Book Description
The most practical, authoritative guide to implementing GAAP
Until now, accountants have had no guidance for what controls, policies, procedures, forms, reports, or archiving requirements they should use to properly mesh with the latest GAAP. An ideal companion volume to the Wiley GAAP guide, the
GAAP Implementation Guide provides the practical application information essential to ensuring that a company's accounting systems are fully capable of incorporating the most recent GAAP.
GAAP Implementation Guide features handy, illustrative decision trees showing how to determine which GAAP ruling to use in a variety of situations, eliminating hours of time wading through detailed GAAP rulings. Other helpful, timesaving features include:
- A concise version of the more detailed GAAP found in the Wiley GAAP guides
- Specific accounting policies that comply with GAAP, especially in terms of creating controls that mesh with GAAP
- The most common accounting transactions modified to work within GAAP restrictions
- Specific controls that allow the maximum level of control over accounting systems while remaining in compliance with GAAP
- Templates for forms and reports that can be used in a GAAP-compliant accounting system
- Numerous examples of footnotes that can be used to describe GAAP-mandated financial disclosures
- Hundreds of GAAP-compliant journal entries for most accounting transactions
- Identification of the types of reports and other information to be retained as part of a comprehensive accounting system
GAAP Implementation Guide is a valuable tool for CFOs, controllers, accounting managers, and general ledger accountants who need to ensure that their company properly treats all types of accounting transactions in accordance with GAAP.
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This essential guide offers clear advice on how accountants can convert a set of GAAP rules into an operational implementation, including related policies and procedures, controls, forms, and record keeping requirements. Each chapter contains definitions and concepts addressing the most common GAAP issues, and a decision tree for each accounting rule offers several alternatives available to the user.
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2001 Miller GAAP Implementation Manual
Jan R. Williams
Manufacturer: Harcourt Professional Publishing
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ASIN: 0156072297 |
Book Description
The 2000 Miller GAAP Implementation Manual shows you how AICPA and FASB accounting pronouncements, as well as EITF consensus positions, apply to specific business transactions. It is designed with one goal in mind: To give you what you need to find complete, correct answers quickly. We have taken the complex and often lengthy technical implementation guidance contained in the original text of these pronouncements and have restated and analyzed it in clear, understandable terms.
The Self-Study CPE Program offers a low-cost opportunity to put to additional use the knowledge gained from reading this Miller GGAAP Implementation Manual. The Index provides quick, accurate reference to needed information.
The 200 Miller GAAP Implementation Manual meets accounting industry standards overseen by the peer review system.
Customer Reviews:
Accounting literature.......2000-05-28
The implementation manual is informative and easy to read. I find useful and noted that it assists me in easily identifying ETIF's that may apply to my clients. It does lack the FASB's so if you are looking for an all inclusive book, this is not it.
Book Description
This digital document is an article from Journal of Accountancy, published by Thomson Gale on June 1, 2007. The length of the article is 2847 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details
Title: Closing the gaps in GAAP: GASB's implementation guides play an integral role in governmental accounting.(generally accepted accounting principles, Governmental Accounting Standards Board)
Author: Craig D. Shoulders
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Journal of Accountancy (Magazine/Journal)
Date: June 1, 2007
Publisher: Thomson Gale
Volume: 203
Issue: 6
Page: 62(5)
Distributed by Thomson Gale
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The Split Capital Investment Trust Crisis (The Wiley Finance Series)
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ASIN: 0470868589 |
Book Description
Split capital investment trusts (splits) became fashionable in the late 1990s but the splits boom led to some spectacular collapses as the bear market unfolded. Despite warnings from certain analysts, academics and journalists, over 20 splits have gone bust leaving many private investors seeking redress. A major FSA investigation is now underway.
This book, with contributions from specialists intimately involved with the crisis, provides an in-depth and authoritative review of splits, discussing their history, what went wrong, and lessons for the future. A range of views is expressed by the contributors.
