Gaap 2000: Interpretation and Application of Generally Accepted Accounting Principles

The bestselling series in accounting takes you into the next millennium . . . Wiley GAAP 2000 is a thorough study and analysis of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) and its predecessor agencies. This respected guide contains the AICPA Accounting Standards Executive Committee (ASEC) Statements of Position, and all pronouncements are explained with practical, 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. The book also includes the EITF consensus summaries and AICPA Statements of Position. Patrick R. Delaney (Dekalb, IL) is a member of the Wiley CPA Exam Review, Dekalb IL. Barry J. Epstein is a bestselling author with BDO Seidman, LLP. James R. Adler is with the American Tax and Business Services and Michael F. Foran is a professor at Wichita State University.