著者
書誌事項
Financial accounting series
Financial Accounting Standards Board of the Financial Accounting Foundation
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201
- Proposed Statement of Financial Accounting Standards : applicability of generally accepted accounting principles to mutual life insurance and other enterprises : deferral of the effective date of FASB interpretation no. 40 : an amendment of FASB interpretation no. 40
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series no. 141-B , Exposure draft . Director of research and technical activities file reference ; No. 141-B
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202
- Proposed Statement of Financial Accounting Standards : accounting for mortgage servicing rights and excess servicing receivables and for securitization of mortgage loans : an amendment of FASB Statement No. 65
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series No. 138-B , Exposure draft . Director of research and technical activities file reference ; No. 138-B
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203
- Proposed Statement of Financial Accounting Standards : disclosure about derivative financial instruments and fair value of financial instruments
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series No. 136-B , Exposure draft . Director of research and technical activities file reference ; No. 136-B
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204
- Proposed FASB Statement of Financial Accounting Standards : accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB Statements No. 60, 97, and 113
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series No. 135-A , Exposure draft . Director of research and technical activities file reference ; No. 135-A
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205
- Disclosure about derivative financial instruments and fair value of financial instruments
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series No. 142-B . Statement of Financial Accounting Standards ; No. 119
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206
- Accounting by creditors for impairment of a loan : income recognition and disclosures : an amendment of FASB Statement No. 114
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series No. 142-A . Statement of Financial Accounting Standards ; No. 118
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207
- Financial reporting in North America : Highlights of a joint study
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series No. 144-B
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208
- Illustrations of financial instrument disclosures
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Clark M. Anstis
Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series no. 144-C , Special report (Financial Accounting Standards Board)
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209
- Future events : a conceptual study of their significance for recognition and measurement
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L. Todd Johnson
Financial Accounting Standards Board c1994 Financial accounting series no. 140-A
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210
- Results of the field test of the proposed standards for financial statements of not-for-profit organizations and accounting for contributions
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Doris M. Blasch, Herbert K. Folpe, Susan E. Weiss
Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series no. 144-A , Special report (Financial Accounting Standards Board)
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211
- Preliminary views on major issues related to consolidation policy
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Financial Accounting Standards Board of the Financial Accounting Foundation c1994 Financial accounting series no. 140-B , Preliminary views of the Financial Accounting Standards Board
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212
- Accounting by creditors for impairment of a loan : an amendment of FASB statements no. 5 and 15
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Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 126-C . Statement of Financial Accounting Standarads ; no. 114
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213
- Accounting for stock-based compensation
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Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 127-C . Proposed statement of Financial Accounting Standards
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214
- Applicability of generally accepted accounting principles to mutual life insurance and other enterprises : an interpretation of FASB statement no. 12, 60, 97, and 113
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Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 125-A . FASB interpretation ; no. 40
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215
- Accounting for certain investments in debt and equity securities
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Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 126-D . Statement of Financial Accounting Standarads ; no. 115
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216
- Proposed Statement of Financial Accounting Standards : accounting for the impairment of long-lived assets
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Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series No. 132-B , Exposure draft . Director of research and technical activities file reference ; No. 132-B
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217
- Reporting disaggregated information by business enterprises
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Financial Accounting Standards Board of the Financial Accounting Foundation , Accounting Standards Board of the Canadian Institute of Chartered Accountants [1993] Financial accounting series no. 126-A , FASB invitation to comment
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218
- A guide to implementation of Statement 106 on employer's accounting for postretirement benefits other than pensions : questions and answers
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Kenneth E. Dakdduk, Jules M. Cassel
Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 129-B , Special report (Financial Accounting Standards Board)
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219
- Reporting disaggregated information
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Paul Pacter
Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 123-A , Research report / Financial Accounting Standards Board
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220
- Financial statements of not-for-profit organizations
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Financial Accounting Standards Board of the Financial Accounting Foundation c1993 Financial accounting series no. 127-B . Statement of financial accounting standards ; no. 117
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