2000 Miller GAAP Guide: Restatement and Analysis of Current FASB Standards

The 2000 Miller GAAP Guide organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.

Material can be located several ways: The IMPRESS Table of Contents locates the chapter in which a particular pronouncement is discussed. The Index provides quick, accurate reference to needed information. The 2000 Miller GAAP Guide is written in clear, understandable language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Practice Pointers throughout this edition do just that: They point out in plain English how to apply the standards just discussed.

Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts with the authoritative literature. Although no attempt is made to resolve apparent errors and conflicts in the promulgated pronouncements, these items are brought to your attention. To facilitate research, the 2000 Miller GAAP Guide includes extensive codification references to pertinent paragraphs of the original pronouncements. The Disclosures Index contains many of the required and recommended disclosures currently in use. It was designed to assist the preparer, reviewer, or auditor of financial statements in determining whether the necessary and most current disclosures have been made. The Self-Study CPE Program divides the material in the 2000 Miller GAAP Guide into four separate modules for efficient and thorough study.

Jan R. Williams, Ph.D., CPA, is the Ernst & Young Professor of Accounting and Associate Dean in the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. Formerly, he was on the faculties of the University of Georgia and Texas Tech University. He received a Ph.D. in business administration, major in accounting, from the University of Arkansas and is a CPA licensed in Arkansas and Tennessee. Dr. Williams received the Outstanding Accounting Educator Award from both the Tennessee Society of CPAs and the AICPA. He is president-elect of the American Accounting Association and will serve as president of that organization in 1999/2000.