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書誌事項
Financial accounting series
Financial Accounting Standards Board of the Financial Accounting Foundation
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21
- Property, plant and equipment (topic 360) : derecognition of in substance real estate--a scope clarification : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 368 . FASB accounting standards update ; no. 2011-10
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22
- Compensation--retirement benefits--multiemployer plans (subtopic 715-80) : disclosures about an employer's participation in a multiemployer plan
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 367 . FASB accounting standards update ; no. 2011-09
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23
- Intangibles--goodwill and other (topic 350) : testing goodwill for impairment
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 366 . FASB accounting standards update ; no. 2011-08
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24
- Health care entities (Topic 954) : presentation and disclosure of patient service revenue, provision for bad debts and the allowance for doubtful accounts for certain health care entities : a consensus of the FASB Emerging Issues Task Force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 365 . FASB accounting standards update ; no. 2011-07
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25
- Other expenses (topic 720) : fees paid to the federal government by health insurers : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 364 . FASB accounting standards update ; no. 2011-06
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26
- Comprehensive income (topic 220) : presentation of comprehensive income
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 363 . FASB accounting standards update ; no. 2011-05
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27
- Fair value measurement (topic 820) : amendments to achieve common fair value measurement and disclosure requirements in U.S. GAAP and IFRSs
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 362 . FASB accounting standards update ; no. 2011-04
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28
- Transfers and servicing (Topic 860) : reconsideration of effective control for repurchase agreements
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 361 . FASB accounting standards update ; no. 2011-03
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29
- Receivables (Topic 310) : a creditor's determination of whether a restructuring is a troubled debt restructuring
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 360 . FASB accounting standards update ; no. 2011-02
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30
- Receivables (topic 310) : deferral of the effective date of disclosures about troubled debt restructurings in update no. 2010-20
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Financial Accounting Standards Board of the Financial Accounting Foundation c2011 Financial accounting series no 359 . FASB accounting standards update ; no. 2011-01
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31
- Business combinations (topic 805) : disclosure of supplementary pro forma information for business combinations : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 358 . FASB accounting standards update ; no. 2010-29
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32
- Intangibles--goodwill and other (topic 350) : when to perform step 2 of the goodwill impairment : test for reporting units with zero or negative carrying amounts : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 357 . FASB accounting standards update ; no. 2010-28
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33
- Other expenses (topic 720) : fees paid to the Federal Government by pharmaceutical manufacturers : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 356 . FASB accounting standards update ; no. 2010-27
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34
- Financial services--insurance (topic 944) : accounting for costs associated with acquiring or renewing insurance contracts : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 355 . FASB accounting standards update ; no. 2010-26
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35
- Plan accounting : defined contribution pension plans (topic 962) : reporting loans to participants by defined contribution pension plans : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 354 . FASB accounting standards update ; no. 2010-25
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36
- Health care entities (topic 954) : presentation of insurance claims and related insurance recoveries : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 353 . FASB accounting standards update ; no. 2010-24
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37
- Health care entities (topic 954) : measuring charity care for disclosure : a consensus of the FASB emerging issues task force
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 352 . FASB accounting standards update ; no. 2010-23
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38
- Accounting for various topics : technical corrections to SEC paragraphs : an announcement made by the staff of the U.S. securities and exchange commission
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 351 . FASB accounting standards update ; no. 2010-22
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39
- Accounting for technical amendments to various SEC rules and schedules : amendments to SEC paragraphs pursuant to release no. 33-9026 : technical amendments to rules, forms, schedules and codification of financial reporting policies
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 350 . FASB accounting standards update ; no. 2010-21
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40
- Receivables (Topic 310) : disclosures about the credit quality of financing receivables and the allowance for credit losses
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Financial Accounting Standards Board of the Financial Accounting Foundation c2010 Financial accounting series no 349 . FASB accounting standards update ; no. 2010-20
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