Current text : accounting standards as of June 1, 2005
著者
書誌事項
Current text : accounting standards as of June 1, 2005
Financial Accounting Standards Board , Wiley, c2005
2005/2006 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 "2005 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. "The 2005 Original Pronouncements" contains the FASB and AICPA pronouncements in three volumes: "Original Pronouncements: Volume I - FASB Statements 1-120 (0-471-73791-7)", "Original Pronouncements: Volume II - FASB Statements 121-154 (0-471-73791-7)" and "Original Pronouncements: Volume III - AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7)." All Pronouncements amended by subsequent pronouncements reflect those amendments. It includes all current FASB Staff Positions. Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. This title contains completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements.
EITF Issues and AICPA Accounting Standards Executive 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 Takes Force (EITF). Volume III contains the appendixes and a topical index to material in the "Original Pronouncements and Current Text" volumes. It also deals with EITF issues, and the FASB's question-and-answers Special Reports, and FASB Staff Positions. "The 2005 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, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: "Current Text Volume I - General Standards - Sections A06 to N35 (0-471-73789-5), and "Current Text: Volume II: General Standards - Sections P16 to V18 and Industry Standards (0-471-73789-5)". This title is 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 questions-and-answer Special Reports and FASB Staff Positions are included by topic. It links "Current Text" paragraphs to the "Original Pronouncements" in a Volume II appendix. It also contains the appendixes and topical index as described above for Volume III of "Original Pronouncements".
目次
- Volume I. Notice to Users of the Current Text. An Introduction toe the Current Text. Central Standards. Accounting changes. Accounting changes and Error corrections. Accounting Policies. Additional Paid--in Capital. Adjustments and 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: Share--Based Payment. 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 (FIN 46) Consolidation: Variable Interest Entities (FIN 46(R)). 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. Earning 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 Staeme4nt 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 and 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. Volume II. Notice to Users of the Current Text. An Introduction to the current Text. 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: Used of Valuation Allowances. 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 Franchisers. 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. Scheduler 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 ACIPA and FASB Original Pronouncements. Appendix G. Cross--Reference--Original Pronouncements to Current Text Paragraphs. Appendix H. Excerpts from FASB Concepts Statement 7. Topical Index.
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