1999 Miller Gaap Guide: Restatement and Analysis of Current Fasb Standards: College Edition
1999 Miller Gaap Guide: Restatement and Analysis of Current Fasb Standards: College Edition (Gaap Guide College Edition)
Publisher: Harcourt College Pub
ISBN: 0030211182
DDC: 657
Edition: Paperback; 1998-09
Summary:
The 2000 Miller GAAP Guide 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. Material can be located
several ways: The IMPRESS Table of Contents locates the chapter in
which a particular pronouncement is discussed. The Index provides
quick, accurate reference to needed information. The 2000 Miller GAAP
Guide is written in clear, understandable language. Each
pronouncement is discussed in a comprehensive format that makes it
easy to understand and apply. Practical illustrations and examples
demonstrate and clarify specific accounting principles. The Practice
Pointers throughout this edition do just that: They point out in
plain English how to apply the standards just discussed. Observations
enrich the discussion by presenting interesting aspects of GAAP, such
as conflicts with the authoritative literature. Although no attempt
is made to resolve apparent errors and conflicts in the promulgated
pronouncements, these items are brought to your attention. To
facilitate research, the 2000 Miller GAAP Guide includes extensive
codification references to pertinent paragraphs of the original
pronouncements. The Disclosures Index contains many of the required
and recommended disclosures currently in use. It was designed to
assist the preparer, reviewer, or auditor of financial statements in
determining whether the necessary and most current disclosures have
been made. The Self-Study CPE Program divides the material in the
2000 Miller GAAP Guide into four separate modules for efficient and
thorough study.
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