This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.

Our Miller GAAP Guide is the industry standard -- helping nearly one million CPAs for over two decades. Why go anywhere else for information on FASB Statements and Interpretations, APB Opinions, and ARBs? Detailed examples, illustrations, an in-depth disclosure index, Observation paragraphs, Practice Pointers, and extensive cross-referencing translate complex pronouncements into plain English!

This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.