The book is divided into five parts:
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The Crisis past financial crises, evolution of the split trust sector, the crisis unfolds
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The Split Capital Trust Market the structures, the risks, valuing the shares
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Response to the Crisis the media, regulatory and political response
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Management Issues corporate governance, some ethical considerations, reputational risk
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Looking Forward product innovation and marketing, some implications for the fund management industry, lessons for the future
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Uniquely outlines CFD theory in a manner relevant to environmental applications. This book addresses the basic topics in CFD modelling in a thematic manner to provided the necessary theoretical background, as well as providing global cases studies showing how CFD models can be used in practice demonstrating how good practice can be achieved , with reference to both established and new applications. First book to apply CFD to the environmental sciences Written at a level suitable for non-mathematicians
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The Gift of Insecurity: A Lawyer's Life (Aba Biography Series)
Lawrence E. Walsh
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ASIN: 1590311337 |
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In this book the author describes how a C student from a middle class background used his self-doubts to great advantage.
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Theoretical Models in Biology: The Origin of Life, the Immune System, and the Brain (Oxford Science Publications)
Glenn Rowe
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ASIN: 0198596871 |
Book Description
This book surveys theoretical models in three broad areas of biology (the origin of life, the immune system, and memory in the brain), introducing mathematical and (mainly) computational models that have been used to construct simulations. Most current books on theoretical biology fall into one of two categories: (a) books that specialize in one area of biology and treat theoretical models in considerable depth; and (b) books that concentrate on purely mathematical models, with computers used only to find numerical solutions to differential equations, for example. Although some mathmatical models are considered in this book, the main emphasis is on stochastic computer modles of biological systems. Such techniques have a much greater potential for producting detailed, realistic models of individual systems, and are likely to be the preferred modelling methods of the future. By considering three different areas in biology, the book shows how several of these modelling techniques have been successfully applied in diverse areas. Put simply, this book is important becuase it shows how the power of modern computers is allowing researchers in theoretical biology to break free of the constraints on modelling that were imposed by the traditional differential equation approach. Anyone who is interested in the theoretical models of complicated living systems should have this in his or her library. G. B. Ermentrout, Bulletin of Mathematical Biology
Customer Reviews:
Excellent!.......2000-09-23
Rowe is one of the best computer science writers today and this book is in keeping with his usually high standards. He draws together the worlds of computer science, biology, and mathematics to present clearly understandable and meaningful models. Any reader with a reasonable background in these fields (decent college freshman courses in programming, calculus, and general biology should suffice, though I'd say that as far as the math goes, some exposure to differential equations would be very helpful) will be able to understand and learn from this material...
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Supersymmetric Quantum Cosmology (Cambridge Monographs on Mathematical Physics)
P. D. D'Eath
Manufacturer: Cambridge University Press
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ASIN: 0521552877 |
Book Description
This first comprehensive and coherent introduction to modern quantum cosmology presents a useful survey of the many profound consequences of supersymmetry (supergravity) in quantum cosmology. Covering a general introduction to quantum cosmology, Hamiltonian supergravity and canonical quantization and quantum amplitudes through to models of supersymmetric mini superspace and quantum wormholes, it also includes exciting further developments, including the possible finiteness of supergravity. With ample introductory material, this topical volume is well suited as a graduate text for students and researchers in theoretical and mathematical physics, and cosmology.
Customer Reviews:
Useful reference.......2000-04-27
It provides a very solid introduction for grad students wishing to catch up to the current literature. A respectable effort which is more than a cut-and-paste of previous research articles.
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High Energy Physics 99 Proceedings of the International Europhysics Conference on High Energy Physics, Tampere, Finland, 15-21 July 1999
Manufacturer: Taylor & Francis
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ASIN: 0750306610 |
Book Description
High Energy Physics 99 contains the 18 invited plenary presentations and 250 contributions to parallel sessions presented at the International Europhysics Conference on High Energy Physics. The book provides a comprehensive survey of the latest developments in high energy physics. Topics discussed include hard high energy, structure functions, soft interactions, heavy flavor, the standard model, hadron spectroscopy, neutrino masses, particle astrophysics, field theory, and detector development.
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How to Marry a Jewish Doctor
Lee Zeidman
Manufacturer: Cork Hill Press
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ASIN: 1594082391 |
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- What They Didn't Tell Us
- "No one wanted to be proved wrong."
- Curious who this book is directed to..
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Now They Tell Us: The American Press and Iraq
Michael Massing
Manufacturer: New York Review Books
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Lapdogs: How the Press Rolled Over for Bush
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WHAT LIBERAL MEDIA? THE TRUTH ABOUT BIAS AND THE NEWS.
