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Title: Wiley Gaap 2001: Interpretation and Application of Generally Accepted Accounting Principles 2001 by Patrick R. Delaney, Barry J. Epstein, Ralph Nach, Susan Weiss Budak ISBN: 0-471-41161-2 Publisher: John Wiley & Sons Pub. Date: December, 2000 Format: Paperback List Price(USD): $141.00

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Average Customer Rating: 5 (1 review)

Rating: 5
Summary: Easy to understand and comprehensive guide
Comment: Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 2001 - is an excellent reference material on GAAP covering all relavent topics in a very comprehensive and easy to understand language. Its 23 chapters covers all the topics that you would refer on a day to day basis. For candidates who are planning to write CPA exams, this book is the best source of information on various GAAPs and their practical application. It provides invaluable information on the researching GAAP problems in Chapter 1 and describes how GAAP hierarchy works, I find this chapter very useful in understanding the basic scheme of integration of various GAAP which has originate from multiple sources.

Other chapters covers the topics relating to balance sheet, statements of income and comprehensive income, statement of cash flows, cash, receivables and prepaid expenses, short term investments and financial instruments, inventory, special revenue recognition areas, long lived assets, investments, business combinations and consolidated financial statements, current liabilities and contingencies, long term debt, leases, income taxes, pensions, shareholders' equity, earnings per share, interim and segment reporting, accounting changes and correction of errors, foreign currency, personal financial statements and specilized industry GAAP.

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