Liabilities (topic 405) : obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date

書誌事項

Liabilities (topic 405) : obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date

(Financial accounting series, no. 381 . FASB accounting standards update ; no. 2013-04)

Financial Accounting Standards Board of the Financial Accounting Foundation, c2013

タイトル別名

Obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date

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注記

"An amendment of the FASB accounting standards codification"

"February 2013"

"a consensus of the FASB Emerging Issues Task Force"--Cover

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