Accounting standards : current text as of June 1, 1996
著者
書誌事項
Accounting standards : current text as of June 1, 1996
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 全34件
-
v. 1 : pbk336.9/A 15-9/34-1017211997009475,
v. 2 : pbk336.9/A 15-9/34-2017211997009680 -
v. 1 : pbkBI||4-39||ACCO||5F別置96078169,
v. 2 : pbkBI||4-39||ACCO||5F別置97007524
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.
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