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Embedded: The Media At War in Iraq
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Breaking The News: How the Media Undermine American Democracy
ASIN: 1590171292
Release Date: 2004-08-31 |
Book Description
Michael Massing describes the American press coverage of the war in Iraq as "the unseen war," an ironic reference given the number of reporters in Iraq and in Doha, Qatar, the location of the Coalition Media Center with its $250,000 stage set. He argues that a combination of self-censorship, lack of real information given by the military at briefings, boosterism, and a small number of reporters familiar with Iraq and fluent in Arabic deprived the American public of reliable information while the war was going on.
Massing also is highly critical of American press coverage of the Bush administration's case for war prior to the invasion of Iraq:
US journalists were far too reliant on sources sympathetic to the administration. Those with dissenting views--and there were more than a few--were shut out. Reflecting this, the coverage was highly deferential to the White House. This was especially apparent on the issue of Iraq's weapons of mass destruction .... Despite abundant evidence of the administration's brazen misuse of intelligence in this matter, the press repeatedly let officials get away with it.
Once Iraq was occupied and no WMDs were found, the press was quick to report on the flaws of pre-war intelligence. But as Massing's detailed analysis demonstrates, pre-war journalism was also deeply flawed, as too many reporters failed to independently evaluate administration claims about Saddam's weapons programs or the inspection process. The press's postwar "feistiness" stands in sharp contrast to its "submissiveness" and "meekness" before the war--when it might have made a difference.
Customer Reviews:
What They Didn't Tell Us.......2006-10-05
This collection of updated clips running in the New York Times Book Review 2003-2004 offers a detailed log of the American press and their coverage of the days leading up to and during the Iraqi war. Massing sharply points out significant miscues, misinterpretations, and just plain ignorance on behalf of news organizations' editors that have played a key role in promoting and supporting the Bush administration into a war. The silencing of dissenting voices in the administration, the news organizations, and even the democratic opposition only exaggerated the political climate in our nation deferential to the Bush administration. Fresh off the pains of 9/11, Bush had the support and patriotism of the American people and no one was going to challenge that. No reporter was going to run articles critical of the administration. Massing shows how significant a role NY Times reporters Judith Miller and Michael Gordon played in the days leading up to the war. It goes to show how much power the media can flex when the atmosphere is ripe. Read this for yourself and you decide.
"No one wanted to be proved wrong.".......2005-02-06
The title of Michael Massing's slim collection of essays, "Now They Tell Us" refers to the idea that American journalists failed to adequately present the facts about Iraq's alleged possession of the now-legendary Weapons of Mass Destruction. These facts, Massing argues, were available prior to the U.S. invasion of Iraq in 3/03, but the facts were obfuscated, ignored, downplayed or buried.
The first essay, "The Unseen War" sets the stage for understanding exactly how most information about the war is delivered to the press. The essay begins with a description of the Coalition Media Centre in Qatar, and it's here that General Brooks delivers his press announcements. When "Now They Tell Us" was written, Jim Wilkinson ran the Coalition Media Centre. Wilkinson was also a spokesman for Rumsfeld during the 2000 elections, and he is currently Bush's deputy national security advisor for communications reporting to C. Rice. Massing describes how many reporters are reluctant to ask piercing questions (about civilian casualties, for example), as they are well aware that their names can be--as Wilkinson delicately phrased it--"put on a list." In other words, tough questions may result in not being called to ask questions at all. Massing also details some facts about al-Jazeera's coverage of the war and its emphasis on the civilian victims, and explains that even "live feed was being put on five-second delay" in order to allow MSNBC to edit out "disturbing" footage.
The second essay, "Now They Tell Us" focuses on intelligence used before the war to justify the invasion of Iraq. Massing discusses the controversy over the notorious centrifuge tubes, the debates within the intelligence community, and the conflicting reports regarding the flimsy al-Qaeda-Iraq connection. Massing particularly skewers the journalist, Judith Miller and the reliability of her sources. Ms Miller's gallant protestations that it's "not my job to assess the government's information" just doesn't hold much weight. That excuse might work for a gossip columnist, but after all, she is supposed to be an investigative reporter, and one would assume that means checking out one's sources. In the instance of the centrifuge tubes, Miller was contacted directly with doubts and concerns.
