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This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.
Until 1992, EITF consensuses had the same level of authority in the GAAP hierarchy as industry practice. The issuance of Statement on Auditing Standards No. 69 elevated the authority of EITF consensuses to a level above industry practice and made their application Mandatory for new transactions. Our 1999 Miller GAAP from the Emerging Issues Task Force is packed with analysis and explanation of all current issues on which the EITF reached a consensus since its inception in 1984 (though the July 1998 meeting). Financial professionals will get over 1,000 pages covering mandatory accounting transactions not addressed anywhere else. Readers can even earn up to 24 credit hours of low-cost CPE.
This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.
Put GAAP into real-world practice with Miller's plain-English explanation of FASB Technical Bulletins, AICPA Industry Audit and Accounting Guides, SOPs, AICPA Accounting Interpretations, and FASB Implementation Guides. Our all-new 2000 edition also features coverage of consensus positions issued by the Emerging Issues Task Force!
Our Miller GAAP Guide is the industry standard -- helping nearly one million CPAs for over two decades. Why go anywhere else for information on FASB Statements and Interpretations, APB Opinions, and ARBs? Detailed examples, illustrations, an in-depth disclosure index, Observation paragraphs, Practice Pointers, and extensive cross-referencing translate complex pronouncements into plain English!
Showing how AICPA and FASB accounting pronouncements, as well as EITF consensus positions apply to specific business transactions, this guide restates and analyses complex and technical implementation.