Wiley GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles

Book Description

The most practical, authoritative guide to GAAP

Amidst a national parade of corporate scandals, accounting professionals require a timely, rock-solid resource in order to instill clients and investors with the confidence they have come to expect. Wiley GAAP 2003 delivers the most recent developments and analysis of all generally accepted accounting principles (GAAP), restating the original, highly-technical pronouncements in easy-to-understand terms and providing battle-tested implementation guidance. Unlike other guides, Wiley GAAP offers complete coverage of Levels A, B, and C GAAP in a single volume, including EITF issues that have not yet been reduced to consensus as well as EITF Appendix D discussion matters. Wiley GAAP 2003 contains a host of completely updated features, such as:

A streamlined format that helps readers find what they need to know quickly
In-depth coverage and copious examples of the latest SFASs: asset retirement obligations (SFAS 143), asset impairment (SFAS 144), accounting for goodwill and other intangibles (SFAS 142), and transfers of financial assets (SFAS 140)
Detailed coverage of important, current FASB and AcSEC projects, such as liabilities versus equity and property, plant, and equipment
Expanded discussions of hot topics, such as special purpose entities, pro forma earnings, and revenue recognition issues
Real-world examples and comprehensive analysis of complex areas like hedging, consolidated reporting, derivatives, income taxes, leases, and segment reporting
A chapter on special revenue recognition areas
An authoritative financial statement disclosure checklist
An appendix on International vs. U.S. Accounting Standards

Featuring numerous real-world examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2003 is designed with the needs of the reader in mind. Covering the entire GAAP hierarchy, Wiley GAAP addresses all effective pronouncements, including:

FASB Interpretations
FASB Technical Bulletins
FASB Statements of Financial Accounting Concepts
FASB Statements of Financial Accounting Standards (SFASs)
Consensus Opinions of the Emerging Issues Task Force of the FASB
AICPA Statements of Position
Accounting Research Bulletins
Accounting Principles Board Opinions
AICPA Audit and Accounting Guides

As clients demand accounting procedures they can trust, so accountants require up-to-date reference materials they know they can depend on. More than any other resource, Wiley GAAP 2003 provides the indispensable tools for the accounting professional.

Customer Reviews:

The Only Book You Need.......2003-02-09

If you work in accounting, this is the only reference book you need.

Wiley Not-for-Profit GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles

Average customer rating:

Wiley Not-for-Profit GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles
Richard F. Larkin , and Marie Ditommaso
Manufacturer: John Wiley & Sons
ProductGroup: Book
Binding: Paperback

General | Business & Investing | Subjects | Books

Nonprofit Organizations & Charities | Industries & Professions | Business & Investing | Subjects | Books

General | Reference | Business & Investing | Subjects | Books

General | Reference | Subjects | Books

Book Description

The most practical, authoritative guide to not-for-profit GAAP

Wiley Not-for-Profit GAAP 2003 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations.

It is written with the needs of the financial statement preparer, user, and attestor in mind. It provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2003 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2003 excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features:

Easy-to-use information that enables the reader to find needed information quickly
Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations
Specific coverage of accounting issues for different types of not-for-profit organizations
A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure all disclosures required by GAAP have been considered
Many examples and illustrations that make putting accounting theory into practice an easy task

This 2003 Edition also includes new information covering:

FASB Statement No. 143, which provides guidance for accounting for asset retirement obligations
FASB Statement No. 144, which amends the accounting for the impairment or disposal of long-lived assets
FASB Statement No. 145, which provides technical corrections to several FASB Statements
FASB Statement No. 146, which provides guidance for accounting for costs associated with exit or disposal activities
Latest information on the FASB's project for accounting for combinations of not-for-profit organizations

Wiley Not-for-Profit GAAP 2003 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.

Book Description

The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2003 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all of the important developments in governmental GAAP during the past year. A look ahead to the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers:

GASB Statement No. 39 "Determining Whether Certain Organizations Are Component Units"
GASB current and future Exposure Drafts covering such areas as deposit and investment risk exposure, asset impairment, budgetary comparison schedules, and other post-employment retirement benefits
2001 Governmental Accounting, Auditing, and Financial Reporting (GAAFR), published by the Government Finance Officers Association

Here are some other highlights of Wiley GAAP for Governments 2003:

A streamlined format helps readers find what they need to know quickly
A comprehensive financial statement disclosure checklist assists preparers and attestors in confirming that their disclosures are complete
New accounting standards, including GASB 34, are fully integrated into the text and examples are provided in the related chapters

Wiley GAAP for Governments 2003 strives to be a thorough, reliable reference that you’ll use constantly. It’s designed to be kept on your desk rather than on your bookshelf.