In the final essay, "Unfit to Print" Massing details the storm in a teacup occurring in the journalistic community as they examine, explain and justify their lack of accurate reporting prior to 3/03. I particularly enjoyed Massing's timeline illustrating the delay before some major U.S papers picked up the story about the Abu Ghraib scandal. Finally, Massing questions the notion that even embedded reporters are capable of reporting accurately about the war, and he illustrates this with a poignant example of a reporter who thinks she hears "the indecipherable chanting of muezzins, filling the air with a soft cacophony of Koranic verse." What the reporter heard and lyrically interpreted was actually cries "for ambulances and calls on the local population to rise up and fight the Americans."
Massing raises some vital questions regarding journalistic ethics, but at the same time, journalists are under tremendous pressure to keep their jobs, and get a story. As John Walcott from Knight Ridder explains, Bush's "management of information is far greater than that of any administration." According to Walcott, information management takes two forms (1) positive--"rewarding sympathetic reporters with leaks, background interviews and seats on official flights" and (2) negative--"freezing out reporters who didn't play along." Do journalists serve as mouthpieces for government policy or do they possess the ethics to stand apart and present fair, informative stories? Ultimately, with the internet available, everyone should seek out the news from multiple, international sources. Anyone interested in the subject of journalistic ethics should find this volume of essays a dry, but thought provoking, read--displacedhuman
Curious who this book is directed to.. .......2005-01-20
This is an excellent read detailing the failure of the US media to truly report the situation in Iraq. Mr Massing details many stories from independent reporters who have seen first hand the devastation that is happening daily which is never reported in the US.
Although I enjoyed this book, I am curious as to who it is aimed at... those who are truly interested in world news never watch mainstream US media anyway. They know that if you want to know what is happening in the world, any US news media is the last place to go... Those people who do watch the US news media, probably do not care to know any more than what is already reported.
Book Description
A Choice Magazine "Outstanding Academic Book for 1996"
Co-winner of the 1997 Merle Curti Award in American Intellectual History from the Organization of American Historians
"Brilliant and original. . . . The Sacred Fire of Liberty is a challenging book, bristling with ideas and filled with fine shades of emphasis and meaning. Yet there is . . . no jargon or academic obfuscation, and the attentive reader should have no trouble following the argument."--Evan Cornog, New York Times Book Review
"No one who has followed Banning's account of Madison's development . . . will read The Federalist or plot the trajectory of his career in quite the same way again. This is no small achievement."--Edmund S. Morgan, The New Republic
"Well researched and eloquently rendered. . . . An essential addition to the scholarship on the New Republic."--Library Journal
Customer Reviews:
Lance Banning and the hermeneutics of generosity.......2006-05-21
Lance Banning passed away on Jan. 31 of this year. When I learned this I decided to change the focus of my review a little.
First, what do I mean by the hermeneutics of generosity? By hermeneutics I mean a scheme or method of interpretation. An intellectual biographer who uses a hermeneutics of generosity starts off with certain assumptions. Everything people do they do for reasons. From the point of view of the biographical subject they are always good reasons.
If you believe your subject to be a person of exacting moral standards and exceptional intelligence, then you assume that everything they have done can be back up by compelling arguments that have been long considered.
This style of hermeneutics is obvious in two ways in Banning's work. Obviously, in the way he approaches Madison. But the first thing I want to talk about is the way Banning reacts to other scholars. His notes are extraordinary. Banning read everyone who had written on Madison and located his interpretations in relation to that of others. He not only carefully explains the differences between his interpretations and those of others (e.g., Martin Diamond, Gordon Woods, Paul Rahe and Jennifer Nedelsky among others) but he also points out the strengths of their alternatives. This was a man who knew how to listen to his sources and not just to one up them.
But it is really in regard to James Madison that Banning's approach shines through in all its humanity. Banning believes that there is a standard version of Madion's intellectual biography that is largely wrong. That standard version is based on the biographies of Irving Brant and Ralph Ketcham and the intellectual histories of Gordon Woods and Martin Diamond. In the standard version, James Madison (JM) started off as a strong nationalist in the early 1780s. He was part of the movement at that time to modify the Articles or to change them completely. JM's method of constitutional interpretation at that time is usually considered to have been expansive or willing to loosely construe the document so as to justify non-explicit central government powers (e.g., Morris' national bank).
