1999 Miller Gaap Implementation Manual

This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.

Until 1992, EITF consensuses had the same level of authority in the GAAP hierarchy as industry practice. The issuance of Statement on Auditing Standards No. 69 elevated the authority of EITF consensuses to a level above industry practice and made their application Mandatory for new transactions. Our 1999 Miller GAAP from the Emerging Issues Task Force is packed with analysis and explanation of all current issues on which the EITF reached a consensus since its inception in 1984 (though the July 1998 meeting). Financial professionals will get over 1,000 pages covering mandatory accounting transactions not addressed anywhere else. Readers can even earn up to 24 credit hours of low-cost CPE.

This guide features analysis and explanation of FASB statements, interpretations, ARBs and APBs. It includes examples and illustrations, as well as a disclosure index, observation paragraphs, and cross-referencing to original pronouncements.

Everyone knows you can't finish a puzzle without the final piece. That's why we're publishing the 1999 Miller GAAP Implementation Manual. The Miller Reference Series now picks up where other accounting references libraries fall dangerously short. For the first time, there's complete coverage of the entire GAAP hierarchy. Jan R. Williams, author of our best-selling Miller GAAP Guide, and Joseph V. Carcello deliver those other Mandatory pronouncements in the same clear, concise, easy-to-follow Miller format, including FASB Technical Bulletins, AICPA AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. This incredible new work even includes low-cost CPE.

This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.

Showing how AICPA and FASB accounting pronouncements, as well as EITF consensus positions apply to specific business transactions, this guide restates and analyses complex and technical implementation.