GAAP GUIDE LEVEL A [2008] Księgarnia

The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. 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 under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are incorporated into a single chapter, so that the authoritative information is easily accessible. The Practice Pointers 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. To facilitate research, the GAAP Guide Level A includes extensive codification references to pertinent paragraphs of the original pronouncements. 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 the chapters' table of contents list all topics covered and the page on which they begin. The GAAP Guide Level A meets accounting industry standards overseen by the peer review system and contains a document covering the peer review of this book. This book can be used in conjunction with GAAP Guide Levels B, C, and D (formerly Miller GAAP Practice Manual) and the twice-monthly GAAP Update Service.

Jan R. Williams, Ph.D, CPA, is the Ernst & Young Professor of Accounting and Dean of the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. He received a Ph.D. in business administration from the University of Arkansas and is a CPA licensed in Arkansas and Tennessee. Dr. Williams has, for many years, been actively involved in the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and several other professional organizations. Throughout his career, he has taught continuing professional education for CPAs. In 1994, Dr. Williams received the Outstanding Accounting Educator Award from both the Tennessee Society of CPAs and the AICPA. He was president of the American Accounting Association in 1999-2000 and has authored or co-authored five books and more than 70 articles and other publications on issues related to financial reporting and accounting education. Joseph V. Carcello, Ph.D., CPA, CMA, CIA, is a William B. Stokely Distinguished Scholar and a Professor in the Department of Accounting and Information Management at the University of Tennessee. Dr. Carcello has published more than 40 articles in academic and professional journals. He is the co-author of a funded research study by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission titled Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. Dr. Carcello also is the co-author of a research monograph published by the AICPA s Auditing Standards Board titled Fraud-Related SEC Enforcement Actions Against Auditors: 1987-1997.

1200 pages, Paperback

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