2000 Miller GAAP Financial Statement Disclosures Manual - With CD-ROM Author:George B. Georgiades The 2001 Miller GAAP Financial Statement Disclosures Manual provides a complete, quick, and valuable reference source for financial statement disclosures. The Manual is divided into four major parts. Part I covers major financial accounting and reporting topics. The chapters in Part II, Balance Sheet, are arranged in the order in which the ma... more »jor assets, liabilities, and equity captions ordinarily appear in a balance sheet. For example, assets and liabilities are discussed first in general, then cash and cash equivalents, and so on. Part III covers the specific elements of "results of operations" that are required to be presented separately under GAAP. Part IV discusses the presentation of specific types of transactions in cash flow statements, alternative formats for presenting the statements, and the disclosure of noncash transactions.« less