Current text : accounting standards as of June 1, 1999
著者
書誌事項
Current text : accounting standards as of June 1, 1999
Financial Accounting Standards Board , John Wiley & Sons, c1999
1999/2000 ed
- v. 1 : pbk
- v. 2 : pbk
- タイトル別名
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Current text accounting standards
大学図書館所蔵 件 / 全34件
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v. 1 : pbk336.9/A 15-9/20000271017212000002714,
v. 2 : pbk336.9/A 15-9/20000272017212000002726 -
v. 1 : pbkBI||4-39||ACCO||5F別置99061483,
v. 2 : pbkBI||4-39||ACCO||5F別置99061484 -
v. 1 : pbk336.92||Fi||1999-00-140876099,
v. 2 : pbk336.92||Fi||1999-00-240877390 -
該当する所蔵館はありません
- すべての絞り込み条件を解除する
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
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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
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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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