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More About This Title Wiley GAAP: Interpretations and Applications of Generally Accepted Accounting Principles 2003
English
Barry J. Epstein, PhD, CPA, is a partner with the Chicago-based firm Gleeson, Sklar, Sawyers & Cumpata, LLP, where he specializes in technical consultation on accounting and auditing matters and corporate governance, as well as litigation matters including accountants' malpractice, contractual dispute resolution, and commercial damages modeling. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, as a corporate finance executive, and as a college professor. Dr. Epstein has authored or coauthored six books (including Wiley IAS Interpretation and Application) and several articles, and coauthored a weekly business column for an international newspaper. He served on several state and national technical committees, including the AICPA's Board of Examiners, and has lectured widely on technical accounting and auditing topics over most of his thirty-five-year career, which has been primarily in public accounting. Dr. Epstein holds a doctorate from the University of Pittsburgh, as well as degrees from DePaul University and the University of Chicago. He is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association.
Ralph Nach, CPA, is a managing director with the Chicago office of American Express Tax & Business Services, Inc. where he serves as a technical consultant and as the director of professional development. Mr. Nach has been a public accounting practitioner for over 25 years, during which he has specialized in accounting, auditing, and financial reporting issues. Mr. Nach holds a BSBA with honors from the Walter E. Heller School of Business Administration of Roosevelt University in Chicago, and is a CPA in Illinois. Previously Mr. Nach worked for a "Big 5" CPA firm and taught graduate accounting and finance at Northwestern University. Mr. Nach has coauthored several other books and speaks nationally on accounting and auditing topics. He is a member pf the American Institute of Certified Public Accountants and its Educational Management Exchange Subcommittee (EDMAX), and the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees.
Susan Weiss Budak, CPA, is a consultant and author. As a consultant, she has worked primarily with the FASB, the American Institute of Certified Public Accountants, Blackbaud, and the National Center for Education Statistics (NCES). Prior to becoming self-employed, Ms. Budak worked for the FASB and GASB as a project manager on research and technical activities. Her work at FASB included the contributors, financial statement display, and investment parts of the FASB not-for-profit organizations project. At the GASB, she worked on the GASB reporting model for public colleges and universities. Ms. Budak has also held positions as assistant controller and director of accounting services at Northwestern University in Evanston, Illinois, and senior accountant at Deloitte & Touche in Chicago, Illinois. Ms. Budak received her MM from the Kellogg Graduate School of Management and her BBA from Loyola University. She has coauthored five books on not-for-profit organizations.
English
1 Researching GAAP Problems.
Appendix : Conceptual Framework.
2 Balance Sheet.
3 Statements of Income and Comprehensive Income.
4 Statement of Cash Flows.
5 Cash, Receivables, and Prepaid Expenses.
6 Short-Term Investments and Financial Instruments.
7 Inventory.
Appendix A: LIFO Conformity Rule.
Appendix B: Task Force on LIFO Inventory.
8 Revenue Recognition-Evolving Principles and Specialized Applications.
Revenue Recognition-General Principles.
Long-Term Construction Contracts.
Service Revenues.
Sales When Collection Is Uncertain.
Revenue Recognition When Right of Return Exists.
Profit Recognition on Real Estate Sales.
Real Estate Operations.
Franchising: Accounting by Franchisors.
Other Special Accounting and Reporting Issues.
9 Long-Lived Assets.
10 Investments.
11 Business Combinations and Consolidated Financial Statements.
12 Current Liabilities and Contingencies.
13 Long-Term Debt.
14 Leases.
Appendix: Leveraged Leases.
15 Income Taxes.
Appendix A: Accounting for Income Taxes in Interim Periods.
Appendix B: Schedule of Common Permanent and Temporary Differences.
16 Pensions.
17 Stockholders' Equity.
Appendix: Financial Statement Presentation.
18 Earnings Per Share.
Appendix: Comprehensive Example.
19 Interim and Segment Reporting.
Interim Reporting.
Segment Reporting.
Appendix: Comprehensive Illustration.
20 Accounting Changes and Correction of Errors.
Appendix: Accounting Changes in Interim Periods.
21 Foreign Currency.
Appendix: Accounts to Be Remeasured Using Historical Exchange Rates.
22 Personal Financial Statements.
Appendix: Hypothetical Set of Personal Financial Statements.
23 Specialized Industry GAAP.
Banking and Thrift Industries.
Benefit Plans, Including Pension Funds.
Broadcasting Industry.
Cable Television Industry.
Computer Software Costs and Revenues.
Finance Companies.
Government Contracts.
Insurance Industry Transactions.
Investment Companies.
Mortgage Banking Activities.
Motion Picture Industry.
Not-for-Profit Organizations.
Oil and Gas Producing Activities.
Recording and Music Industry.
Regulated Operations.
Title Plant.
Appendix A: Disclosure Checklist.
Appendix B: International vs. US Accounting Standards.
2003 Self-Study CPE Program.
Index.
