Original pronouncements : accounting standards, as of June 1, 2006

著者

• Financial Accounting Standards Board

書誌事項

Original pronouncements : accounting standards, as of June 1, 2006

Financial Accounting Standards Board , John Wiley & Sons, c2006

As amended 2006/2007 ed

• : [set]
• v. 1
• v. 2
• v. 3

タイトル別名

Original pronouncements : as amended, as of June 1, 2006

注記

At head of title: Financial Accounting Standards Board

Vol. 1. FASB statements of standards 1-120 -- v. 2. FASB statements of standards 121-156 -- v. 3. AICPA pronouncements, FASB interpretations, FASB technical bulletins, FASB staff positions, FASB concepts statements, Topical index/appendixes

Includes bibliographical references and index

内容説明・目次

内容説明

"The 2006 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 2006 Original Pronouncements" contains the FASB and AICPA pronouncements in three volumes: "Original Pronouncements: Volume I - FASB Statements 1-120" (0-470-05257-0); "Original Pronouncements: Volume II - FASB Statements 121-156" (0-470-05257-0); and, "Original Pronouncements: Volume III - AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements" (0-470-05257-0). 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. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements.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 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 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 and FASB Staff Positions. "The 2006 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, 2006) 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" (0-470-05255-4); "Current Text: Volume II - General Standards - Sections P16 to V18 and Industry Standards" (0-470-05255-4). It 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 question-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 contains the appendixes and a topical index as described above for Volume III of "Original Pronouncements."

