Inhaltsangabe
This is the most practical, authoritative guide to GAAP. "Wiley GAAP 2008" delivers the most recent professional standards developments, in addition to detailed analysis of all generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested, real-world examples and implementation guidance. "Wiley GAAP 2008" contains a host of completely updated examples. This annual publication offers expert interpretation and explanation of all accounting principles currently effective or being deliberated in one single book. The authors provide clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. All pronouncements are explained with relevant terminology and practice-oriented real-world examples. Each chapter is composed of a discussion of perspectives and issue, sources of GAAP, a definition of terms, concepts, rules and examples, and for some chapters, specific appendices. "Wiley GAAP 2008" contains a detailed index for easy reference use. Barry J.Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters, litigation consulting, and corporate governance. Ralph Nach (Chicago, IL) is a partner in the National Office of Audit and Accounting of McGladrey & Pullen, LLP, where he specializes in technical consultation and continuing professional education. Steven M. Bragg (Centennial, CO) has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of 27 books published by Wiley.
Über die Autorin bzw. den Autor
Barry J. Epstein, PhD, CPA, is a partner with Chicago-based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and maintains a national practice as a consulting and testifying expert for commercial and other litigation matters, including accountants' malpractice, contractual dispute resolution, damages modeling, and white-collar criminal defense. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, and as a corporate finance executive and college professor. Dr. Epstein has authored or coauthored six books (including Wiley IFRS Interpretation and Application), hundreds of professional education courses, several articles in business or professional journals, and a weekly business column for an international newspaper. He has served on several state and national technical committees, including the AICPA's Board of Examiners, served as chair of the Illinois CPA Society's senior accounting technical committee, and held teaching positions at several universities. Dr. Epstein received his doctorate from the University of Pittsburgh, and also holds degrees from DePaul University and the University of Chicago,. he is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association. Ralph Nach, CPA, is a Vice-President of AuditWatch, Inc. for whom he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters. Mr. Nach has been a practitioner for over thirty years, during which he has served in capacities including accountant, auditor, technical reviewer, educator, and consultant for several public accounting firms including Arthur Andersen LLP and in the National Office of Audit and Accounting of McGladrey & Pullen, LLP. Mr. Nach is a former adjunct lecturer in graduate accounting and finance at Northwestern University in Evanston, Illinois. Mr. Nach holds a BSBA with honors from the Walter E. Heller School of Business Administration of Roosevelt University in Chicago, and is a licensed CPA in Illinois. Mr. Nach has coauthored several other books and speaks nationally on accounting, auditing, and financial reporting topics. He is a member of the American Institute of Certified Public Accountants, the Information Systems Audit and Control Association (ISACA), the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees, and an associate member of the Association of Certified Fraud Examiners. Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manger at Ernst & Young and Auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in Economics from the University of Maine. he is the author of 28 books, including Accounting Best Practices, The Ultimate Accountants' Reference, and Controllership. He has been the two-time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado, Sigh up for his free accounting best practices newsletter at www.stevebragg.com.
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