GAAP Guide Level A

GAAP Guide Level A
Author: Jan R. Williams
Publisher: CCH Incorporated
Total Pages: 1266
Release: 2006-10
Genre: Business & Economics
ISBN: 9780808090465

Explains and examines the literature contained in level A of the generally accepted accounting principles (GAAP) hierarchy that underlie financial statement preparation, including: FASB Statements of Financial Accounting Standards, FASB Interpretations, and Accounting Research Bulletins.

Miller Complete GAAP Library Combo

Miller Complete GAAP Library Combo
Author: Jan R. Williams
Publisher: Aspen Pub
Total Pages: 2736
Release: 2001-11-01
Genre: Business & Economics
ISBN: 9780735526778

To summarise, the Miller GAAP Guide has provided industry professionals with real-world, reliable answers for over twenty years. Our GAAP Guide was the first to deliver easy-to-follow analysis and explanation of FASB Statements, Interpretations, ARBs and APB Opinions in one compact book, putting critical answers at your fingertips when and where you need them. The Miller GAAP Practice Manual explains how the AIPCA and the FASB accounting pronauncements can apply to specific business transactions. An essential purchase for the dedicated accounting professional.

Reporting Non-GAAP Financial Measures

Reporting Non-GAAP Financial Measures
Author: Nicola Moscariello
Publisher: Cambridge Scholars Publishing
Total Pages: 420
Release: 2019-11-25
Genre: Business & Economics
ISBN: 1527543978

The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.

Library Journal

Library Journal
Author:
Publisher:
Total Pages: 966
Release: 1987
Genre: Libraries
ISBN:

Includes, beginning Sept. 15, 1954 (and on the 15th of each month, Sept.-May) a special section: School library journal, ISSN 0000-0035, (called Junior libraries, 1954-May 1961). Also issued separately.

Library Board Strategic Guide

Library Board Strategic Guide
Author: Ellen G. Miller
Publisher: Scarecrow Press
Total Pages: 238
Release: 2007-03-26
Genre: Education
ISBN: 1461669243

View the author's companion website for more information and extra materials Whether they have full governance powers or are just there in an advisory capacity, trustees on library boards need to understand the complex issues that affect a library's ability to provide its community with materials and services that support lifelong learning, jobs, and quality of life. Authors Ellen G. Miller and Patricia H. Fisher have created a strategic guide that will help library board leaders handle important issues such as managing risk; local values and first amendment rights; leadership capable of achieving the library's ideal vision; getting and growing diverse funding sources; and becoming part of the community's leadership team. These issues are discussed in laymen's terms designed for busy trustees and directors who have only a few hours per month together to consider options and make decisions. Library Board Strategic Guide: Going to the Next Level seeks to help trustees and their directors in three broad areas: understanding complex issues and their local impact, assessing the trustee's role in addressing those issues, and reviewing experiences and best practices from other libraries. With many other uses, including use as a tool for board meeting discussions, for self-study, or as a benchmark for assessing your board's performance, this guide will help your library leaders reach that next level of community support.