Current text : accounting standards as of June 1, 1999

書誌事項

Current text : accounting standards as of June 1, 1999

Financial Accounting Standards Board

Financial Accounting Standards Board , John Wiley & Sons, c1999

1999/2000 ed

  • v. 1 : pbk
  • v. 2 : pbk

タイトル別名

Current text accounting standards

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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 9780471355199

内容説明

"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. Volume 1 contains the standards that are generally applicable to all enterprises, whilst Volume 2 contains specialised standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards.

目次

Partial table of contents: Accounting Changes. Accounting Policies. Additional Paid-in Capital. Capital Stock: Capital Transactions. Capital Stock: Dividends-in-Kind. Capital Stock: Preferred Stock. Compensation to Employees: Stock Purchase and Option Plans. Comprehensive Income: Financial Statement Presentation. Debt: Convertible Debt, Conversion of Convertible Debt, and Debt with Stock Purchase Warrants. Debt: Product Financing Arrangements. Financial Statements: Comparative Financial Statements. Foreign Currency Translation. Foreign Operations. Income Taxes. Insurance Costs. Intangible Assets. Inventory. Investments: Debt and Equity Securities. Investments: Equity Method. Nonmonetary Transactions. Pension Costs. Postemployment Benefits. Postretirement Benefits Other Than Pensions. Taxes: Real and Personal Property Taxes. Valuation: Use of Valuation Allowances. Topical Index.
巻冊次

v. 2 : pbk ISBN 9780471355205

内容説明

"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. Volume 1 contains the standards that are generally applicable to all enterprises, whilst Volume 2 contains specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards.

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