And don’t forget to add Wiley GAAP for Governments Field Guide 2003 to your library!

Download Description

A practical application guide to ensure governmental GAAP compliance

In applying Governmental GAAP (Generally Accepted Accounting Principles), state and local government officials face a potential maze of complexity. Wiley GAAP for Government 2004 addresses the latest material from the Government Accounting Standards Board and AICPA in straightforward language for practical application. Coverage includes much-needed analysis and clarification of statements, interpretations, and technical bulletins, as well as special consideration of school districts, public authorities, and individual pension plans. Written for use by practitioners, this book represents an up-to-date companion for implementing these new accounting pronouncements.

Warren Ruppel is the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the country.

Book Description

The first edition of this dictionary, Elsevier's Dictionary of Horticulture, edited by J. Nydam and A. de Jong was published in 1970. Since that time horticulture has expanded and developed spectacularly and the aim of this second edition is to meet a worldwide need to develop close contacts and to keep up with the developments in the horticultural world. Numerous terms have been introduced, covering a far broader field than the previous dictionary.

Again English was chosen as the basic language and Portuguese has been added with Latin for the scientific names of organisms. Apart from the traditional subjects like vegetables, fruits, arboriculture, floriculture, mushrooms, crop science, plant breeding, botany and soil science, it now also includes tropical and subtropical horticulture, herbs and spices, landscaping, arable farming and grasses. More attention has been paid to market planning, economics, education, and extension and labour management. A number of terms relating to apiculture, meteorology and informatics have been introduced. Technology has been given more prominence, but so many new terms have been coined in this field that a selection had to be made. Regarding plant diseases, only general terms are mentioned; specific pests and diseases are not listed in view of the existence of specialized dictionaries. The same goes for weeds. A list of international organizations is included, with translations in English and French.

Book Description

Project: WorkStation is a supplementary CD-ROM resource, packed full of earth and space science multimedia bringing vitality to a traditional textbook.

A collection of 78, rich media interactives, movies and animations cover geology, oceanography, meteorology, astronomy, and satellite remote sensing.

Presents students and teachers with science investigations and a number of open-ended projects which are ideally suited to reinforce current science textbooks and student studies.

Book Description

Particle Accelerators and Their Uses is a comprehensive treatment of the construction and applications of the major accelerator types. Part I presents the design and parameters of such accelerator types as high-voltage and radio frequency linear designs, synchrocyclotrons and microtrons. Part II explores the wide range of accelerator applications in physics, medicine, industry and engineering.

Average customer rating:

Sophisticated. Smart. Sexy.

One of my fastest reads. A funny, poignant page-turner.

Neither witty nor interesting

Unexpectedly witty and very poignant

Not a great read.

The Misadventures of Maria O'Mara
Deborah Skelly
ProductGroup: Book
Binding: Paperback
ASIN: B000IOEXN8

Book Description

A sharp and uproariously funny look at the modern woman, as seen through the words of a talent agent, pushing forty.

Maria O'Mara on Style: "I am definitely having a bad face day, which is so much worse than a bad hair day because it is impossible to just put your face in a ponytail and forget about it."

Maria O'Mara on Men: "If the girl that came before Cinderella had just tried a little harder to get that shoe on she'd have been Mrs. Prince Charming."

Maria O'Mara on her Fellow Talent Agents: "Mean boys in Armani suits."

Maria O'Mara has it all and she desperately wants the rest. On the verge of turning forty, Maria has just a few short months to save her job, find a man, and start a family, and she may be going mad. Sophisticated, sleek, and painfully funny, Deborah Skelly's all-too-true debut novel is the notorious roman a clef that's already made an appearance on the New York Post's Page Six and has the entertainment community buzzing with anticipation.

Customer Reviews:

Sophisticated. Smart. Sexy........2007-06-04

At turns hilarious and heart breaking. This book is a brutally honest social satire that had me laughing a lot. I loved the heroine, Maria and found myself drawn to her plight. She's pushing 40 and still single and hears the clanging of her biological clock. For a time she is willing to believe that Harris, a man she doesn't really like all that much, is the one for her. I loved the writing. Quick paced book in diary format but it didn't feel stilted like so many diaries do.
I couldn't put it down until I finished.
Great debut.

