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 Principles
   Accounting Changes
   Accounting Policies
   Business Combinations
   Cash Flow Statement
   Changing Prices
   Consolidated Financial Statements
   Contingencies, Risks, and Uncertainties
   Convertible Debt and Debt with Warrants
   Current Assets and Current Liabilities
   Deferred Compensation Contracts
   Depreciable Assets and Depreciation
   Development Stage Enterprises
   Earnings Per Share
   Equity Method
   Extinguishment of Debt
   Financial Instruments
   Foreign Operations and Exchange
   Futures Contracts
   Government Contracts
   Impairment of Loans and Long-Lived Assets
   Income Taxes
   Installment Sales Method of Accounting
   Intangible Assets
   Interest Costs Capitalized
   Interest on Receivables and Payables
   Interim Financial Reporting
   Inventory Pricing and Methods
   Investment Tax Credit
   Investments in Debt and Equity Securities
   Long-Term Construction Contracts
   Long-Term Obligations
   Nonmonetary Transactions
   Pension Plan Financial Statement
   Pension Plans Employers
   Pension Plans: Settlements and Curtailments
   Postemployment and Postretirement
   Benefits Other Than Pensions
   Product Financing Arrangements
   Property Taxes
   Related-Party Disclosures
   Research and Development Costs
   Results of Operations
   Revenue Recognition
   Segment Reporting
   Stockholders’ Equity
   Stock Issued to Employers
   Transfer of Receivables with Recourse
   Trouble-Debt Restructuring
Specialized Industry Accounting Principles
   Banking and Thrift Institutions
   Entertainment Industry
      Cable Television
      Motion Picture Films
      Records and Music
   Franchise Fee Revenue
   Insurance Industry
   Insurance Enterprises
   Title Plant
   Mortgage Banking Industry
   Not-For-Profit Organizations
   Oil and Gas Producing Companies
   Real Estate Transactions
   Real Estate Costs and Initial Rental Operations
   Real Estate: Recognition of Sales-Regulated Industries


Books G-Z   |   Glossary