GAAP 1997: Interpretation and Application (GAAP: Interpretation and Application) - Tapa blanda

Reseña del editor

GAAP 97 is a study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. Additionally, it contains AICPA Accounting Standards Executive Committee (ASEC) statements of position. All pronouncements are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, sources of GAAP, a definition of terms, concepts, rules and examples, and, for some chapters, specific appendices.