One of my fastest reads. A funny, poignant page-turner........2007-01-19

Alternating between funny, sad, witty, light and dark (and sometimes all at once), the one constant that keeps the story moving and compelling is the author's total sincerity. The character of Maria is very accessible because of this, and it is hard not to laugh or cry with her.
The author's evident wit and intelligence make the pages turn very quickly, and as the end of the story approaches you can't help but wonder how Maria will fare.
While many may get this to read tales from "inside the industry" (and there are some great moments), the story's best asset is its universality. We all have goals, dreams and ambitions. Watching Maria come to grips with hers helps us do the same.

Neither witty nor interesting.......2006-09-16

I picked up this book because it seemed like it would be a funy, modern tale of being older and single in the city. So many of the other reviews spoke of it being really insightful, funny and sad. I found quite the opposite. The main character, Maria is hardly likeable. She bemoans her superficiality and does nothing to change it, pursues a relationship for most of the book that even SHE doesn't seem to be that into, and even her nervous breakdown and soul-searching find her looking for the easy way out (she wants a therapist/priest/anyone to do all the work for her). This book has a few funny one liners (about three), but other than that, it's surprisingly lacking in wit. In addition, the narration is a bit spastic, jumping from one place to the other without transitions. I kept reading, hoping for the book to get better, but its ending was just as flat as the rest. I definitely suggest checking it out from the library before buying.

Unexpectedly witty and very poignant.......2006-05-19

Despite the somewhat simple-minded and misleading hype on the paperback cover, I found this novel unexpectedly witty and very poignant. It is both a sly satire on the left- & right-brained coasts of the entertainment industry, and a touching look at a woman gradually unraveling in the face of having her romantic (and maternal) hopes pulled apart nerve by nerve. It is also well-written and very funny -- which makes its sadness all the more affecting, when it comes.

Not a great read........2006-02-20

I had read the reviews of this book and thought that it sounded like an edgier Bridget Jones. However, I was mistaken. The characters in this book never seem to be quite fully developed. The reader is left guessing and assuming what the characters are feeling. The plot is predictable, but worse than that it's boring. The so called humor is lacking, I only found a couple instances where I found the book funny, and one of them is already on the review page. I would suggest if you want to read a novel about a woman's journey through life with a bit of humor then check out Good in Bed by Jennifer Weiner. The stories are a bit similar but Good in Bed is actually good.

Book Description

This is the remarkable story of how Col. Rex Applegate, William Fairbairn, Eric Sykes and Wild Bill Donovan trained and employed OSS and MID commandos during WWII. Includes the facts behind the development of point shooting, knife fighting, hand-to-hand combat and a staggering number of other fighting skills as taught by the top instructors of the era. Contains rare archival photos and the Colonel's graphic original lesson plans.

Customer Reviews:

a must have.......2007-09-14

this book is a a must have for anyone wanting to survive a violent encounter.anything by rex applegate or william fairbairn is the BEST of its kind ever put on paper.these two great great men and true combat masters
easily deserve the respect and adulation given to the eastern martial arts masters by so many people....buy this book!!!

Excellent souce of WWII vintage information.......2005-10-24

An excellent book overall and a welcome addition to any library featuring special operations and espionage during World War II and/or the works of Col. Applegate. I found the vintage photographs of training in Maryland to be especially interesting. Overall, I would reccommend this book to anyone with interest in these areas.

Great Historic Information on Close Combat.......2002-05-14

This book provides a great history of the development of close combat by Applegate and his contemporaries. It is a wonderful combination of original "lesson plans" with well-documented historical details and photographs about the people and events that lead to the ideas contained in those lesson plans. There is also some good follow-up on what happened to these concepts after WWII.

This is a great historic document, however I think that the author could have done several relatively small things that would have added a great deal to making the book more "user friendly". First, a glossary would have been nice. There are many acronyms; I would have liked a central place to look them up and also read a few basic details about the related organizations (and people) that were not provided in the main text. Second, a time-line would have been awesome because it could have summarized the information in the book and could also have offered additional (brief) details on Applegate's life and/or the lives of his contemporaries. Finally, some minor editing could have removed some redundant material and left room for my previous suggestions.

