Author: Bailey
Publisher: Harcourt Professional Publishing
ISBN: 9780735532724
Category : Accounting
Languages : en
Pages : 0

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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: 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: Jan R. Williams
Publisher: Aspen Publishers
ISBN: 9780735526822
Category : Accounting
Languages : en
Pages : 1154

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Book Description
This text aims to provide easy-to-follow information on FASB statements and interpretations, APB opinions, and ARBs. It includes a disclosure index containing many of the mandatory and recommended disclosures in use, and observation paragraphs that present alternative aspects of GAAP practice pointers, offering practical examples to demonstrate and clarify specific accounting principles.

Author: Larry P. Bailey
Publisher: Aspen Publishers
ISBN: 9780735526884
Category : Accounting
Languages : en
Pages : 950

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Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1498

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Author: Tom M. Plank
Publisher: CCH Tax & Accounting
ISBN: 9780735535459
Category : Business & Economics
Languages : en
Pages : 1204

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Book Description

Author: Martin A. Miller
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1092

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Author:
Publisher:
ISBN:
Category : Schools
Languages : en
Pages : 188

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Book Description

Author: Vern Brimley
Publisher: Allyn & Bacon
ISBN:
Category : Education
Languages : en
Pages : 440

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Book Description
This classic school finance text is both scholarly and engaging, appealing to a diverse audience of students, educational leaders, parents, and legislators. School finance is an ever-changing topic and this text, now in its Ninth Edition, continues to cover all current trends to provide readers with a firm grounding in educational finance issues that administrators at all levels need to know. It serves as an excellent reference for both practitioners and the academics. Hallmark Features: Provides professors and students with a broad overview of school finance in a clear, comprehensive, readable manner. Covers equity for students as well as taxpayers in order to provide a complete perspective for readers. Recognizes the importance of identifying future patterns of school finance in the 21st Century. Covers issues such as lotteries, vouchers, school choice, lack of facilities and contains updated tables, charts, and coverage of the most recent court cases influencing state finance and church/state matters, keeping the text on the cutting-edge. To learn more about WHAT'S NEW TO THIS EDITION, see the inside front cover! Students, study smarter-- not harder-- with these grade-boosting supplements from Allyn & Bacon! Instructors, give your students the extraordinary benefits of these study aids by ordering them packaged with this Allyn & Bacon text. Contact your Allyn & Bacon representative for ordering information. Research Navigator(TM) "Research Navigator(TM) " can be your best friend when you're facing a large research project. Especially helpful with the toughest challenge-- getting started-- "Research Navigator(TM) " offers a comprehensive, step-by-step walk-through of the research process, along with access to some of the most respected source databases available. Access to "Research Navigator(TM) "-- a $15 value-- is FREE when packaged with a new Allyn & Bacon textbook! If your text did not come packaged with "Research Navigator(TM)," look for it in your bookstore or visit http: //www.ablongman.com/researchnavigator today to purchase immediate access.