Accounting standards : current text as of June 1, 1996

書誌事項

Accounting standards : current text as of June 1, 1996

Financial Accounting Standards Board

Financial Accounting Standards Board , John Wiley & Sons, c1996

1996/97 ed

  • v. 1 : pbk
  • v. 2 : pbk

タイトル別名

Current text accounting standards

大学図書館所蔵 件 / 34

この図書・雑誌をさがす

注記

v. 1. General standards, Topical index -- v. 2. Industry standards, Topical index/appendixes

Includes index

内容説明・目次

巻冊次

v. 1 : pbk ISBN 9780471160243

内容説明

This text contains an integration of effective accounting and reporting standards. Material in this volume is drawn from AICPA Accounting Research Bulletins, APB Options, FASB Statements of Financial Accounting Standards and FASB Interpretations. Volume 1 (General Standards) contains those standards that are generally applicable to all enterprises.

目次

  • Partial table of contents:
  • Accounting Changes
  • Accounting Policies
  • Balance Sheet Display: Offsetting
  • Business Combinations
  • Capital Stock: Preferred Stock
  • Cash Flows Statement
  • Collateralized Mortgage Obligations
  • Compensation to Employees: Paid Absences
  • Contingencies
  • Debt
  • Depreciation
  • Earnings per Share
  • Financial Instruments: Disclosure
  • Foreign Operations
  • Futures Contracts
  • Impairment
  • Income Taxes
  • Insurance Costs
  • Intangible Assets
  • Interest: Imputation of an Interest Cost
  • Inventory
  • Investments: Equity Method
  • Leases
  • Lending Activities
  • Nonmonetary Transactions
  • Pension Costs
  • Postemployment Benefits
  • Quasi Reorganizations
  • Real Estate
  • Receivables Sold with Recourse
  • Related Parties
  • Research and Development Arrangements
  • Retained Earnings
  • Segment of Business Reporting
  • Valuation: Use of Valuation Allowances
  • Index.
巻冊次

v. 2 : pbk ISBN 9780471160250

内容説明

This text contains an integration of effective accounting and reporting standards. Material in this volume is drawn from AICPA Accounting Research Bulletins, APB Options, FASB Statements of Financial Accounting Standards and FASB Interpretations. Volume 2 contains specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries.

「Nielsen BookData」 より

詳細情報

ページトップへ