Publisher's Synopsis
This guide shows how AICPA and FASB accounting pronouncements, as well as EITF consensus positions, apply to specific business transactions. It discusses applicable pronouncements and lists related authoritative pronouncements in categories B, C, and D of the GAAP hierarchy: FASB Technical Bulletins, FASB Implementation Guides, AICPA Statements of Position, AICPA AcSEC Practice Bulletins, and AICPA Accounting Interpretations. It also analyzes and explains all current issues on which the EITF reached a consensus since its inception in 1984.
