GAAP 2006 Handbook of Policies and Procedures (Gaap Handbook of Policies and Procedures)
Edition: Pap/Cdr edition
Publisher: CCH
Published: November 22, 2005
Language: eng
Format: Paperback
Number of pages: 1069
ISBN-13: 9780808089810
Subjects: Handbooks & Manuals; Reference; Business / Economics / Finance; General; Accounting; Standards
First sentence: This chapter discusses the format of the income statement, major income statement categories, extraordinary and nonrecurring items, discontinued operations, research and development costs, deferred compensation arrangements, compensation expense arising under a stock option plan, insurance costs, and earnings per share calculation.