Current text : accounting standards as of June 1, 2006
著者
書誌事項
Current text : accounting standards as of June 1, 2006
Financial Accounting Standards Board , Wiley, c2006
2006/2007 ed
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- v. 1
- v. 2
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注記
At head of title: Financial Accounting Standards Board
Vol. 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) contain those standards that are generally applicable to all enterprises. Volume II (Industry Standards) contain 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. It is intended as a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory. It is also available on the "Financial Accounting Research System (FARS) CD-ROM", ISBN 0-471-05260-0.
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