Hand-to-hand combat in the postmodern world.......2002-03-11

Chuck Melson's book on the late Col. Rex Applegate should be read and absorbed by those in our military who are enamoured with the Asian martial arts and are trying to hoist them on our soldiers. Unfortuanately, these imports are based on fine motor skills, which are lost under the stress of combat, and will get our people killed. Instead, as the book demonstrates, we have a successful system developed by Col. Applegate whic is simple, effective and easy to learn. Applegate developed this system for our OSS and Melson's book not only documents the developmental process, but lays out Applegate's training syllabus as well. Instead of spending millions to develop "new" hand-to-hand combat sysytems, our military could save money, and provide valuable training by simply purchasing this book.

Bait and Switch.......2001-11-22

This is not a book for the novice to learn basic self defense techniques. There are only two pictures on self defense. The rest is written. You have to already know the techniques to know what he is talking about, in which case you don't need this book. It is mostly a book about Applegate's days in the O.S.S. and how they trained. What I really don't like is the way it was falsly advertised as a book to learn the few basic techniques needed for self defense, when this is not the case at all. It is way over priced for the content.

Book Description

With Countering Colonization, Carol Devens offers a well-documented, revisionary history of Native American women. From the time of early Jesuit missionaries to the late nineteenth century, Devens brings Ojibwa, Cree, and Montagnais-Naskapi women of the Upper Great Lakes region to the fore. Far from being passive observers without regard for status and autonomy, these women were pivotal in their own communities and active in shaping the encounter between Native American and white civilizations.
While women's voices have been silenced in most accounts, their actions preserved in missionary letters and reports indicate the vital part women played during centuries of conflict. In contrast to some Indian men who accepted the missionaries' religious and secular teachings as useful tools for dealing with whites, many Indian women felt a strong threat to their ways of life and beliefs. Women endured torture and hardship, and even torched missionaries' homes in an attempt to reassert control over their lives. Devens demonstrates that gender conflicts in Native American communities, which anthropologists considered to be "aboriginal," resulted in large part from women's and men's divergence over the acceptance of missionaries and their message.
This book's perspective is unique in its focus on Native American women who acted to preserve their culture. In acknowledging these women as historically significant actors, Devens has written a work for every scholar and student seeking a more inclusive understanding of the North American past.

Customer Reviews:

an important book.......2001-09-26

Countering Colonization provides refreshing insights about the interplay among Native nations, early contact, and ecological changes induced by the colonizer's commerce and religion. Carol Devens sets forth an evolving tapestry with regional differences that occurred across decades. Part of the shifting tapestry was ecological, as indigenous life ways became increasingly affected by traders' commercialization of hunting and trapping. Concurrently, many Native Nations were affected by zealous Christian missionaries whose message and methods were directed against Native life-ways and religiosity. Although her primary and well-argued thesis calls attention to Native women's role in resisting colonization, her essay is equally important for its summary portrayal of colonization's impact upon ecological balance and how that change altered male/female relations within Native communities. Devens also provides informative critiques helpful for interpreting cultural biases and insights provided by various early and mid-20th Century anthropologists who described Native ways. Probably, Countering Colonization is more useful for intermediate and advanced students of Turtle Island's native history. For persons wanting insights into indigenous ways of knowing, Buhner's "One Spirit, Many Peoples" and Abram's "The Spell of the Sensuous" are recommended. In contrast, Devens' book stands with Allen's "The Sacred Hoop" in providing an overview of societal and interpersonal changes that occurred within Native Nations as colonization endured. Fortuitously, by Countering Colonization, Native women (and men) have helped preserve Native Nations' more healthy ways of knowing and acting. Perhaps someday, after polluting one too many rivers, the colonizers' descendants will come to their senses.

Book Description

This valuable activities-based book offering integrated experimental exercises appropriate for preservice mathematics and science teachers, and also serves as a practical resource for inservice teachers desiring knowledge on how to integrate mathematics and science with technology. This book explores a broad range of sciences: physics, earth science, chemistry and biology. Basic mathematics skills in algebra, statistics, and geometry are expanded by the use of classroom-appropriate technology such as graphing calculators, handheld data collection devices, and simple analytical instrumentation. The lessons presented in this experimental guidebook have all been field-tested. They work! Set-up time is minimal, chemicals used are mostly household available, and waste disposal is not a problem. Most chapters begin with a historical approach, laying the foundation in both mathematics and science. Readers are guided through one or more experimental exercises per concept. Inservice and preservice math and science teachers.

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