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

Bibliographic Information

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

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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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"An amendment of the FASB accounting standards codification"

"February 2013"

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

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