Current text : accounting standards as of June 1, 2002

Author(s)

• Financial Accounting Standards Board

Bibliographic Information

Current text : accounting standards as of June 1, 2002

Financial Accounting Standards Board

Financial Accounting Standards Board , John Wiley & Sons, c2002

2002/2003 ed

• v. 1 : pbk
• v. 2 : pbk

Other Title

Current text accounting standards as of June 1, 2002

Note

v. 1. General standards, Topical index

v. 2. Industry standards, Topical index/appendixes

Includes index

Description and Table of Contents

Volume

v. 2 : pbk ISBN 9780471218548

Description

Description: Volume II contains specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries.

Volume

v. 1 : pbk ISBN 9780471218562

Table of Contents

Notice to Users of the Current Text. An Introduction to the Current Text. Accounting Changes. Accounting Policies. Additional Paid-in Capital. Adjustments of Financial Statements for Prior Periods. Asset Retirement Obligations. Balance Sheet Classification: Current Assets and Current Liabilities. Balance Sheet Display: Offsetting. Business Combinations (APB 16). Business Combinations (FAS 141). Capital Stock: Capital Transactions. Capital Stock: Dividends-in-Kind. Capital Stock: Preferred Stock. Capital Stock: Stock Dividends and Stock Splits. Capital Stock: Treasury Stock. Capital Structure: Disclosures. Cash Flows Statement. Changing Prices: Reporting Their Effects in Financial Reports. Commitments: Long-Term Obligations. Compensation: Stock-Based. Compensation to Employees: Deferred Compensation Agreements. Compensation to Employees: Paid Absences. Compensation to Employees: Stock Purchase and Option Plans. Comprehensive Income: Financial Statement Presentation. Consolidation. Contingencies Contributions. Debt. Debt: Convertible Debt, Conversion of Convertible Debt, and Debt with Stock Purchase Warrants. Debt: Product Financing Arrangements. Debt: Restructurings. Depreciation. Derivative Instruments and Hedging Activities. Disposal of Long-Lived Assets. Earnings per Share. Employee Stock Ownership Plans (ESOPs). Financial Instruments: Disclosure. Financial Instruments: Servicing. Financial Instruments: Transfers (FAS 125). Financial Instruments: Transfers (FAS 140). Financial Statements: Comparative Financial Statements. Foreign Currency Translation. Foreign Operations. Goodwill and Other Intangible Assets. Impairment. Income Statement Presentation: Discontinued Operations (APB 30). Income Statement Presentation: Discontinued Operations (FAS 144). Income Statement Presentation: Extraordinary Items. Income Statement Presentation: Unusual or Infrequent Items. Income Taxes. Insurance Costs. Intangible Assets (APB 17). Interest: Capitalization of Interest Costs. Interest: Imputation of an Interest Cost. Interim Financial Reporting. Inventory. Investments: Debt and Equity Securities. Investments: Equity Method. Leases. Lending Activities. Liabilities: Extinguishments. Nonmonetary Transactions. Pension Costs. Postemployment Benefits. Postretirement Benefits Other Than Pensions. Quasi Reorganizations. Real Estate. Related Parties. Research and Development. Research and Development Arrangements. Retained Earnings. Revenue Recognition. Segment Disclosures and Related Information. Taxes: Real and Personal Property Taxes. Valuation: Use of Valuation Allowances.

by "Nielsen BookData"

• NCID: BA59183619
• ISBN:
  • 0471218561
  • 0471218545
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Norwalk, Conn.,New York
• Pages/Volumes: 2 v.
• Size: 24 cm
• Classification:
  • LCC : HF5616.U5
  • DC19 : 657/.0218
  • NDC7 : 336.92
  • NDC9 : 336.9
• Subject Headings:
  • LCSH : Accounting -- Standards -- United States