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U.S. Master GAAP Guide (Chinese Edition)

U.S. Master GAAP Guide (Chinese Edition)

U.S. Master GAAP Guide (Chinese Edition) 美国公认会计原则指南

Author: Bill D. Jarnagin
Publisher: CCH Hong Kong
ISBN: 9787508611808
Published In: July 2008
Format: Paperback , 1039 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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《美国公认会计原则指南》能够帮助会计师解决众多复杂的会计核算和披露问题。本书对会计原则进行了深入探索，并提供了详尽的实务分析和解释。对于每个会计事项，本书都采用了有效的三步法：
　　第一步，以流程图列示主要决策过程和会计程序。
　　第二步，概述部分对主要规定进行评述。
　　第三步，通过示例说明具体的计算和会计处理要求。

本指南对会计研究公告（ARB）、会计原则委员会意见（APB）、财务会计准则公报（SFAS）、财务会计准则委员会解释（FASB Interpretations）、财务会计准则委员会技术公告（FASB Technical Bulletins）进行了解释和分析，并对财务会计准则委员会概念公报（SFAC）、紧急问题工作组摘要（FASB EITF Abstracts）、专业立场（FSP）、美国注册会计师协会（AICPA）立场公报，以及美国证券交易委员会（SEC）专业会计公告等文件进行了总结。

本书章节按照资产负债表项目顺序排列，并依据相关性将上述文件分别列入各章节，有助于读者按主题迅速找到所有当前有效的相关文件。

第1章基本财务报告
第2章补充财务信息
第3章流动资产与投资
第4章生产性有形资产
第5章无形资产（含研究与开发和计算机软件）
第6章税金
第7章权益（一）
第8章权益（二）
第9章每股收益
第10章租赁
第11章员工福利
第12章外币和衍生工具
第13章企业合并
第14章中期报告
第15章特殊行业

比尔·D·贾纳金博士，注册会计师，维奇托州立大学（Wichita State University）会计学院Allen，Gibbs & Houlik Faculty特别成员。

贾纳金教授具有27年以上的GAAP教学和写作经验，在该领域内为美国公认专家。贾纳金教授是本书前身：《财务会计准则——解释和分析》一书

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