Includes:  Miller GAAP Guide Labrary which comprises both GAAP Guide Level A and GAAP Guide Levels B, C, and D.

Together, these volumes analyze authoritative GAAP literature contained in Levels A through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including

-FASB Statements and Interpretations
-APB Opinions and Accounting Research Bulletins
-FASB Technical Bulletins
-AICPA Statements of Position
-AICPA Industry Audit and Accounting Guides
-Consensus positions of the EITF
-AICPA AcSEC Practice Bulletins
-FASB and SEC staff announcements
-FASB Implementation Guides
-FASB Staff Positions, and more.
 

In clear 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.

The GAAP Guide Level A and the GAAP Guide Levels B, C, and D both meet accounting industry standards overseen by the peer review system, and each contains a document covering the peer review of the book.
 

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.

Dr. Carcello has taught continuing professional education courses for two of the Big 4 accounting firms, the AICPA, the Institute of Internal Auditors, the Institute of Management Accountants, and the Tennessee and Florida Societies of CPAs. He was a member of the Independence Standards Board’s Task Force on Accepting Employment with an Audit Client. Dr. Carcello currently serves on the Institute of Internal Auditors’ Board of Research Advisors.

Judith Weiss, CPA, has an M.S. in Accounting from Long Island University, Greenvale, New York, and an M.S. in Education from Queens College, Flushing, New York.

After several years in public accounting and private industry, she worked as a technical manager in the AICPA’s Accounting Standards Division, where she helped industry committees to develop Audit and Accounting Guides and Statements of Position. As a senior manager in the national offices of Deloitte & Touche LLP and Grant Thornton LLP, she was involved in projects related to standard-setting by the FASB and the AICPA.

Ms. Weiss has followed the work of the EITF since its inception and has attended its meetings regularly since 1991. She has contributed to several books on accounting and auditing and has co-authored articles on accounting standards for several publications, including the Journal of Accountancy, The CPA Journal, The Journal of Real Estate Accounting and Taxation, and the Journal of Corporate Accounting and Finance<

Topics and Contents

Generally Accepted Accounting Principles:
Accounting Changes
Accounting Policies and Standards
Advertising
Balance Sheet Classification and Related Display Issues
Bankruptcy and Reorganization
Business Combinations
Capitalization and Expense Recognition Concepts
Cash Flow Statement
Changing Prices
Computer Software
Consolidated Financial Statements
Contingencies, Risks, and Uncertainties
Convertible Debt and Debt With Warrants
Deferred Compensation Contracts
Depreciable Assets and Depreciation
Development Stage Enterprises
Earnings Per Share
Equity Method
Extinguishment of Debt
Financial Instruments
Foreign Operations and Exchange
Government Contracts
Impairment of Long-Lived Assets
Income Taxes
Installment Sales
Intangible Assets
Interest Costs Capitalized
Interest on Receivables and Payables
Interim Financial Reporting
Inventory
Investments in Debt and Equity Securities
Leases
Long-Term Construction Contracts
Long-Term Obligations
Nonmonetary Transactions
Pension Plans—Employers
Pension Plans—Settlements and Curtailments
Personal Financial Statements
Postemployment and Postretirement Benefits Other Than Pensions
Product Financing Arrangements
Property Taxes
Real Estate Transactions
Related Party Disclosures
Research and Development
Results of Operations
Revenue Recognition
Segment Reporting
Stock-Based Payments
Stockholders’ Equity
Transfer and Servicing of Financial Assets
Troubled Debt Restructuring

Specialized Industry Accounting Principles:
Banking and Thrift Institutions
Entertainment
Insurance
Mortgage Banking
Not-For-Profit Organizations
Oil and Gas
Pension Plans
Regulated Industries