Miller GAAS Practice Manual 2003 PDF Download
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Author: Aspen Publishers
Publisher: Harcourt Professional Publishing
ISBN: 9780735532625
Category : Accounting
Languages : en
Pages : 0
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Book Description
Miller GAAS Practice Manual provides practitioners with a comprehensive, quick reference to the current effective pronouncements of Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE), Statements on Standards for Accounting and Review Services (SSARS), and the interpretations of those standards. In addition to providing answers for over 600 frequently asked questions on how to implement the standards, the Manual contains over 350 illustrations, including checklists and practice aids. Special practice aids are also included on the accompanying CD-ROM.
Author: Aspen Publishers
Publisher: Harcourt Professional Publishing
ISBN: 9780735532625
Category : Accounting
Languages : en
Pages : 0
Get Book Here
Book Description
Miller GAAS Practice Manual provides practitioners with a comprehensive, quick reference to the current effective pronouncements of Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE), Statements on Standards for Accounting and Review Services (SSARS), and the interpretations of those standards. In addition to providing answers for over 600 frequently asked questions on how to implement the standards, the Manual contains over 350 illustrations, including checklists and practice aids. Special practice aids are also included on the accompanying CD-ROM.
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
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Book Description
Author: Aspen Publishers
Publisher: Harcourt Professional Publishing
ISBN: 9780735532618
Category : Accounting
Languages : en
Pages : 1362
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Book Description
Miller GAAP Practice Manual analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in these levels include: Level B-FASB Technical Bulletins, AICPA Statements of Position, and AICPA Industry Audit and Accounting Guides; Level C-EITF Consensus positions, FASB and SEC staff announcements, and AICPA Practice Bulletins; and Level D-AICPA Accounting Interpretations of APB Opinions, and FASB Implementation Guides. The book organizes accounting pronouncements alphabetically by topic. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.
Author: George Geogiades
Publisher: Aspen Publishers
ISBN: 9780735526877
Category : Auditing
Languages : en
Pages : 1085
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Book Description
Author: Aspen Publishers
Publisher: Harcourt Professional Publishing
ISBN: 9780735532618
Category : Accounting
Languages : en
Pages : 0
Get Book Here
Book Description
Miller GAAP Practice Manual analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in these levels include: Level B-FASB Technical Bulletins, AICPA Statements of Position, and AICPA Industry Audit and Accounting Guides; Level C-EITF Consensus positions, FASB and SEC staff announcements, and AICPA Practice Bulletins; and Level D-AICPA Accounting Interpretations of APB Opinions, and FASB Implementation Guides. The book organizes accounting pronouncements alphabetically by topic. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.
Author: Georgiades
Publisher: Aspen Law & Business
ISBN: 9780735541078
Category : Business & Economics
Languages : en
Pages : 1270
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Book Description
Miller GAAS Practice Manual provides a comprehensive, quick reference to the current effective pronouncements of Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE), Statements on Standards for Accounting and Review Services (SSARS), and the interpretations of those standards. In addition to providing answers for over 600 frequently asked questions on how to implement the standards, the Manual contains over 350 illustrations, including checklists and practice aids. The FREE CD-ROM contains every checklist, client letter, questionnaire, and workpaper in the book and additional practice aids. The Miller GAAS Practice Manual features efficiency and effectiveness practice tips to help you better plan and execute accounting, auditing, and attest engagements and to quickly integrate the standards into practice. · Fully updated for 2004 and available now · Logically structured and clearly indexed for ease of use · Best-selling, widely respected guides provide credibility and established authority
Author: Jan R. Williams
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
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Book Description
Author: Jan R. Williams
Publisher: Harcourt Professional Publishing
ISBN: 9780735532601
Category : Business & Economics
Languages : en
Pages : 1128
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Book Description
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. Highlights The 2003 Edition of the Miller GAAP Guide provides new and expanded coverage in these areas: · Chapter 4, "Business Combinations"-has been revised to reflect the issuance of FAS-141 (Business Combinations) and FAS-142 (Goodwill and Other Intangible Assets). · Chapter 10, "Convertible Debt and Debt with Warrants"-contains an alert to a FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equities, or Both. · Chapter 16, "Extinguishment of Debt"-has been revised to reflect the issuance of FAS-145 (Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections), which is effective for fiscal years beginning after May 15, 2002. · Chapter 20, "Impairment of Long-Lived Assets"-has been completely revised to reflect the issuance of FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets), which is effective for years beginning after December 15, 2001. · Chapter 23, "Intangible Assets"-has been revised to reflect the issuance of FAS-142 (Goodwill and Other Intangible Assets) and contains a new flow chart summarizing accounting for intangible assets under FAS-142. · Chapter 41, "Results of Operations"-has been revised to reflect the issuance of FAS-144, specifically as it impacts reporting of discontinued operations Chapter 50, "Insurance"-includes a new analysis of accounting for bonds and other fixed income investments, and common and nonredeemable preferred stock as it pertains to insurance industries.
Author: Larry P. Bailey
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0
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Book Description
Author: Bailey
Publisher: Harcourt Professional Publishing
ISBN: 9780735532717
Category : Accounting
Languages : en
Pages : 0
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Book Description
The Miller GAAS Guide delivers the latest pronouncements so CPAs and other financial professionals can perform flawless engagements. You won't find a more complete listing of SASs, SSARs, and SSAEs anywhere. We even cover many critical SOPs. But that's just the beginning. We've compiled a complete collection of standards for auditing, quality control, attestations, compilations, reviews, and professional ethics. The book's sensible organization follows the arrangement of the AICPA's Professional Standards (Volume I and II), so that you can easily go from the AICPA's original language to our analyses of the standards.
