Synopsis
CCH's Miller GAAP Guide Levels B, C, and D, the companion volume to the Miller GAAP Guide Level A, analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including FASB Technical Bulletins; AICPA Statements of Position; AICPA Industry Audit and Accounting Guides; consensus positions of the EITF, AICPA AcSEC Practice Bulletins, FASB and SEC staff announcements; FASB Implementation Guides, FASB Staff Positions, and more. It is written in clear, comprehensible 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. Accounting pronouncements are organized alphabetically by topic. Pronouncements covering the same subject are incorporated into a single chapter, so that the authoritative information is easily accessible. The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature. Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference; and chapters' tables of contents list all topics covered and the page on which they begin. This book can be used in conjunction with Miller GAAP Guide Level A and the twice-monthly Miller Update Service. The Miller GAAP Guide Levels B, C, and D meets accounting industry standards overseen by the peer review system and contains a document covering the peer review of this book.
About the Author
Judith Weiss, CPA, has an M.S. in Accounting from Long Island University, Greenvale, New York, and an M.S. in Education from Queens College, Flushing, New York. After several years in public accounting and private industry, she worked as a technical manager in the AICPA’s Accounting Standards Division, where she helped industry committees to develop Audit and Accounting Guides and Statements of Position. As a senior manager in the national offices of Deloitte & Touche LLP and Grant Thornton LLP, she was involved in projects related to standard-setting by the FASB and the AICPA. Ms. Weiss has followed the work of the EITF since its inception and has attended its meetings regularly since 1991. She has contributed to several books on accounting and auditing and has co-authored articles on accounting standards for several publications, including the Journal of Accountancy, The CPA Journal, The Journal of Real Estate Accounting and Taxation, and the Journal of Corporate Accounting and Finance.
"About this title" may belong to another edition of this title.
