Includes: Miller GAAP Guide A Combo which is comprised of Guide Level A book and CD.
The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible 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 meets accounting industry standards overseen by the peer review system and contains a document covering the peer review of this book.
GAAP Guide Level a Combo
Topics and Contents
Part I: Generally Accepted Accounting Principles
Accounting Changes
Accounting Policies and Standards
Balance Sheet Classification and Related Display Issues
Business Combinations
Cash Flow Statement
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
Fair Value
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
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 Compensation
Stockholders' Equity
Transfer and Servicing of Financial Assets
Troubled Debt Restructuring
Part II: Specialized Industry Accounting Principles
Banking and Thrift Institutions
Entertainment
Insurance
Mortgage Banking
Not-For-Profit Organizations
Oil and Gas
Pension Plans
Regulated Industries
About the Authors
Complete GAAP Library
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.