This text is a study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. All pronouncements are explained with relevant terminology and practice-orientated, real-world examples. It also contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, rules and examples, and, for some chapters, specific appendices. In addition, an index for easy reference use, and EITF consensus summaries and AICPA Statements of Position are included.
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Barry J. Epstein, PhD, CPA, is a Partner at Gleeson, Sklar, Sawyers & Cumpata LLP, Chicago, Illinois
Wiley GAAP 2000 is a comprehensive guide to generally accepted accounting principles set forth by the FASB, including Emerging Issues, Task Force Consensus summaries and Statements of Position of the AICPA’s Accounting Standards Executive Committee (AcSEC). With many examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2000 is designed with the needs of the user in mind. Here are some highlights:
And don’t miss these exciting new resources, available in print or CD–ROM for Windows®: (except Quarterly Update and Field Guides)
WILEY NOT–FOR–PROFIT GAAP 2000 Interpretation and Application of Generally Accepted Accounting Principles for Not–for–Profit Organizations
WILEY NOT–FOR–PROFIT ACCOUNTING FIELD GUIDE 1999 2000
WILEY GAAP FOR GOVERNMENTS 2000 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
WILEY PRACTITIONER’S GUIDE TO GAAS 2000 Covering all SASs, SSAEs, SSARSs, and Interpretations
WILEY AUDITOR’S SAS FIELD GUIDE 2000
WILEY GAAP 2000 QUARTERLY UPDATE
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