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Miller Gaap Guide 2004: Restatement and Analysis of Current Fasb Standards - Softcover

Williams, Jan R.; Carcello, Joseph V.

 
9780735541214: Miller Gaap Guide 2004: Restatement and Analysis of Current Fasb Standards

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Synopsis

A guide analyzing authoritative GAAP literature contained in Level A of the GAAP hierarchy. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two main headings: generally accepted accounting principles and specialized industry accounting principles. Updates to this edition include expanded information on balance sheet classification (including FAS-150); business combinations (including FAS-147); consolidated financial statements (including FIN-46); contingencies, risks, and uncertainties (including FIN-45); and a half-dozen other updates. Of likely utility to students of accounting and auditing who possess a basic knowledge of accounting. Annotation (c) Book News, Inc., Portland, OR (booknews.com)

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About the Author

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.

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