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!

Everyone knows you can't finish a puzzle without the final piece. That's why we're publishing the 1999 Miller GAAP Implementation Manual. The Miller Reference Series now picks up where other accounting references libraries fall dangerously short. For the first time, there's complete coverage of the entire GAAP hierarchy. Jan R. Williams, author of our best-selling Miller GAAP Guide, and Joseph V. Carcello deliver those other Mandatory pronouncements in the same clear, concise, easy-to-follow Miller format, including FASB Technical Bulletins, AICPA AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. This incredible new work even includes low-cost CPE.

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.