Current text : accounting standards as of June 1, 1998
著者
書誌事項
Current text : accounting standards as of June 1, 1998
Wiley, c1998
1998/99 ed
- v. 1
- v. 2
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注記
v. 1. General standards, topical index
v. 2. Industry standards, topical index/appendixes
At head of title: Financial Accounting Standards Board
内容説明・目次
- 巻冊次
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v. 1 ISBN 9780471197829
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 Changes. Accounting Policies. Balance Sheet Display: Offsetting. Business Combinations. Capital Stock: Dividends-in-Kind. Capital Stock: Preferred Stock. Cash Flows Statement. Compensation: Long-Term Obligations. Compensation to Employees: Paid Absences. Consolidation. Contingencies. Debt. Depreciation. Earnings per Share. Financial Instruments: Transfers. Financial Statements: Comparative Financial Statements. Futures Contracts. Impairment. Income Taxes. Insurance Costs. Intangible Assets. Interim Financial Reporting. Investments: Equity Method. Leases. Pension Costs. Postemployment Benefits. Real Estate. Related Parties. Retained Earnings. Revenue Recognition. Taxes: Real and Personal Property Taxes. Valuation: Use of Valuation Allowances. Index.
- 巻冊次
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v. 2 ISBN 9780471197836
目次
Partial table of contents: Broadcasting Industry. Banking and Thrift Industries. Cable Television Industry. Computer Software to Be Sold, Leased, or Otherwise Marketed. Development Stage Enterprises. Finance Companies. Insurance Industry. Investment Companies. Mortgage Banking Activities. Oil and Gas Producing Activities. Real Estate: Sales. Real Estate: Accounting for Costs and Initial Rental Operations of Real Estate Projects. Title Plant. Appendices. Index.
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