2001 Miller GAAP Guide
2001 Miller GAAP Guide

Author: Jan R. Williams

Publisher: Aspen Publishers

Published: 2000-09

Total Pages: 1332

ISBN-13: 9780156072281

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This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.

2001 Miller International Accounting Standards Guide
2001 Miller International Accounting Standards Guide

Author: David Alexander

Publisher: Aspen Publishers

Published: 2000

Total Pages: 712

ISBN-13: 9780156069786

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In a world where business and investment is increasingly international, it has become critical that valid comparisons of company performance be made between countries. Given that the differences between national accounting standards can hinder the investment process adding significantly to the cost of doing business, International Accounting Standards are rapidly becoming accepted world-wide. This guide offers the authors and users of financial statements practical knowledge of these new standards which have been developed by the International Accounting Standards Committee (IASC). It defines the role, structure and workings of the IASC and specifies the key differences between IAS and the US GAAP. The book highlights critical passages from each IAS, including the benchmark and allowed alternative treatments. It also details the implications of the relevant IASs for the preparation of financial statements and their analysis.

Miller GAAS Guide, 2001
Miller GAAS Guide, 2001

Author: Larry P. Bailey

Publisher: Aspen Publishers

Published: 2000

Total Pages: 972

ISBN-13: 9780156072359

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This guide analyzes and explains new auditing pronouncement. Sections are classified by the type of auditing or accounting that may be rendered to a client.

Miller GAAP Guide 2003
Miller GAAP Guide 2003

Author: Jan R. Williams

Publisher: Harcourt Professional Publishing

Published: 2002

Total Pages: 1128

ISBN-13: 9780735532601

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Miller GAAP Guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible. Highlights The 2003 Edition of the Miller GAAP Guide provides new and expanded coverage in these areas: · Chapter 4, "Business Combinations"-has been revised to reflect the issuance of FAS-141 (Business Combinations) and FAS-142 (Goodwill and Other Intangible Assets). · Chapter 10, "Convertible Debt and Debt with Warrants"-contains an alert to a FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equities, or Both. · Chapter 16, "Extinguishment of Debt"-has been revised to reflect the issuance of FAS-145 (Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections), which is effective for fiscal years beginning after May 15, 2002. · Chapter 20, "Impairment of Long-Lived Assets"-has been completely revised to reflect the issuance of FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets), which is effective for years beginning after December 15, 2001. · Chapter 23, "Intangible Assets"-has been revised to reflect the issuance of FAS-142 (Goodwill and Other Intangible Assets) and contains a new flow chart summarizing accounting for intangible assets under FAS-142. · Chapter 41, "Results of Operations"-has been revised to reflect the issuance of FAS-144, specifically as it impacts reporting of discontinued operations Chapter 50, "Insurance"-includes a new analysis of accounting for bonds and other fixed income investments, and common and nonredeemable preferred stock as it pertains to insurance industries.