Current text : accounting standards as of June 1, 2003

著者

書誌事項

Current text : accounting standards as of June 1, 2003

Financial Accounting Standards Board , John Wiley & Sons, c2003

2003/2004 ed

  • : [set]
  • v. 1
  • v. 2

大学図書館所蔵 件 / 全31件

この図書・雑誌をさがす

注記

At head of title: Financial Accounting Standards Board

V. 1. General standards -- v. 2. Industry standards, Topical index/appendixes

Includes index

内容説明・目次

内容説明

The 2003 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMENTS The 2003 Original Pronouncements contains the FASB and AICPA pronouncements in three Volumes: Original Pronouncements: Volume I-FASB Statements 1-100 (0-471-23013-8) Original Pronouncements: Volume II-FASB Statements 101-150 (0-471-23013-8) Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Concepts Statement, and Technical Bulletins (0-471-23013-8) Features Paragraphs containing amended standards are shaded to alert the reader. Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements. EITF Issues and AICPA Accounting Standards Executives Committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. Separate appendixes identify amended paragraphs, effective dates for all Pronouncements, and topics discussed by the FASB Emerging Issues Task Force (EITF). Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text Volumes, EITF Issues, and the FASB's question-and-answer Special Reports. CURRENT TEXT The 2003 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2003) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinion, Interpretations, and Accounting Research Bulletins in two volumes: Current Text: Volume I-General Standards (0-471-56290-4) Current Text: Volume II-Industry Standards (0-471-56290-4) Features Arranged alphabetically by topics for easy reference. EITF Issues are listed by topic and where applicable linked to specific paragraphs. AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. FASB's question-and-answer Special Reports and FASB Staff Positions are included y topic. Links Current Text paragraphs to the original pronouncements in a Volume II appendix. Contains the appendixes and a topical index as described above for Volume III of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-23014-6) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. the Concepts are also included in Volume III of Original pronouncements. Any accountant or financial executive who need to refer to FASB pronouncements will not want to be without these timely accounting publications.

目次

  • Volume I
  • 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 Stock: 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
  • Consolidation: Variable Interest Entities
  • 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 Instruments with characteristics of both Liabilities and Equity
  • Financial Statements: Comparative Financial Statements
  • Foreign Currency Translation
  • Foreign Operations
  • Goodwill and Other Intangible Assets
  • Guarantees
  • Impairment
  • Income Statement Presentation: Discontinued Operations
  • 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: Exit or Disposal Costs
  • 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
  • Volume II
  • Broadcasting Industry
  • Banking and Thrift Industries
  • Cable television Industry
  • Computer Software to Be Sold, Leased, or Otherwise Marketed
  • Contractor Accounting: Construction-Type Contracts
  • Contractor Accounting: Government Contracts
  • Development Stage Enterprises
  • Finance Companies
  • Franchising: Accounting by Franchisors
  • Insurance Industry
  • Investment Companies
  • Mortgage Banking Activities
  • Motion Picture Industry
  • Not-for-Profit Organizations
  • Oil and Gas producing Activities
  • Pension Funds: Accounting and Reporting by Defined Benefit Pension Plans
  • Real Estate: Sales
  • Real Estate: Accounting for Costs and Initial rental operations of Real Estate Projects
  • Record and Music Industry
  • Regulated operations
  • Title Plant
  • Appendixes
  • Appendix A-Schedule of AICPA Practice Bulletins, Audit and Accounting Guides, and Statements of Position
  • Appendix B-Schedule of Amended and Superseded Accounting Pronouncements
  • Appendix C-Effective Dates of Pronouncements
  • Appendix D-Issues Discussed by the FASB Emerging Issues Task Force
  • Appendix E-Current Text Sections That Are Superseded by Pronouncements with Delayed Effective Dates
  • Appendix F-Schedule of AICPA and FASB Original Pronouncements
  • Appendix G-Cross-Reference-Original pronouncements to Current Text Paragraphs
  • Appendix H-Excerpts from FASB Concepts Statement 7
  • Topical Index

「Nielsen BookData」 より

詳細情報

ページトップへ