Current text : accounting standards as of June 1, 2007
著者
書誌事項
Current text : accounting standards as of June 1, 2007
Financial Accounting Standards Board , J. Wiley, c2007
2007/2008 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 A07 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. Material not contained in the standards section of an original pronouncement is included where necessary to help the reader understand or implement the current text. It integrates financial accounting and reporting standards according to the major subject area to which they apply and contains a source reference to the Original Pronouncements.
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