首页 诗词 字典 板报 句子 名言 友答 励志 学校 网站地图
当前位置: 首页 > 图书频道 > 进口原版 > Business >

Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Prin

2010-10-29 
商家名称 信用等级 购买信息 订购本书
Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Prin 去商家看看
Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Prin 去商家看看

 Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles 2009


基本信息·出版社:John Wiley & Sons
·页码:1440 页
·出版日期:2008年10月
·ISBN:0470286067
·条形码:9780470286067
·装帧:平装
·正文语种:英语
·外文书名:Wiley通用会计准则: 通用会计准则解析及应用2009

内容简介 在线阅读本书

The most practical, authoritative guide to GAAP

Wiley GAAP 2009 is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. This useful guide contains AICPA Accounting Standards Executive Committee (ASEC) Statements of position, with all pronouncements explained, using relevant terminology and practice–oriented real–world examples.

Delivering the most recent professional standards developments, in addition to detailed analysis of all GAAP, Wiley GAAP 2009 explains the original, highly technical pronouncements in easy–to–understand terms through a host of completely updated examples.

Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical consultation, litigation consulting, and corporate governance. Ralph Nach (Chicago, IL) is a Vice President of AuditWatch for which he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters. Steven M. Bragg (Centennial, CO) has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young.
作者简介 Barry J. Epstein, PhD, CPA, is a partner with Chicago–based Russell Novak & Company, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and maintains a national practice as a consulting and testifying expert for commercial and other litigation matters, including accountants′ malpractice, contractual dispute resolution, damages modeling, and white–collar criminal defense. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, and as a corporate finance executive and college professor. Dr. Epstein has authored or coauthored six books (including Wiley IFRS Interpretation and Application), hundreds of professional education courses, several articles in business or professional journals, and a weekly business column for an international newspaper. He has served on several state and national technical committees, including the AICPA′s Board of Examiners, served as chair of the Illinois CPA Society′s senior accounting technical committee, and held teaching positions at several universities. Dr. Epstein received his doctorate from the University of Pittsburgh, and also holds 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 Vice–President of AuditWatch, Inc. for whom he writes, teaches, and consults on a wide range of accounting, auditing, and financial reporting matters. Mr. Nach has been a practitioner for over thirty years, during which he has served in capacities including accountant, auditor, technical reviewer, educator, and consultant for several public accounting firms including Arthur Andersen LLP and in the National Office of Audit and Accounting of McGladrey & Pullen, LLP. Mr. Nach is a former adjunct lecturer in graduate accounting and finance at Northwestern University in Evanston, Illinois. Mr. Nach holds a BSBA with honors from the Walter E. Heller School of Business Administration of Roosevelt University in Chicago, and is a licensed CPA in Illinois. Mr. Nach has coauthored several other books and speaks nationally on accounting, auditing, and financial reporting topics. He is a member of the American Institute of Certified Public Accountants, the Information Systems Audit and Control Association (ISACA), the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees, and an associate member of the Association of Certified Fraud Examiners.

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manger at Ernst & Young and Auditor at Deloitte & Touche. He received a master′s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor′s degree in Economics from the University of Maine. he is the author of 28 books, including Accounting Best Practices, The Ultimate Accountants′ Reference, and Controllership. He has been the two–time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado, Sigh up for his free accounting best practices newsletter at www.stevebragg.com.
专业书评

The most practical, authoritative guide to GAAP

The complexities of financial reporting—which for too many preparers, auditors, and users were only revealed through the exposure of scores of occurrences of reporting fraud in recent years—demand a reliable, readable GAAP resource.

Wiley GAAP 2009 provides in-depth coverage of the most recent developments and analyses of all U.S. generally accepted accounting principles (GAAP), explaining the original, highly technical pronouncements in easy-to-understand terms and with copious practical implementation guidance. Unlike other guides, Wiley GAAP 2009 offers complete coverage of all levels of 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 2009 analyzes a host of new developments, such as:

Comprehensive coverage of major new standards on accounting for business combinations (FAS 141®) and presentation of consolidated financial statements (FAS 160)

Expanded disclosure requirements for derivative financial instruments and hedging activities (FAS 161)

Interpretive guidance resulting from issuance of new FASB staff positions addressing the fair value hierarchy and transfers of financial assets

Interpretive consensuses of the Emerging Issues Task Force about accounting for dividends on nonvested options, accounting for collaborative arrangements, and more

Updated coverage of major ongoing FASB projects, including "convergence" efforts with the International Accounting Standards Board's IFRS

Full coverage of all newly issued FASB staff positions and EITF consensuses

Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP 2009 is designed with the needs of readers and researchers in mind. Covering the entire GAAP hierarchy, Wiley GAAP 2009 addresses all effective pronouncements, including:

FASB Statements of Financial Accounting Standards (SFAS)

FASB Interpretations

FASB Technical Bulletins

FASB Statements of Financial Accounting Concepts

FASB Staff Positions (FSP)

Consensuses of the FASB's EmergingIssues Task Force

AICPA Statements of Position

Accounting Research Bulletins

Accounting Principles Board Opinions

AICPA Audit and Accounting Guides

As preparers, auditors, and financial statement users demand guidance about accounting procedures they can trust, they know they can depend on the number one GAAP resource, Wiley GAAP 2009—the title that for twenty-five years has provided the indispensable tools accounting professionals have needed.

热点排行