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.
