Synopsis
A guide analyzing authoritative GAAP literature contained in Level A of the GAAP hierarchy. 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 main headings: generally accepted accounting principles and specialized industry accounting principles. Updates to this edition include expanded information on balance sheet classification (including FAS-150); business combinations (including FAS-147); consolidated financial statements (including FIN-46); contingencies, risks, and uncertainties (including FIN-45); and a half-dozen other updates. Of likely utility to students of accounting and auditing who possess a basic knowledge of accounting. Annotation (c) Book News, Inc., Portland, OR (booknews.com)
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About the Author
By Jan R. Williams
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