Wiley GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles - Tapa blanda

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Steven Bragg, CPA, (Centennial, CO), has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He has published over 30 books through John Wiley & Sons. Among his most prominent titles are Accounting Best Practices, 6 th edition, Controllership: The Role of the Managerial Accountant , and Wiley Practitioner's Guide to GAAS annual.

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The most practical, authoritative guide to GAAP

The Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) has superseded virtually all promulgated generally accepted accounting principles (GAAP), replacing what had previously comprised four levels in the GAAP hierarchy with a single set of codified GAAP. The objective was to create a new, clearer indexing system that is much easier to access and use to research solutions to real-world financial reporting problems. Although the Codification does not itself change U.S. GAAP, it has comprehensively reorganized the myriad of GAAP rules (FASB statements, AICPA statements of position, EITF consensuses, guidance from Audit and Accounting Guides, FASB staff positions, etc.) into a single, easy-to-use compendium conveniently organized by topic or subject.

Wiley GAAP 2012 contains, as did preceding editions, complete coverage of all levels of GAAP, now indexed to the new ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. As it has since its inception in 1985, Wiley GAAP provides interpretive guidance and a wealth of real-world, content-rich examples and illustrations to provide the type of insight into the application of complex financial reporting rules that traditional handbooks and their "plain vanilla" illustrations simply cannot offer.

Wiley GAAP 2012 is your one necessary authoritative guide to GAAP under the new codification system. This invaluable resource makes learning the new ASC system a breeze, with at-your-fingertips information that does the work for you. Practicable and reliable, Wiley GAAP 2012 is the essential tool to navigate these yet uncharted waters.