wiley gaap 2007 [英文图书 选读]

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1、WileyGAAP2007[英文图书选读]Wiley?GAAP?2007[英文图书选读]Barry?J.?Epstein,?Ralph?Nach,?Steven?M.?Bragg内容提要　《Wiley?GAAP?2007》This?book?and?CD-ROM?provide?Wiley?GAAP?2007?and?deliver?the?most?recent?developments?and?analysis?of?all?generally?accepted?accounting?principles?(GAAP),?restating?

2、the?original,?highly?technical?pronouncements?in?easy-to-understand?terms?and?providing?battle-tested?implementation?guidance.?Unlike?other?guides,?Wiley?GAAP?2007?offers?complete?coverage?of?Levels?A,?B,?and?C?GAAP?in?a?single?volume,?including?EITF?issues?that?have?not?yet?

3、been?reduced?to?consensus,?as?well?as?EITF?Appendix?D?discussion?matters.?Wiley?GAAP?2007?contains?a?host?of?completely?updated?features.?（附目录）[以下内容由圣明摘自《Wiley?GAAP?2007》,如需阅读全文,请购买正版图书]1??RESEARCHING?GAAP?MATTERSDEVELOPMENT?OF?GAAPWhat?Is?GAAP??????The?phrase?generally?accep

4、ted?accounting?principles?is?a?technical?accounting?term?that?encompasses?the?conventions,?rules,?and?procedures?necessary?to?define?accepted?accounting?practice?at?a?particular?time.??It?includes?not?only?broad?guidelines?of?general?application,?but?also?detailed?practices?a

5、nd?procedures.??Those?conventions,?rules,?and?procedures?provide?a?standard?by?which?to?measure?financial?presentations.??Auditing?Standards?Board?(ASB),?AU?Section?411????Generally?accepted?accounting?principles?(GAAP)?are?concerned?with?the?measurement?of?economic?activity,

6、?the?time?when?such?measurements?are?to?be?made?and?recorded,?the?disclosures?surrounding?this?activity,?and?the?preparation?and?presentation?of?summarized?economic?information?in?the?form?of?financial?statements.??GAAP?develops?when?questions?arise?about?how?to?best?accompli

7、sh?those?objectives-measurement,?timing?of?recognition,?disclosure,?or?presentation.??In?response?to?those?questions,?GAAP?is?either?prescribed?in?official?pronouncements?of?authoritative?bodies?empowered?to?create?it,?or?it?originates?over?time?through?the?development?of?cus

8、tomary?practices?that?evolve?when?authoritative?bodies?fail?to?respo