Wiley GAAP 2008 : Interpretation and Application of Generally Accepted Accounting Principles

Эта книга относится к тематике: English books, GAAP Эта книга будет интересна: Главный бухгалтер, Специалист по МСФО, Аудитор Издательство: John Wiley & Sons Автор�: Delaney Patrick R., Epstein Barry J. , Nach Ralph ISBN: 978-0-470-13513-6 Год издания: 2008 Количество страниц: 1276 Вес: 2100 г. Вид переплёта: Мягкий переплёт Доступность: Под заказ Цена: 7 300   Содержание 0

GAAP: Interpretation and Application provides analytical explanations and copious illustrations of all current generally accepted accounting principles. The book integrates principles promulgated by all the relevant standard-setting bodies—the FASB, including its Emerging Issues Task Forces consensus summaries and discussion issues, and the AICPAs Accounting Standards Executive Committee (AcSEC) These materials are synthesized into a user-oriented topical format, eliminating the need for readers to first be knowledgeable about the names or numbers of the salient professional standards. The principal intended audience for the book is the practitioner, with the primary objective being to assist in resolving the myriad practical problems faced in applying GAAP. Accordingly, meaningful, realistic examples abound, guiding users in the application of GAAP to complex fact situations that must be dealt with in the real world practice of accounting In addition to this emphasis, a major strength of the book is that it does explain the theory of GAAP in sufficient detail to serve as a valuable adjunct to accounting textbooks. Much more than merely a reiteration of currently promulgated GAAP, it provides the user with the underlying conceptual basis for the rules, to facilitate the process of reasoning by analogy that is so necessary in dealing with the complicated, fast-changing world of commercial arrangements and transaction structures. It is based on the author belief that proper application of GAAP demands an understanding of the logical underpinnings of all its technical requirements. Each chapter of this book, or major section thereof, provides an overview discussion of the perspective and key issues associated with the topics covered; a listing of the professional pronouncements which guide practice; and a detailed discussion of the concepts and the ac¬companying examples. A comprehensive disclosure checklist, following the main text, offers practical guidance to preparing financial statements in accordance with GAAP, with supplemental insights into SEC-mandated disclosures as needed. Also included is a comprehensive comparison of GAAP to International (IFRS) standards, increasingly the norm for entities reporting outside the U.S. This book also contains a comprehensive index, and an exhaustive listing of professional pronouncements, keyed to both this book and to the codification of accounting standards prepared by the FASB (i.e., the Current Text).

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