JM's nationalistic period continued all the way through his work at the Constitutional Convention, the writing of The Federalist and his first year in the new Congress. However, when Hamilton's economic programs began to unfold during the second and third terms of Congress, JM began to backpedal on his nationalism and his expansive constructionism. By the mid-1790s, JM is usually seen as a strict constructionist and a states rights theorist who would remain so all his life. Thus the standard version gives us two Madisons, who can only be connected by various versions of the Madison as practical or conniving politician who changed his stripes due to the political winds of the moment.
Banning will have none of this. He believes the standard version misrepresents all aspects of JM's career. Banning believes that if we take JM's writings throughout his life seriously, then he clearly see a very consistent thinker whose whole career is centered around the dynamic problem of how to ground government on the people without being exposed to the inconveniences or "excesses" of democratic rule. I will limit my discussion of Banning's revisionism (his term) to his interpretation of two aspects of JM's career that are essential to his argument.
The first is JM's career in the Continental Congress of the early 1780s. The democratic excesses were showing up in the Confederation period in the behavior of the states.
Banning shows that in the early 1780s that JM was indeed a nationalist but a qualified one. JM read the national scene from the point of view of Virginia and from his understanding of revolutionary politics. Any national measure that wasn't good for Virginia was unlikely to be favored by JM. As for the Conferderation, the problem was the weakness of the federal Union. If the structural flaws of the Articles could be amended, the misbehavior of the states could be controlled. Thus, at this point in his career, Madison was not part of the movement that wanted to jettison the Articles. He merely wanted to amend them to make implicit powers explicit. That point is very important. Banning argues forcefully from JM's writings that even at this point, JM was a strict constructionist. So the standard version is wrong in two ways about the early Madison.
The other central moment in Banning's revision is the aftermath of the Constitutional Convention, especially, the writing of The Federalist. This is usually seen as one of the strongest arguments for the standard view. It is well known that Madison expressed dismay after the Convention about the prospects for the longevity of the new government should it be ratified. He was upset that his suggestion for a national veto of the laws of the individual states had not been written into the finished document. He also was dismayed that the representation in the Senate was equal for each state. He thought this repeated a fundamental flaw in the Articles.
And yet, within two months, JM was well into writing The Federalist where he explicitly agreed with both of these decisions by the Convention. Most readers, including myself, find this to be a little disingenuous on Madison's part. But for Banning, this was indicative of JM having changed his mind. According to Banning, during the course of reflecting on the work of the Convention and of writing The Federalist, JM must have realized that his opponents in the Convention had compelling reasons for doing what they did and he therefore changed his mind. Banning states that anyone who has written out a long argument is familiar with changing their mind during the course of the writing. Fair enough.
But this brings me to the two main issues that I had with Banning's whole thesis.
As proof that JM accepted the counterarguments against his idea of a national government veto, Banning claims that JM never tried to push that idea again after his writing of The Federalist. In this, I think he can be shown to be, at least, partially wrong. When JM first introduced his Bill of Rights proposal to the first Congress, his fifth Amendment stated "No state shall violate the equal rights of conscious, or the freedom of the press, or the trial by jury in criminal cases." It seems to me to be arguable that JM was trying to get through as much of a national veto as he thought possible. The theoretician was trimming his sails to the political winds. This is not a bad thing. Most any reasonable reformer will take what they can get.
But it speaks to one of the central tensions in JM's thought and Banning's revisionism. JM obviously believed that any government, to be legitimate, had to be founded on the people. But he did not trust the people to behave, to not become a "factious" majority willing to strip the rights
of some minority. As far as I can read, JM or Banning's version thereof never gives us a definition of what sets off a "factious" majority from a majority pursuing the true interests of the country. This is where Madison the politician enters. I often feel that JM, like Jefferson, was willing to take advantage of political changes and that they were more than willing to alter or bend their philosophies to do so. When they were out of power, it was easy to be consistent theorists. Once in power, it turned out that there were more things to deal with than dreamed of in their philosophies. Unlike Prof. Banning, I am okay with that. I do not feel that Banning succeeds in explaining away this tendency of JM's. I suggest that when you read this book that you keep a copy of the Library of America's edition of Madison's Writings near to hand. It contains most of the papers that JM wrote which Banning uses. Read each one before you read the corresponding section of Banning and see if you always agree with what Banning makes of that particular writing. I did not.
