Original pronouncements : accounting standards, as of June 1, 1997
著者
書誌事項
Original pronouncements : accounting standards, as of June 1, 1997
Financial Accounting Standards Board, c1997 , John Wiley & Sons
1997/98 ed
- v. 1 : pbk
- v. 2 : pbk
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v. 1 : pbk336.9/A 15-9/19990353017211999003536,
v. 2 : pbk336.9/A 15-9/19990354017211999003548
注記
Vol. 1. FASB statements of standards -- vol. 2. AICPA pronouncements and FASB interpretations, concepts statements, and technical bulletins
内容説明・目次
- 巻冊次
-
v. 1 : pbk ISBN 9780471195214
内容説明
The FASB publications are core tools of the accounting profession. As texts in the accounting classroom, they aim to offer an ideal way to solve unstructured problems, challenge students to think critically about the standard setting process, learn research skills, and become familiar with professional accounting tools. The first volume contains the Statement of Financial Accounting Standards issued by the Financial Accounting Standards Board from its inception in 1973 to June 1, 1997. Volume II, the companion volume, contains material issued by the AICPA or its committees through June 1973 and by the FASB to June 1, 1997.
目次
Partial table of contents: Accounting for Research and Development Costs. Accounting for Contingencies. Accounting for Leases. Prior Period Adjustments. Financial Accounting and Reporting by Oil and Gas Producing Companies. Inception of the Lease (an Amendment of FASB Statement No. 13). Financial Reporting and Changing Prices. Capitalization of Interest Cost. Accounting for Compensated Absences. Accounting for Franchise Fee Revenue. Disclosure of Long-Term Obligations. Foreign Currency Translation. Related Party Disclosures. Accounting for Title Plant. Accounting for Sales of Real Estate. Research and Development Arrangements. Accounting for Futures Contracts. Employers' Accounting for Pensions. Statement of Cash Flows. Accounting for Income Taxes. Accounting for Income Taxes. Accounting for Stock-Based Compensation. Earnings per Share. Disclosure of Information about Capital Structure.
- 巻冊次
-
v. 2 : pbk ISBN 9780471195221
内容説明
The FASB publications are core tools of the accounting profession. As texts in the accounting classroom, they aim to offer an ideal way to solve unstructured problems, challenge students to think critically about the standard setting process, learn research skills, and become familiar with professional accounting tools. The first volume contains the Statement of Financial Accounting Standards issued by the Financial Accounting Standards Board from its inception in 1973 to June 1, 1997. Volume II, the companion volume, contains material issued by the AICPA or its committees through June 1973 and by the FASB to June 1, 1997.
目次
Committee on Accounting Procedure Accounting Research Bulletins (ARB). Accounting Principles Board Opinions (APB). AICPA Accounting Interpretations (AIN). FASB Interpretations (FIN). FASB Concepts Statements (CON). FASB Technical Bulletins (FTB). Appendices. Index.
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