目次

Volume 1. 1. Disclosure of Foreign Currency Translation Information. 2. Accounting for Research and Development Costs. 3. Reporting Accounting Changes in Interim Financial Statements (an amendment of APB Opinion No. 28). 4. Reporting Gains and Losses from Extinguishment of Debt (an amendment of APB Opinion No. 30). 5. Accounting for Contingencies. 6. Classification of Short-Term Obligations Expected to be Refinanced (an amendment of ARB No. 43, Chapter 3A). 7. Accounting and Reporting by Development Stage Enterprises. 8. Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. 9. Accounting for Income Taxes-Oil and Gas Producing Companies (an amendment of APB Opinions No. 11 and 23). 10. Extension of "Grandfather" Provisions for Business Combinations (an amendment of APB Opinion No. 16). 11. Accounting for Contingencies-Transition Method (an amendment of FASB Statement No. 5). 12. Accounting for Certain Marketable Securities. 13. Accounting for Leases. 14. Financial Reporting for Segments of a Business Enterprise. 15. Accounting by Debtors and Creditors for Troubled Debt Restructurings. 16. Prior Period Adjustments. 17. Accounting for Leases-Initial Direct Costs (an amendment of FASB Statement No. 13). 18. Financial Reporting for Segments of a Business Enterprise-Interim Financial Statements (an amendment of FASB Statement No. 14). 19. Financial Accounting and Reporting by Oil and Gas Producing Companies. 20. Accounting for Forward Exchange Contracts (an amendment of FASB Statement No. 8). 21. Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises (an amendment of APB Opinion No. 15 and FASB Statement No. 14). 22. Changes in the Provisions of Lease Agreements Resulting from Refunding of Tax-Exempt Debt (an amendment of FASB Statement No. 13). 23. Inception of the Lease (an amendment of FASB Statement No. 13). 24. Reporting Segment Information in financial Statements that are presented in Another Enterprise's Financial Report (an amendment of FASB Statement No. 14). 25. Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies (an amendment of FASB Statement No. 19). 26. Profit Recognition on Sales-Type Leases of real Estate (an amendment of FASB Statement No. 13). 27. Classifications of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases (an amendment of FASB Statement No. 13). 28. Accounting for Sales with Leasebacks (an amendment of FASB Statement No. 13). 29. Determining Contingent Rentals (an amendment of FASB Statement No. 13). 30. Disclosure of Information about Major Customers (an amendment of FASB Statement No. 14). 31. Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief. 32. Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Positions and Guides on Accounting and Auditing Matters (an amendment of APB Opinion No. 20). 33. Financial Reporting and Changing Prices. 34. Capitalization of Interest Cost. 35. Accounting and Reporting by Defined Benefit Pension Plans. 36. Disclosure of Pension Information (an amendment of APB Opinion No. 8). 37. Balance Sheet Classification of Deferred Income Taxes (an amendment of APB Opinion No. 11). 38. Accounting for Preacquisition Contingencies of Purchased Enterprises (an amendment of APB Opinion No. 16). 39. Financial reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas (a supplement to FASB Statement No. 33). 40. Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber (a supplement to FASB No. 33). 41. Financial reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate (a supplement to FASB Statement No. 33). 42. Determining materiality for Capitalization of Interest Cost (an amendment of FASB Statement No. 34). 43. Accounting for Compensated Absences. 44. Accounting for Intangible Assets of Motor Carriers (an amendment of Chapter 5 of ARB No. 33 and an interpretation of APB Opinions No. 17 and 30). 45. Accounting for Franchise Free Revenue. 46. Financial reporting and Changing Prices: Motion Picture Films (a supplement to FASB Statement No. 33). 47. Disclosure of Long-Term Obligations. 48. Revenue Recognition When Right of Return Exists. 49. Accounting for Product Financing Arrangements. 50. Financial reporting in the Record and Music Industry. 51. Financial reporting by Cable Television Companies. 52. Foreign Currency Translation. 53. Financial Reporting by Producers and Distributors of Motion Pictures. 54. Financial Reporting and Changing Prices: Investment Companies (an amendment of FASB Statement No. 33). 55. Determining whether a Convertible Security IS a Common Stock Equivalent (an amendment of APB Opinion No. 15). 56. Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-related Organizations as Preferable for Purposes of Applying APB Opinion 20 (an amendment of FASB Statement No. 32). 57. Related Party Disclosure. 58. Capitalization of Interest Cost in Financial Statements that Include Investments Accounted for by the Equity Method (an amendment of FASB Statement No. 34). 59. Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units (an amendment of FASB Statement No. 35). 60. Accounting and Reporting by Insurance Enterprises. 61. Accounting for Title Plant. 62. Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants (an amendment of FASB Statement No. 34). 63. Financial reporting by Broadcasters. 64. Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements (an amendment of FASB Statement No. 4). 65. Accounting for Certain Mortgage Banking Activities. 66. Accounting for Sales of Real Estate. 67. Accounting for Costs and Initial Rental Operations or real Estate Projects. 68. Research and Development Arrangements. 69. Disclosures about Oil and Gas Producing Activities (an amendment of FASB Statements No. 19, 25, 33, and 39). 70. Financial Reporting and Changing Prices: Foreign Currency translation (an amendment of FASB Statement No. 33). 71. Accounting for the Effects of Certain Types of Regulation. 72. Accounting for Certain Acquisitions of Banking or Thrift Institutions (an amendment of APB Opinion No. 17, and interpretation APB Opinions No. 16 and 17, and amendment of FASB Interpretation No. 9). 73. Reporting a change in Accounting for Railroad Track Structures (an amendment of APB Opinion No. 20). 74. Accounting for Special Termination Benefits Paid to Employees. 75. Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units (an amendment of FASB Statement No. 35). 76. Extinguishment of Debt (an amendment of APB Opinion No. 26). 77. Reporting by Transferors for Transfers or Receivables with Recourse. 78. Classification of Obligations that are Callable by the Creditor (an amendment of ARB No. 43, Chapter 3A). 79. Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises (an amendment of APB Opinion No. 16). 80. Accounting for Futures Contracts. 81. Disclosure of Postretirement health care and Life Insurance Benefits. 82. Financial reporting and Changing Prices: Elimination of Certain Disclosures (an amendment of FASB Statement No. 33). 83. Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20 (an amendment of FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10). 