Current text : accounting standards as of June 1, 2008
著者
書誌事項
Current text : accounting standards as of June 1, 2008
Financial Accounting Standards Board, c2008
2008/2009 ed
- : [set]
- 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
An integration of effective accounting and reporting standards.
目次
Volume I. Notice to Users of the Current Text. An Introduction to the Current Text. General Standards. A07. Accounting Changes and Error Corrections. A10. Accounting Policies. A31 Additional Paid-in Capital. A35. Adjustments of Financial Statements for Prior Periods. A50. Asset Retirement Obligations. B05. Balance Sheet Classification: Current Assets and Current Liabilities. B10. Balance Sheet Display: Offsetting. B50. Business Combinations (APB 16). B51. Business Combinations (FAS 141). B53. Business Combinations (FAS 141(R). C08. Capital Stock: Capital Transactions. C11. Capital Stock: Dividends-in-Kind. C16. Capital Stock: Preferred Stock. C20. Capital Stock: Stock Dividends and Stock Splits. C23. Capital Stock: Treasury Stock. C24. Capital Structure: Disclosures. C25. Cash Flows Statement. C28. Changing Prices: Reporting Their Effects in Financial Reports. C32. Commitments: Long-Term Obligations. C35. Compensation: Share-Based Payment. C36. Compensation: Stock-Based. C38. Compensation to Employees: Deferred Compensation Agreements. C44. Compensation to Employees: Paid Absences. C47. Compensation to Employees: Stock Purchase and Option Plans. C49. Comprehensive Income: Financial Statement Presentation. C51. Consolidation (ARB 51). C52. Consolidation, Including Noncontrolling Interests in Consolidated Financial Statements (FAS 160). C54. Consolidation: Variable Interest Entities. C59. Contingencies. C67. Contributions. D05. Debt. D10. Debt: Convertible Debt, Conversion of Convertible Debt, and Debt with Stock Purchase Warrants. D12. Debt: Convertible Debt Instruments That May Be Settled in Cash upon Conversion Including Partial Cash Settlement). D18. Debt: Product Financing Arrangements. D22. Debt: Restructurings. D40. Depreciation. D50. Derivative Instruments and Hedging Activities. D60. Disposal of Long-Lived Assets. E11. Earnings per Share. E55. Employee Stock Ownership Plans (ESOPs). F05. Fair Value Measurements. F10. Fair Value Option. F25. Financial Instruments: Disclosure. F35. Financial Instruments: Servicing. F39. Financial Instruments: Transfers. F41. Financial Instruments with Characteristics of both Liabilities and Equity. F43. Financial Statements: Comparative Financial Statements. F60. Foreign Currency Translation. F65. Foreign Operations. G40. Goodwill and Other Intangible Assets. G80. Guarantees. I08. Impairment. I14. Income Statement Presentation: Discontinued Operations. I17. Income Statement Presentation: Extraordinary Items. I22. Income Statement Presentation: Unusual or Infrequent Items. I27. Income Taxes. I50. Insurance Costs. I60. Intangible Assets (APB 17). I67. Interest: Capitalization of Interest Costs. I69. Interest: Imputation of an Interest Cost. I73. Interim Financial Reporting. I78. Inventory. I80. Investments: Debt and Equity Securities. I82. Investments: Equity Method. L10. Leases. L20. Lending Activities. L32. Liabilities: Exit or Disposal Costs. L35. Liabilities: Extinguishments. N35. Nonmonetary Transactions. Volume II. Notice to Users of the Current Text. An Introduction to the Current Text. General Standards. P16. Pension Costs. P32. Postemployment Benefits. P40. Postretirement Benefits Other Than Pensions. P75. Property, Plant, and Equipment. Q15. Quasi Reorganizations. R10. Real Estate. R36. Related Parties. R50. Research and Development. R55. Research and Development Arrangements. R70. Retained Earnings. R75. Revenue Recognition. S30. Segment Disclosures and Related Information. T10. Taxes: Real and Personal Property Taxes. V18. Valuation: Use of Valuation Allowances. Industry Standards. Br5. Broadcasting Industry. Bt7. Banking and Thrift Industries (Prior to FAS 141(R). Bt8. Banking and Thrift Industries (After FAS 141(R). Ca4. Cable Television Industry. Co2. Computer Software to Be Sold, Leased, or Otherwise Marketed. Co4. Contractor Accounting: Construction-Type Contracts. Co5. Contractor Accounting: Government Contracts. De4. Development Stage Enterprises. Fi4. Finance Companies. Fr3. Franchising: Accounting by Franchisors. In6. Insurance Industry. In8. Investment Companies. Mo4. Mortgage Banking Activities. Mo8. Motion Picture Industry. No5. Not-for-Profit Organizations. Oi5. Oil and Gas Producing Activities. Pe5. Pension Funds: Accounting and Reporting by Defined Benefit Pension Plans. Re1. Real Estate: Sales. Re2. Real Estate: Accounting for Costs and initial Rental Operations of Real Estate Projects. Re4. Record and Music industry. Re6. Regulated Operations. Ti7. Title Plant. Appendixes. Appendix Aa Schedule of AICPA Practice Bulletins, Audit and Accounting Guides, and Statements of Position. Appendix Ba Schedule of Amended and Superseded Accounting Pronouncements. Appendix Ca Effective Dates of Pronouncements. Appendix Da Issues Discussed by the FASB Emerging Issues Task Force. Appendix Ea Current Text Sections That Are Superseded by Pronouncements with Delayed Effective Dates. B50a Business Combinations (APB 16). C36a Compensation: Stock-Based. C47a Compensation to Employees: Stock Purchase and Option Plans. I60a Intangible Assets (APB 17). Appendix Fa Schedule of AICPA and FASB Original Pronouncements. Appendix Ga Cross-Referencea Original Pronouncements to Current Text Paragraphs. Topical Index.
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