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Wiley Practitioner's Guide to GAAS 2009: Covering all SASs, SSAEs, SSARSs, and Interpretations by Michael J. Ramos |
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Editorial Reviews
The most practical, authoritative guide to GAAP-updated for 2009
The complexities of financial reporting – which for too many preparers, auditors and users were only revealed through the exposure of scores of occurrences of reporting fraud in recent years – demand a reliable, readable GAAP resource.
Wiley GAAP 2009 provides in-depth coverage of the most recent developments and analyses of all U.S. generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and with copious practical implementation guidance. Unlike other guides, Wiley GAAP 2009 offers complete coverage of all levels of GAAP in a single volume, including EITF issues that have not yet been reduced to consensus, as well as EITF Appendix D discussion matters.
Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP 2009 addresses all effective pronouncements, including
- FASB Statements of Financial Accounting Standards (SFAS)
- FASB Interpretations
- FASB Technical Bulletins
- FASB Statements of Financial Accounting Concepts
- FASB Staff Positions (FSP)
- Consensuses of the FASB's Emerging Issues Task Force
- AICPA Statements of Position
- Accounting Research Bulletins
- Accounting Principles Board Opinions
- AICPA Audit and Accounting Guides
As preparers, auditors, and financial statement users demand guidance about accounting procedures they can trust, they know they can depend on the number one GAAP resource, Wiley GAAP 2009-the title that for twenty five years has provided them with the indispensable tools accounting professionals have needed.
From the Back Cover
The most practical, authoritative guide to GAAP
The complexities of financial reporting—which for too many preparers, auditors, and users were only revealed through the exposure of scores of occurrences of reporting fraud in recent years—demand a reliable, readable GAAP resource.
Wiley GAAP 2009 provides in-depth coverage of the most recent developments and analyses of all U.S. generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and with copious practical implementation guidance. Unlike other guides, Wiley GAAP 2009 offers complete coverage of all levels of GAAP in a single volume, including EITF issues that have not yet been reduced to consensus, as well as EITF Appendix D discussion matters. Wiley GAAP 2009 analyzes a host of new developments, such as:
Comprehensive coverage of major new standards on accounting for business combinations (FAS 141®) and presentation of consolidated financial statements (FAS 160)
Expanded disclosure requirements for derivative financial instruments and hedging activities (FAS 161)
Interpretive guidance resulting from issuance of new FASB staff positions addressing the fair value hierarchy and transfers of financial assets
Interpretive consensuses of the Emerging Issues Task Force about accounting for dividends on nonvested options, accounting for collaborative arrangements, and more
Updated coverage of major ongoing FASB projects, including "convergence" efforts with the International Accounting Standards Board's IFRS
Full coverage of all newly issued FASB staff positions and EITF consensuses
Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP 2009 is designed with the needs of readers and researchers in mind. Covering the entire GAAP hierarchy, Wiley GAAP 2009 addresses all effective pronouncements, including:
FASB Statements of Financial Accounting Standards (SFAS)
FASB Interpretations
FASB Technical Bulletins
FASB Statements of Financial Accounting Concepts
FASB Staff Positions (FSP)
Consensuses of the FASB's EmergingIssues Task Force
AICPA Statements of Position
Accounting Research Bulletins
Accounting Principles Board Opinions
AICPA Audit and Accounting Guides
As preparers, auditors, and financial statement users demand guidance about accounting procedures they can trust, they know they can depend on the number one GAAP resource, Wiley GAAP 2009—the title that for twenty-five years has provided the indispensable tools accounting professionals have needed.
See all Editorial Reviews
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exposure draft, beginning cash, debt securities acquired, retail land sales, reporting comprehensive income, hedging activities, accounting research, postretirement benefits, disclosure checklist, future taxable temporary differences, measurement date provisions, net prior service cost, deferred income tax effects, forward contract receivable, estimated annual effective rate, acquiree awards, deferred income tax asset, beneficial conversion option, current period income tax expense, nonpublic reporting entities, annual minimum lease payment, certain quasi reorganizations, accrued account balance, unamortized film costs, variable interest holder Key Phrases - Capitalized Phrases (CAPs): (learn more)
Specialized Industry, Revenue Recognition-Evolving Principles, Long-Term Investments, Baker Company, Definitions of Terms, Prepaid Expenses, Andes Company, Long-term Liabilities, Task Force, Internal Revenue Code, Lessee Corp, Software Solutions Plus, Staff Position, Concepts Statements, Lessor Corp, Buena Vista, Resources Unlimited, Other Guidance, Statement of Position, Sarbanes-Oxley Act, Other Accounting Guidance, Finance the Activities of Others, Including Entities, That Lend, Assets Current Browse Sample Pages:
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