Expert, comprehensive resource lists all GAAP pronouncements with intepreations and applications of the authoritative accounting literature
The latest edition of this definitive, annual guide includes both AICPA accounting Standards Executive Committee Statements of Position and Emerging Issues Task Force Abstracts, explains with relevant terminology an practice-oriented, real-world examples. Each chapter contains a through analysis of its topic, sources of GAAP, definitions of terms, concepts, and rules, and specific appendices when appropriate. This indispensable staple of corporate and public accountants and CPA candidates also provides a detailed index for easy reference use.
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The most practical, authoritative guide to GAAP
Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect. Wiley GAAP 2003 delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly-technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus as well as EITF Appendix D discussion matters. Wiley GAAP 2003 contains a host of completely updated features, such as:
* A streamlined format that helps readers find what they need to know quickly
* In-depth coverage and copious examples of the latest SFASs: asset retirement obligations (SFAS 143), asset impairment (SFAS 144), accounting for goodwill and other intangibles (SFAS 142), and transfers of financial assets (SFAS 140)
* Detailed coverage of important, current FASB and AcSEC projects, such as liabilities versus equity and property, plant, and equipment
* Expanded discussions of hot topics, such as special purpose entities, pro forma earnings, and revenue recognition issues
* Real-world examples and comprehensive analysis of complex areas like hedging, consolidated reporting, derivatives, income taxes, leases, and segment reporting
* A chapter on special revenue recognition areas
* An authoritative financial statement disclosure checklist
* An appendix on International vs. U.S. Accounting Standards
Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2003 is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including:
* FASB Interpretations
* FASB Technical Bulletins
* FASB Statements of Financial Accounting Concepts
* FASB Statements of Financial Accounting Standards (SFASs)
* Consensus Opinions of the Emerging Issues Task Force of the FASB
* AICPA Statements of Position
* Accounting Research Bulletins
* Accounting Principles Board Opinions
* AICPA Audit and Accounting Guides
As clients demand accounting procedures they can trust, so accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP 2003 provides the indispensable tools for the accounting professional.
Patrick R. DelaneyPhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy and Chair of the Department of Accountancy at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. Professor Delaney served as a Faculty Resident with Arthur Andersen LLP. He was the author of CPA Examination Review, 2-volume and 4 part sets, including the related components of the Wiley CPA preparation system. He was past president of the Rockford Chapter, Institute of Management Accountants; served on Illinois CPA Society Committees (previously as Vice-President and member, Board of Directors; Chairman of Accounting Principles Committee; chair of the Relations with Accounting Educators and Students Committee; and chair of Educator CPA Issues Committee_; and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and the Institute of Management Accountants. Professor Delaney had published in The Accounting Review and was the recipient of NIU's Excellence in Teaching Award and the Illinois CPA Society's Outstanding Educator Award.
Barry J. Epstein, PhD, CPA, is a partner with the Chicago-based firm Gleeson, Sklar, Sawyers & Cumpata, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, as well as 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 IAS Interpretation and Application) and several articles, and coauthored a weekly business column for an international newspaper. He served on several state and national technical committees, including the AICPA's Board of Examiners, and has lectured widely on technical accounting and auditing topics over most of his thirty-five-year career, which has been primarily in public accounting. Dr. Epstein holds a doctorate from the University of Pittsburgh, as well as 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.
Ralph Nach, CPA, is a managing director with the Chicago office of American Express Tax & Business Services, Inc. where he serves as a technical consultant and as the director of professional development. Mr. Nach has been a public accounting practitioner for over 25 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 worked for a "Big 5" CPA firm and taught graduate accounting and finance at Northwestern University. Mr. Nach has coauthored several other books and speaks nationally on accounting and auditing topics. He is a member pf the American Institute of Certified Public Accountants and its Educational Management Exchange Subcommittee (EDMAX), and the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees.
Susan Weiss Budak, CPA, is a consultant and author. As a consultant, she has worked primarily with the FASB, the American Institute of Certified Public Accountants, Blackbaud, and the National Center for Education Statistics (NCES). Prior to becoming self-employed, Ms. Budak worked for the FASB and GASB as a project manager on research and technical activities. Her work at FASB included the contributors, financial statement display, and investment parts of the FASB not-for-profit organizations project. At the GASB, she worked on the GASB reporting model for public colleges and universities. Ms. Budak has also held positions as assistant controller and director of accounting services at Northwestern University in Evanston, Illinois, and senior accountant at Deloitte & Touche in Chicago, Illinois. Ms. Budak received her MM from the Kellogg Graduate School of Management and her BBA from Loyola University. She has coauthored five books on not-for-profit organizations.
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