Miller GAAP practice manual : restatement and analysis of other current FASB, EITF, and AICPA pronouncements
著者
書誌事項
Miller GAAP practice manual : restatement and analysis of other current FASB, EITF, and AICPA pronouncements
Harcourt, c2001
- 2001
- 2002
- 2004
大学図書館所蔵 全8件
注記
Includes index
Publisher varies: New York : Aspen Law & Business , c2002-
内容説明・目次
内容説明
This guide shows how AICPA and FASB accounting pronouncements, as well as EITF consensus positions, apply to specific business transactions. It discusses applicable pronouncements and lists related authoritative pronouncements in categories B, C, and D of the GAAP hierarchy: FASB Technical Bulletins, FASB Implementation Guides, AICPA Statements of Position, AICPA AcSEC Practice Bulletins, and AICPA Accounting Interpretations. It also analyzes and explains all current issues on which the EITF reached a consensus since its inception in 1984.
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