Miller GAAP Guide 2000
Restatement and Analysis of FASB Standards
Jan R. Williams, CPA, Ph.D., Harcourt Professional Publishing
Annually updated easy-to-follow analysis and explanation of FASB Statements, Interpretations, ARBs, and APBs in one compact book - a complete dissection of GAAP.
Table of Contents (1999 Edition)
Generally Accepted Accounting PrinciplesAccounting ChangesAccounting PoliciesBusiness CombinationsCash Flow StatementChanging PricesConsolidated Financial StatementsContingencies, Risks, and UncertaintiesConvertible Debt and Debt with WarrantsCurrent Assets and Current LiabilitiesDeferred Compensation ContractsDepreciable Assets and DepreciationDevelopment Stage EnterprisesEarnings Per ShareEquity MethodExtinguishment of DebtFinancial InstrumentsForeign Operations and ExchangeFutures ContractsGovernment ContractsImpairment of Loans and Long-Lived AssetsIncome TaxesInstallment Sales Method of AccountingIntangible AssetsInterest Costs CapitalizedInterest on Receivables and PayablesInterim Financial ReportingInventory Pricing and MethodsInvestment Tax CreditInvestments in Debt and Equity SecuritiesLeasesLong-Term Construction ContractsLong-Term ObligationsNonmonetary TransactionsPension Plan Financial StatementPension Plans EmployersPension Plans: Settlements and CurtailmentsPostemployment and PostretirementBenefits Other Than PensionsProduct Financing ArrangementsProperty TaxesQuasireorganizationsRelated-Party DisclosuresResearch and Development CostsResults of OperationsRevenue RecognitionSegment ReportingStockholders’ EquityStock Issued to EmployersTransfer of Receivables with RecourseTrouble-Debt RestructuringSpecialized Industry Accounting PrinciplesBanking and Thrift InstitutionsEntertainment IndustryBroadcastersCable TelevisionMotion Picture FilmsRecords and MusicFranchise Fee RevenueInsurance IndustryInsurance EnterprisesTitle PlantMortgage Banking IndustryNot-For-Profit OrganizationsOil and Gas Producing CompaniesReal Estate TransactionsReal Estate Costs and Initial Rental OperationsReal Estate: Recognition of Sales-Regulated Industries