Miller GAAP implementation manual : EITF : current emerging issues task force consensus positions
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書誌事項
Miller GAAP implementation manual : EITF : current emerging issues task force consensus positions
Harcourt Brace, c1999
- 1999
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注記
Includes index
内容説明・目次
内容説明
Until 1992, EITF consensuses had the same level of authority in the GAAP hierarchy as industry practice. The issuance of Statement on Auditing Standards No. 69 elevated the authority of EITF consensuses to a level above industry practice and made their application Mandatory for new transactions. Our 1999 Miller GAAP from the Emerging Issues Task Force is packed with analysis and explanation of all current issues on which the EITF reached a consensus since its inception in 1984 (though the July 1998 meeting). Financial professionals will get over 1,000 pages covering mandatory accounting transactions not addressed anywhere else. Readers can even earn up to 24 credit hours of low-cost CPE.
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