Год выпуска: 2008 Автор: Bill D. Jarnagin Издательство: Страниц: 1700 ISBN: 0808091905
Описание
In a single affordable volume CCH's U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles. The Guide explains and analyzes Accounting Research Bulletins, Accounting Principle Board Opinions, Financial Accounting Standards Board Statements, FASB Interpretations, and FASB Technical Bulletins. Summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Abstracts, AICPA Statements of Position, and selected SEC Staff Accounting Bulletins is also included. The U.S. Master GAAP Guide groups pronouncements into Topics, which are arranged to follow major balance sheet headings. This organization allows the reader to find all current pronouncements on a given subject in one section of the book. The book features a What's New In This Edition section that reports on new changes made since the previous edition....