Current text : accounting standards as of June 1, 2004
著者
書誌事項
Current text : accounting standards as of June 1, 2004
Financial Accounting Standards Board , John Wiley & Sons, c2004
2004/2005 ed
- : [set]
- v. 1
- v. 2
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注記
At head of title: Financial Accounting Standards Board
V. 1. General standards--sections A06 to N35. -- v. 2. General standards--sections P16 to V18, Industry standards, Topical index/appendixes
Includes index
内容説明・目次
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 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 enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards. Intended a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory.
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