著者
書誌事項
Statement of financial accounting standards
Financial Accounting Standards Board
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1
- Accounting changes and error corrections : a replacement of APB opinion no. 20 and FASB statement no. 3 : May 2005
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Financial Accounting Standards Board of the Financial Accounting Foundation c2005 Financial accounting series no. 268-A , Statement of financial accounting standards no. 154
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2
- Exchanges of nonmonetary assets : an amendment of APB opinion no. 29
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Financial Accounting Standards Board of the Financial Accounting Foundation
Financial Accounting Standards Board of the Financial Accounting Foundation c2004 Statement of financial accounting standards no.153 , Financial accounting series no.263-B
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3
- Accounting for real estate time-sharing transactions : an amendment of FASB statements no. 66 and 67 : December 2004
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Financial Accounting Standards Board 2004 Statement of financial accounting standards no. 152 , Financial accounting series no. 263-A
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4
- Inventory costs : an amendment of ARB no. 43, chapter 4 : November 2004
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Financial Accounting Standards Board 2004 Statement of financial accounting standards no. 151 , Financial accounting series no. 262-A
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5
- Accounting for derivative instruments and hedging activities : June 1998
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Financial Accounting Standards Board of the Financial Accounting Foundation c1998 Statement of financial accounting standards no. 133 , Financial accounting series no. 186-B
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6
- Reporting by defined benefit pension plans of investment contracts : an amendment of FASB statement no. 35 : August 1992
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Financial Accounting Standards Board c1992 Financial accounting series no. 118-C , Statement of financial accounting standards no. 110
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7
- Employers' accounting for postemployment benefits, an amendment of FASB Statements No. 5 and 43 : November 1992
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Financial Accounting Standards Board of the Financial Accounting Foundation c1992 Financial accounting series no. 121-C , Statement of financial accounting standards no. 112
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8
- Rescission of FASB Statement No. 32 and technical corrections : November 1992
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Financial Accounting Standards Board of the Financial Accounting Foundation c1992 Financial accounting series no. 121-B , Statement of financial accounting standards no. 111
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9
- Disclosures about fair value of financial instruments : December 1991
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Financial Accounting Standards Board of the Financial Accounting Foundation c1991 Financial accounting series no. 110-A , Statement of financial accounting standards no. 107
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10
- Employers' accounting for postretirement benefits other than pensions : December 1990
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Financial Accounting Standards Board c1990 Financial accounting series no. 098-D , Statement of financial accounting standards no. 106
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11
- Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk : March 1990
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Financial Accounting Standards Board c1990 Financial accounting series no. 089 , Statement of financial accounting standards no. 105
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12
- Statement of cash flows -- net reporting of certain cash receipts and cash payments and classification of cash flows from hedging transactions : an amendment of FASB statement no. 95 : December 1989
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Financial Accounting Standards Board of the Financial Accounting Foundation c1989 Statement of financial accounting standards no. 104 , Financial accounting series no. 087-B
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13
- Statement of cash flows -- exemption of certain enterprises and classification of cash flows from certain securities acquired for resale : an amendment of FASB statement no. 95 : February 1989
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Financial Accounting Standards Board of the Financial Accounting Foundation c1989 Statement of financial accounting standards no. 102 , Financial accounting series no. 077
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14
- Regulated enterprises -- accounting for the discontinuation of application of FASB statement no. 71 : December 1988
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Financial Accounting Standards Board c1988 Statement of financial accounting standards no. 101 , Financial accounting series no. 075
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15
- Accounting for income taxes -- deferral of the effective date of FASB statement no. 96 : an amendment of FASB statement no. 96
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Financial Accounting Standards Board of the Financial Accounting Foundation c1988- Financial accounting series no. 072,
087-A, 110-B , Statement of financial accounting standards no. 100, 103, 108 December 1988 , December 1989 , December 1991
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16
- Deferral of the effective date of recognition of depreciation by not-for profit organizations : an amendment of FASB statement No. 93 : September 1988
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Financial Accounting Standards Board of the Financial Accounting Foundation c1988 Statement of financial accounting standards no. 99 , Financial accounting series no. 068
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17
- Accounting for leases : sale-leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, initial direct costs of direct financing leases : an amendment of FASB Statements no. 13, 66, and 91 and a rescission of FASB statement no 26 and technical bulletin no. 79-11 : May 1988
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Financial Accounting Standards Board c1988 Statement of financial accounting standards no. 98 , Financial accounting series no. 063
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18
- Accounting and reporting by insurance enterprises for certain long-duration contracts and for realized gains and losses from the sale of investments : December 1987
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Financial Accounting Standards Board of the Financial Accounting Foundation c1987 Statement of financial accounting standards no. 97 , Financial accounting series no. 056
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19
- Accounting for income taxes
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Financial Accounting Standards Board c1987- Financial accounting series no. 055,
112-A , Statement of financial accounting standards no. 96, 109 December 1987 , February 1992
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20
- Consolidation of all majority-owned subsidiaries : an amendment of ARB no. 51, with related amendments of APB opinion No. 18 and ARB no. 43, chapter 12 : October 1987
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Financial Accounting Standards Board c1987 Statement of financial accounting standards no. 94 , Financial accounting series no. 051
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