Accounting standards : current text as of June 1, 1997

著者

書誌事項

Accounting standards : current text as of June 1, 1997

Financial Accounting Standards Board

Financial Accounting Standards Board , John Wiley & Sons, c1997

1997/98 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 / 全32件

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 9780471195184

内容説明

The FASB publications are core tools of the accounting profession. As texts in the accounting classroom, they aim to offer ways 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 FASB "Current Text" is a topical integration of currently effective accounting and reporting standards. Material is drawn from FASB Statements of Financial Accounting Standards and FASB Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Topics are arranged alphabetically in sections that are grouped into two volumes. Volume I ("General Standards") contains those standards that are generally applicable to all enterprises. Volume II ("Industry Standards") contains specialized standards that are applicable to not-for-profit organizations and enterprizes operating in specific industries.

目次

Partial table of contents: Accounting Charges. Accounting Policies. Additional Paid-In Capital. Balance Sheet Display: Offsetting. Business Combinations. Capital Stock: Dividends-in-Kind. Capital Stock: Preferred Stock. Capital Stock: Treasury Stock. Cash Flows Statement. Commitments: Long-Term Obligations. Compensation: Stock-Based. Compensation to Employees: Paid Absences. Consolidation. Contingencies. Contributions. Debt. Debt: Product Financing Arrangements. Debt: Restructurings. Earnings Per Share. Financial Instruments: Disclosure. Financial Instruments: Transfers. Foreign Currency Translation. Foreign Operations. Futures Contracts. Impairment. Income Taxes. Insurance Costs. Intangible Assets. Interim Financial Reporting. Inventory. Leases. Lending Activities. Pension Costs. Quasi Reorganizations. Real Estate. Related Parties. Retained Earnings. Revenue Recognition. Segment of Business Reporting. Index.
巻冊次

v. 2 : pbk ISBN 9780471195191

内容説明

The FASB publications are core tools of the accounting profession. As texts in the accounting classroom, they aim to offer ways 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 FASB "Current Text" is a topical integration of currently effective accounting and reporting standards. Material is drawn from FASB Statements of Financial Accounting Standards and FASB Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Topics are arranged alphabetically in sections that are grouped into two volumes. Volume I ("General Standards") contains those standards that are generally applicable to all enterprises. Volume II ("Industry Standards") contains specialized standards that are applicable to not-for-profit organizations and enterprizes operating in specific industries.

目次

Partial table of contents: Broadcasting Industry. Banking and Thrift Industries. Cable Television Industry. Contractor Accounting: Construction-Type Contracts. Contractor Accounting: Government Contracts. Development Stage Enterprises. Finance Companies. Franchising: Accounting by Franchisors. Insurance Industry. Investment Companies. Mortgage Banking Activities. Motion Picture Industry. Not-for-Profit Organizations. Oil and Gas Producing Activities. Real Estate: Sales. Record and Music Industry. Regulated Operations. Title Plant. Appendices. Index.

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