This supplement serves to update the primary Accountant's Desk Handbook with current regulatory changes and financial practices as of 1989. Albert P. Ameiss and Nicholas A. Kargas provide a technical bridge for practitioners needing to reconcile existing accounting methodologies with the evolving standards of the late 1980s. The text functions as a reference tool for professionals to ensure compliance and accuracy in financial reporting.

Professionals in the field utilize this text as a necessary reference for maintaining historical compliance and understanding the regulatory environment of the late 1980s. Experts note that the prose is highly technical and intended strictly for practitioners familiar with the base handbook.