84. Induced Conversions of Convertible Debt (an amendment of APB Opinion No. 26). 85. Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent (an amendment of APB Opinion No. 15). 86. Accounting for the Cost of Computer Software to be Sold, Leased, or otherwise marketed. 87. Employers' Accounting for Pensions. 88. Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits. 89. Financial Reporting and Changing Prices. 90. Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs (an amendment of FASB Statement No. 71). 91. Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases (an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 71). 92. Regulated Enterprises-Accounting for Phase-in Plans (an amendment of FASB Statement No. 71). 93. Recognition of Depreciation by Not-for-Profit Organizations. 94. Consolidation of All Majority-Owned Subsidiaries (an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43 Chapter 12). 95. Statement of Cash Flows. 96. Accounting for Income Taxes. 97. Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments. 98. Accounting for Lease (an amendment of FASB Statement No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulleting No. 79-11). 99. Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations (an amendment of FASB Statement No. 93). 100. Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96 (an amendment of FASB Statement No. 96). 101. Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71). 102. Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for resale (an amendment of FASB Statement No. 95). 103. Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96 (an amendment of FASB Statement No. 96). 104. Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging transactions (an amendment of FASB Statement No. 95). 105. Disclosure of Information about financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk. 106. Employers' Accounting for Postretirement Benefits Other Than Pensions. 107. Disclosures about Fair Value of Financial Instruments. 108. Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96 (an amendment of FASB Statement No. 96). 109. Accounting for Income Taxes. 110. Reporting by Defined Benefit Pension Plans of Investment Contracts (an amendment of FASB Statement No. 35). 111. Rescission of FASB Statement No. 32 and Technical Corrections. 112. Employers' Accounting for Postemployment benefits of Short-Duration and Long-Duration Contracts. 113. Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts. 114. Accounting by Creditors for Impairment of a Loan (an amendment of FASB Statements No. 5 and 15). 115. Accounting for Certain Investments in Debt and Equity Securities. 116. Accounting for Contributions Received and Contributions Made. 117. Financial Statements of Not-for-Profit Organizations. 118. Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosure (an amendment of FASB Statement No. 114). 119. Disclosure about Derivative Financial Instruments and Fair Value. 120. Accounting and Reporting by Manual Life Insurance Enterprises and by Insurance Enterprise for Certain Long-Duration Participating Contracts (an amendment of FASB Statements No. 60, 97, and 113 and Interpretation No. 40). Volume 2. 121. Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of. 122. Accounting for Mortgage Servicing Rights (an amendment of FASB Statement No. 65). 123. Accounting for Stock-Based Compensation. 123(R). Share-Based Payment. 124. Accounting for Certain Investments Held by Not-for-Profit Organizations. 125. Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. 126. Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities (an amendment of FASB Statement No. 107). 127. Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125 (an amendment of FASB Statement No. 125). 128. Earnings per Share. 129 .Disclosure of Information about Capital Structure. 130. Reporting Comprehensive Income. 131. Disclosures about Segments of an Enterprise and Related Information. 132. Employers' Disclosures about Pensions and Other Postretirement Benefits (an amendment of FASB Statements No. 87, 88, and 106). 132(R). Employers' Disclosures about Pensions and Other Postretirement Benefits (revised 2003) (an amendment of FASB Statements No. 87, 88, and 106). 133. Accounting for Derivative Instruments and Hedging Activities. 134. Accounting for Mortgage-Backed Securities retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise (an amendment of FASB Statement No. 65). 135. Rescission of FASB Statement No. 75 and Technical Corrections. 136. Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others. 137. Accounting for Derivative Instruments and Hedging Activities Deferral of the Effective Date of FASB Statement No. 133 (an amendment of FASB Statement No. 133). 138. Accounting for Certain Derivative Instruments and certain Hedging Activities (an amendment of FASB Statement No. 133). 139. Rescission of FASB Statement No. 53 and amendments of FASB Statements No. 63, 89, and 121. 140. Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No. 125). 141. Business Combinations. 142. Goodwill and Other Intangible Assets. 143. Accounting for Asset retirement Obligations. 144. Accounting for the Impairment of Disposal of Long-Lived Assets. 145. Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections. 146. Accounting for Costs Associated with Exit or Disposal Activities. 147. Acquisitions of Certain Financial Institutions (an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No.9). 148. Accounting for Stock-Based Compensation-Transition and Disclosure (an amendment of FASB Statement No. 123). 149. Amendment of Statement 133 on Derivative Instruments and Hedging Activities. 150. Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity. 151. Inventory Costs (an amendment of ARB no. 43, Chapter 4). 152. Accounting for Real Estate Time-Sharing Transactions (an amendment of FASB Statements No. 66 and 67). 153. Exchanges of Nonmonetary Assets (an amendment of APB Opinion No. 29). 154. Accounting Changes and Error Corrections (a replacement of APB Opinion No. 20 and FASB Statement No. 3). 155. Accounting for Certain Hybrid Financial Instruments (an amendment of FASB Statements No. 133 and 140). 156. Accounting for Servicing of Financial Assets (an amendment of FASB Statement No. 140). Volume 3. Committee on Accounting Procedure Accounting Research Bulletins (ARB). Accounting Principles Board Opinions (APB). AICPA Accounting Interpretations (AIN). FASB Interpretations (FIN). FASB Technical Bulletins (FTB). FASB Staff Positions (FSP). FASB Concepts Statements (CON). Appendixes. Appendix A. AICPA Practice Bulletins, Audit Guides, 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. Topical Index.

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詳細情報

• NII書誌ID(NCID): BA78489412
• ISBN:
  • 0470052570
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Norwalk, Conn.,New York
• ページ数/冊数: 3 v.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5616.U5
  • DC21 : 657/.0218
  • NDC9 : 336.9
• 件名:
  • LCSH : Accounting -- Standards -- United States