Original pronouncements : accounting standards, as of June 1, 1998

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Bibliographic Information

Original pronouncements : accounting standards, as of June 1, 1998

Financial Accounting Standards Board

Financial Accounting Standards Board , John Wiley & Sons, c1998

1998/99 ed

  • v. 1 : pbk
  • v. 2 : pbk

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Note

Vol. 1. FASB statements of standards -- Vol. 2. AICPA pronouncements. FASB interpretations, concepts statements, and technical bulletins. Topical index/appendixes

Description and Table of Contents

Volume

v. 1 : pbk ISBN 9780471197805

Description

These resources contain the original pronouncements put forth by the FASB and AICPA. The "FASB Original Pronouncements Volume I" contains the Statements 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, 1998. This edition has been updated to include Statement 132 "Employers Disclosures about Pensions and other Post-Retirement Benefits".

Table of Contents

Disclosure of Foreign Currency Translation Information. Reporting Gains and Losses from Extinguishment of Debt (An Amendment of APB Opinion No. 30). Accounting for Contingencies. Accounting for Leases. Financial Accounting and Reporting by Oil and Gas Producing Companies. Inception of the Lease (An Amendment of FASB Statement No. 13). Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief. Accounting for Preacquisition Contingencies of Purchased Enterprises (An Amendment of APB Opinion No. 16). Determining Materiality for Capitalization of Interest Cost (An Amendment of FASB Statement No. 34). Accounting for Franchise Fee Revenue. Revenue Recognition When Right of Return Exists. Financial Reporting by Producers and Distributors of Motion Picture Films. Release Party Disclosures. Accounting for Title Plant. Research and Development Arrangements. Accounting for Special Termination Benefits Paid to Employees. Accounting for Futures Contracts. Induced Conversions of Convertible Debt (An Amendment of APB Opinion No. 26) Employers' Accounting for Pensions. Recognition of Depreciation by Not-for-Profit Organizations. Statement of Cash Flows. Accounting for Income Taxes. Disclosures About Fair Value of Financial Instruments. Accounting for Income Taxes. Rescission of FASB Statement No. 32 and Technical Corrections. Accounting for Contributions Received and Contributions Made. Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. Accounting for Stock-Based Compensation. Earnings per Share.
Volume

v. 2 : pbk ISBN 9780471197812

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.

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