2003 Miller GAAP Practice Manual

Book excerpt: Miller GAAP Practice Manual analyzes authoritative GAAP literature contained in Levels B through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in these levels include: Level B-FASB Technical Bulletins, AICPA Statements of Position, and AICPA Industry Audit and Accounting Guides; Level C-EITF Consensus positions, FASB and SEC staff announcements, and AICPA Practice Bulletins; and Level D-AICPA Accounting Interpretations of APB Opinions, and FASB Implementation Guides. The book organizes accounting pronouncements alphabetically by topic. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.