Original pronouncements : accounting standards, as of June 1, 1997

Author(s)

• Financial Accounting Standards Board

Bibliographic Information

Original pronouncements : accounting standards, as of June 1, 1997

Financial Accounting Standards Board

Financial Accounting Standards Board, c1997 , John Wiley & Sons

1997/98 ed

• v. 1 : pbk
• v. 2 : pbk

Note

Vol. 1. FASB statements of standards -- vol. 2. AICPA pronouncements and FASB interpretations, concepts statements, and technical bulletins

Description and Table of Contents

Volume

v. 1 : pbk ISBN 9780471195214

Description

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.

Table of Contents

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.

Volume

v. 2 : pbk ISBN 9780471195221

Description

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.

Table of Contents

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.

by "Nielsen BookData"

Details

• NCID: BA33379681
• ISBN:
  • 0471195219
  • 0471195227
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Norwalk, Conn.,New York
• Pages/Volumes: 2 v.
• Size: 24 cm
• Classification:
  • LCC : HF5616.U5
  • DC19 : 657/.0218
  • NDC7 : 336.9
  • NDC7 : 336.92
• Subject Headings:
  • LCSH : Accounting -- Standards -- United States