Wiley GAAP 2005

Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

Barry J. Epstein, Ralph Nach, Ervin L. Black, Patrick R. Delaney - Collection Accounting

1154 pages, parution le 29/12/2004

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Résumé

The most practical, authoritative guide to GAAP

Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect. Wiley GAAP 2005 delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus, as well as EITF Appendix D discussion matters. Wiley GAAP 2005 contains a host of completely updated features, such as:

A streamlined format that helps readers find what they need to know quickly
Expanded and complete, real-world implementation guidance and coverage on the latest FASB standards and interpretations, including variable interest entities (FIN 46 (R)) and instruments with characteristics of both equity and debt (SFAS 150)
Updated comparison of U.S. GAAP and International Accounting Standards (IFRS)
Detailed coverage of important, proposed standards on exchanges of productive assets, purchase method accounting for aquisitions, and accounting for combinations of not-for-profit and mutual enterprises
Revised disclosures of pension cost-related matters
Expanded discussion of FASB Concepts Statement No. 7
Detailed coverage of the AcSEC Statement of Position (SOP) 03-3 on accounting for loans and debt securities acquired in transfers
Coverage of all EITFs discussed through mid-2004
An authoritative financial statement disclosure checklist

Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP 2005 is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including:

FASB Interpretations FASB Technical Bulletins
FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Standards (SFASs)
Consensus Opinions of the Emerging Issues Task Force of the FASB
AICPA Statements of Position
Accounting Research Bulletins
Accounting Principles Board Opinions
AICPA Audit and Accounting Guides

As clients demand accounting procedures they can trust, so accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP 2005 provides the indispensable tools for the accounting professional.

L'auteur - Barry J. Epstein

Barry J. Epstein, PhD, CPA, is a partner with Russell Novak & Company, LLP, a Chicago-based firm, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters including accountants' malpractice, contractual dispute resolution, and commercial damages modeling. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, as a corporate finance executive, and as a college professor. Dr. Epstein has authored or coauthored six books (including Wiley IFRS Interpretation and Application), hundreds of professional education courses, and several articles, and has previously coauthored a weekly business column for an international newspaper. He has served on several state and national technical committees, including the AICPA's Board of Examiners, and served as chair of the Illinois CPA Society's senior accounting technical committee. Most of his career has been in public accounting, but also with teaching stints at several major universities. Dr. Epstein received his doctorate from the University of Pittsburgh, and holds degrees from DePaul University and the University of Chicago. He is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association.

L'auteur - Ralph Nach

Ralph Nach, CPA, is a managing director with RSM McGladrey, Inc. Mr. Nach has been a practitioner for over thirty years, during which he has specialized in accounting, auditing, and financial reporting issues. Mr. Nach holds a BSBA with honors from the Walter E. Heller School of Business Administration of Roosevelt University in Chicago, and is a CPA in Illinois. Previously Mr. Nach served in capacities including accountant, auditor, technical reviewer, educator, and consultant for several public accounting firms including Arthur Andersen LLP, and taught graduate accounting and finance at Northwestern University in Evanston, Illinois. Mr. Nach has coauthored several other books and speaks nationally on accounting, auditing, and financial reporting topics. He is a member of the American Institute of Certified Public Accountants and chairs its Educational Management Exchange Subcommittee (EDMAX). He is also a member of the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees, and an associate member of the Association of Certified Fraud Examiners.

L'auteur - Ervin L. Black

Ervin L. Black, PhD., is an associate professor in the School of Accountancy and Information Systems, Marriott School of Management, at Brigham Young University, where he specializes in financial and international accounting. Dr. Black has authored or coauthored thirteen articles in accounting research journals, including The Journal of Accounting and Economics, Accounting Horizons, The Journal of Business Finance and Accounting, and The Journal of the American Taxation Association. In addition, he has coauthored chapters on international accounting, and is a coauthor of two textbooks (including International Accounting and Multinational Enterprises, 6th Edition forthcoming, Wiley). Dr. Black received his doctorate from the University of Washington, and holds an MBA and Bachelor of Arts degrees from Brigham Young University. He is a member of the American Accounting Association, European and British Accounting Association, and the International Association for Accounting Education and Research.

L'auteur - Patrick R. Delaney

Patrick R. Delaney, PhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy and Chair of the Department of Accountancy at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. Professor Delaney served as a Faculty Resident with Arthur Andersen LLP. He was the author of CPA Examination Review, 2-volume and 4-part sets, including the related components of the Wiley CPA preparation system. He was past president of the Rockford Chapter, Institute of Management Accountants; served on Illinois CPA Society Committees (previously as Vice-President and member, Board of Directors; Chairman of Accounting Principles Committee; chair of the Relations with Accounting Educators and Students Committee; and chair of Educator CPA Issues Committee); and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and the Institute of Management Accountants. Professor Delaney had published in The Accounting Review and was the recipient of NIU's Excellence in Teaching Award and the Illinois CPA Society's Outstanding Educator Award.

Sommaire

Authoritative Accounting Pronouncements
Researching GAAP Problems
Balance Sheet
Statements of Income and Comprehensive Income
Statement of Cash Flows
Cash, Receivables, and Prepaid Expenses
Short-Term Investments and Financial Instruments
Inventory
Revenue Recognition-Evolving Principles and Specialized Applications
Long-Lived Assets
Investments
Business Combinations and Consolidated Financial Statements
Current Liabilities and Contingencies
Long-Term Debt
Leases
Income Taxes
Pensions and Other Postretirement Benefits
Stockholders' Equity
Earnings Per Share
Interim Reporting
Segment Reporting
Accounting Changes and Correction of Errors
Foreign Currency
Personal Financial Statements
Specialized Industry GAAP
Disclosure Checklist
International vs. US Accounting Standards

Voir tout

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Barry J. Epstein, Ralph Nach, Ervin L. Black, Patrick R. Delaney
Collection	Accounting
Parution	29/12/2004
Nb. de pages	1154
Format	19 x 23,5
Couverture	Broché
Poids	2018g
Intérieur	Noir et Blanc
EAN13	9780471668367