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Synopsis
The one resource that thoroughly analyzes GAAP!
This indispensable annual resource provides detailed information for making the most well–informed accounting decisions possible. All authoritative pronouncements, including AICPA Accounting Standards Executive Committee Statements of Position, are listed and cross–referenced throughout so readers can connect related topics and problems.
PATRICK R. DELANEY is the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University. He is also the author of the bestselling Wiley CPA Examination Review. JAMES R. ADLER and BARRY J. EPSTEIN are partners at Checkers, Simon & Rosner LLP in Chicago. MICHAEL F. FORAN is a professor at Wichita State University.
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About the Author
PATRICK R. DELANEY is the Arthur Andersen LLP Alumni Professor of Accountancy, Northern Illinois University, DeKalb, and author of the bestselling Wiley CPA Examination Review.
JAMES R. ADLER and BARRY J. EPSTEIN are partners at Checkers, Simon & Rosner LLP, Chicago.
MICHAEL F. FORAN is a professor at Wichita State University, Kansas.
From the Back Cover
The most practical, easy–to–use guide available—the leading GAAP resource
The most in–depth interpretation and application of all financial accounting standards, including the FASB Statements on Accounting for Stock–Based Compensation (No. 123), Accounting for Certain Investments Held by Not–for–Profit Organizations (No. 124), and Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (No. 125)
- Complete coverage of emerging Issues Task Force Consensus Statements
- More examples than any other GAAP resource
- Lucid illustrations of accounting transactions and their presentation in financial statements
- Summary charts and diagrams that illustrate the relationship between the standards and application
- Cross–references to all authoritative sources of GAAP, including FASB, ARB, SEC, APB, EITF, and others
- Coverage of all specialized GAAP, including real estate and retail land sales, banking and thrifts, nonprofits, franchises, government contracts, and 21 other industries
- Detailed explanations of key relationships and required disclosures for official pronouncements
- Extensive disclosure checklists, including SEC requirements
The most timely, practical, and easy–to–use GAAP resource available, Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles, 1997 is an indispensable tool of the accounting trade.
And don′t miss this exciting new resource:
Interpretation and Application of GAAP for Windows(r) 1997 Edition
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Gaap 97: Interpretation and Application of Generally Accepted Accounting Principles 1997 (Annual)
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