FASB準(zhǔn)則的再闡釋與分析

內(nèi)容概要

全書(shū)分為“公認(rèn)會(huì)計(jì)準(zhǔn)則”和“特殊行業(yè)會(huì)計(jì)準(zhǔn)則”兩個(gè)部分，內(nèi)容全面，是美國(guó)最成功的指南之一。本書(shū)的優(yōu)勢(shì)在于：
    • 詳細(xì)的案例
    • 配套的圖表
    • 有關(guān)財(cái)務(wù)報(bào)表披露原則的具體深入的材料
    • 緊湊的結(jié)構(gòu)體系
    • 對(duì)讀者有現(xiàn)實(shí)指導(dǎo)性的“作者評(píng)論”
    這些使得本書(shū)脫穎而出，成為會(huì)計(jì)專業(yè)人士的必備指南。

作者簡(jiǎn)介

　　簡(jiǎn)·R·威廉斯（Jan R. Williams）安永會(huì)計(jì)師事務(wù)所的會(huì)計(jì)培訓(xùn)師及田納西大學(xué)諾克斯維爾分校工商管理學(xué)院的院長(zhǎng)。威廉斯博士是美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)會(huì)員，并于1994年同時(shí)獲得田納西州注冊(cè)會(huì)計(jì)師協(xié)會(huì)和美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)授予的“杰出會(huì)計(jì)教育者”稱號(hào)。他是1999—200

書(shū)籍目錄

Our Peer Review PlicyPeer Review StatementPrefaceAbout the AuthorAbout the GAAP HierarchyGenerally Accepted Accounting PriciplesAccounting ChangesAccounting Policies and StandardsBalance Sheet ClassificationBusiness CombinationsCash Flow StatementChanging Prices Computer SoftwareConsolidated Financial StatementsContingencies，Risks，and UncertaintiesConvertible Debt and Debt with WarrantsDeferred Compensation ContractsDepreciable Assets and DepreciationDevelopment Stage EngterprisesEarnings per Share Equity MethodExtinguishment of DebtFinancial InstrumentsForeign Operations and ExchangeGovernment ContractsImpairment of Long-Lived AssetsIncome TaxesInstallment SalesIntangl\ible AssetsInterest Costs CapitializedInterest on Receivables and PayablesInterim Financial ReportingInventoryInvestments in Debt and Equity SecuritiesLeasesLong-Term Construction ContractsLong-Term Obligagions……

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