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Miller GAAP Financial Statement Disclosures Manual, 2005-2006
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Binding: Paperback
Dewey Decimal Number: 346
EAN: 9780808089728
ISBN: 0808089722
Label: CCH
Manufacturer: CCH
Number Of Pages: 1060
Publication Date: August 01, 2005
Publisher: CCH
Studio: CCH
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Editorial Review: Miller GAAP Financial Statements Disclosures Manual provides a complete, quick and valuable reference source for financial statement disclosures. The Manual contains more than 900 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, review or compilation engagement. It facilitates compliance with authoritative pronouncements by integrating, in each chapter, the specific disclosure requirements with the sample footnotes. The Manual provides sample disclosures that are technically sound, understandable, and comprehensive and that cover a variety of scenarios, from the most common to the most unusual. It is designed for ease of use. You can locate information based either on the disclosure topic or on the disclosure's location in the financial statement. In addition, each chapter is structured as a standalone chapter, providing you all of the information you need for a specific topic. Each chapter consists of an executive summary; a listing of relevant authoritative literature; a listing of disclosure requirements mandated by GAAP; and specific examples of disclosures. The Manual also includes a financial statement disclosures checklist that provides a centralized resource of the required and recommended GAAP disclosures currently in use. It is designed to assist the user in determining whether the required financial statement disclosures have been made. A free, companion CD-ROM, included with the book, contains all of the sample disclosures in this edition in Rich Text Format, as well as the expansive financial statement disclosures checklist. All of these documents can be used as templates and modified to fit your needs. Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference. The Miller GAAP Financial Statement Disclosures Manual meets accounting industry standards overseen by the peer review system and contains a document covering the peer review of this book.
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