, Definitions of Terms, Prepaid Expenses, Task Force, Internal Revenue Code, Software Solutions Plus, Long-term Liabilities, Lessee Corp, Compliant Company, Concepts Statements, Lessor Corp, Buena Vista, Current Text, Resources Unlimited, Lucky Corp, Other Guidance, Statement of Position, Sarbanes-Oxley Act, That Lend, Statements of Position, Internal Revenue Service, Forthcoming Changes Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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