Wiley Gaap 2007: Interpretation and Application of Generally Accepted Accounting Principles (Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles) - Tapa blanda

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"Wiley GAAP 2007" delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance.

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The most practical, authoritative guide to GAAP

Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect. Wiley GAAP 2007 delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP 2007 offers complete coverage of Levels A, B, and C 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 2007 contains a host of completely updated features, such as:

• A streamlined format that helps readers find what they need to know quickly
• Comprehensive coverage of FAS 154, which fundamentally alters the reporting of accounting changes
• Full coverage of the forthcoming (mid 2006) requirements on accounting for the effects of uncertain tax positions
• New standard on hybrid financial instruments (FAS 155)
• New standard on accounting for financial instrumentservicing rights (FAS 156)
• Complete coverage of the proposed standard on financial reporting of defined benefit pension and other postretirement benefit plan assets and liabilities
• Full coverage of all FASB staff positions issued

Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user-friendly, Wiley GAAP 2007 is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including:

• FASB Interpretations
• FASB Technical Bulletins
• FASB Statements of Financial Accounting Concepts
• FASB Statements of Financial Accounting Standards (SFASs)
• Consensus Opinions of the Emerging Issues Task Force of the FASB
• AICPA Statements of Position
• Accounting Research Bulletins
• Accounting Principles Board Opinions
• AICPA Audit and Accounting Guides

As clients demand accounting procedures they can trust, accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP 2007 provides the indispensable tools for the accounting professional.