Have I learned from the reading of this book? Yes, yes, O my yes. This is an extraordinarily learned book written with a generous and respectful scholastic spirit. Banning has changed much of how I read Madison if not as much as he might have wished. But the real pleasures of this book have to do as much with spending time with Lance Banning's intellect and spirit as those of JM.
In fact, perhaps the highest compliment I can pay the author is that I think that James Madison would have found him a kindred spirit.
One final note: the Liberty Fund is publishing a volume this summer edited by David Womersley entitled Liberty and American Experience in the Eighteenth Century. It will contain what is probably Banning's last publication- an article entitle, "Federalism, Constitutionalism, and Republican Liberty: The First Constructions of the Constitution". I plan to be among the first to read it. Do I have my geek on or what?
Madison finally revealed.......2001-03-22
Lance Bannings book is excellent, and long ovedue. History has left us a view of Madison that suggested he was Jefferson's lieutenant, an apostate to his nationilistic views in the 1790's, one view even diminished him to a 'trimmer' of ideas. The average person knows little of the Father of the Constituion, and as Jack Rakove stated at Princeton this February passed, we are learning what Madison always knew. Most views of Madison are not the result of individual study and research, many opinions of Madison arise from previous treatments. Banning began with the exchanges of Madison and found the consistency Madison always claimed. The actual history of Madison reveals an enormously capacious, hard working force behind the Constituion, Bill of Rights,The Federalist Papers, 41 years of public service, and the workings and definition of goverment. Viewed by friend and political foes as, brilliant and ' one adept at committee work and reasoned argument, one who could be depended on to speak and write with precision and force what others could express but vauely and in part.' Banning has surpassed those before him in Madisonian scholarship, by ardously discovering The Real Madison. The attention to detail is excellent, and the scholarship is not self defending just revealing. As Madison's true nature unfolds the consistency is revealed, from lieutenant to an independent thinker, and finally to the proper position of one the key thinkers behind American government. Being one dependent on scholars for my view of history, and granting then occaisonally the keepers of arcanum a merit they do not deserve, it is refreshing to have Lance Bannings contribution not only to Madisonian scholarship, but also to American History. The ongoing efforts by Dave Mattern and the Papers of James Madison have brought enormous information to light in the last few years, and it appears the work of Banning may be the beginning of Madison taking his deserved place in our history and common parlance, a parlance altered by the independent and ardous study this book represents.
Repetative, yet excellent reinterpretation.......1998-08-24
Banning's book is a repetative, prolonged and far too lengthy an essay. He imaginatively and masterfully reinteprets Madison's ideas and actions as a member of several deliberative bodies that preceeded and followed the writing and ratification of the Constitution, finding him to be consistent throughout in his views on a central government and the powers of the states. The reading can be somewhat tedious for its redundancies, but worth the effort. Bannings scholarship is impecable, yet the book ought to be only an article in a scholarly journal.
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The Sacred Fire of Liberty: James Madison and the Founding of the Federal Republic. (book reviews): An article from: Independent Review
Herman Belz
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Title: The Sacred Fire of Liberty: James Madison and the Founding of the Federal Republic. (book reviews)
Author: Herman Belz
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Independent Review (Refereed)
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Title: The Sacred Fire of Liberty: James Madison and the Founding of the Federal Republic.
Author: Christopher Flannery
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American Scholar (Refereed)
Date: March 22, 1997
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Volume: v66
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Page: p310(5)
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Practical Numerical Analysis using Microsoft Excel
A. Nandy
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This text presents numerical analysis in an easy and lucid manner requiring no prior knowledge of computer programming or intricacies of mathematics using MS-EXCEL 2000 through built in functions of MS-Excel depicting with ease various analysis. The analysis used can also be done using earlier versions of MS-Excel. The majority of numerical analysis needs fall into the curve fitting, interpolation, solutions of equations, integration methods. For these Excel's features provide a very easy and inexpensive way to get the job done.
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Kids Want To Know: Saving Our Animal Friends
National Geographic Society
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Saving our animal friends (Zoobooks)
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