Miller GAAP implementation manual : restatement and analysis of other current FASB, EITF, and AICPA pronouncements
著者
書誌事項
Miller GAAP implementation manual : restatement and analysis of other current FASB, EITF, and AICPA pronouncements
Harcourt, c2000
- 2000
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内容説明・目次
内容説明
This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.
目次
- Accounting policies and standards
- advertising
- balance sheet classification
- bankruptcy and reorganization
- business combinations
- changing prices
- contingencies, risks and uncertainties
- equity method
- extinguishment of debt
- financial instruments
- foreign operations and exchange
- income taxes
- intangible assets
- interest on receivables and payables
- interim financial reporting
- inventory pricing and methods
- investment tax credit
- investments in debt and equity securities
- leases
- long-term construction contracts
- non-monetary transactions
- pension plans - employers
- pension plans - settlements and curtailments
- personal financial statements
- postemployment and postretirement benefits other than pensions
- research and development costs
- results of operations
- revenue recognition
- segment reporting
- stockholders' equity
- stock issued to employees
- troubled debt restructuring.
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