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Wiley GAAP 2006

Wiley GAAP 2006

Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

Barry J. Epstein, Ralph Nach, Steven M. Bragg - Collection Accounting

1036 pages, parution le 28/12/2005

Résumé

Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource that will instill clients and investors with the confidence they have come to expect. The most practical, authoritative guide to GAAP, Wiley GAAP 2006 delivers the most recent developments and analysis of all the generally accepted accounting principles (GAAP) for 2006, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, and rules, as well as examples.

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 - Steven M. Bragg

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in Economics from the University of Maine. He is the author of 28 books, including Accounting Best Practices, The Ultimate Accountants' Reference, and Controllership. He has been the two-time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado. Sign up for his free accounting best practices newsletter at www.stevebragg.com.

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
  • Index
Voir tout
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Caractéristiques techniques

  PAPIER
Éditeur(s) Wiley
Auteur(s) Barry J. Epstein, Ralph Nach, Steven M. Bragg
Collection Accounting
Parution 28/12/2005
Nb. de pages 1036
Format 19 x 23,5
Couverture Broché
Poids 1943g
Intérieur Noir et Blanc
EAN13 9780471726876
ISBN13 978-0-471-72687-6

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