Download or read book FASB Viewpoints written by and published by . This book was released on 1999 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The FASB After Ten Years written by Paul A. Pacter and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Loan Loss Reserves written by United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Financial Institutions and Consumer Credit and published by . This book was released on 1999 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book FASB Industry Standards written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 1995-08-22 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The FASB written by Paul B. W. Miller and published by McGraw-Hill/Irwin. This book was released on 1998 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall goal of this text is to pull back the veil of mystique that prevents many people from understanding an organization that is very important to the accounting profession and to the US economy. The FASB (Financial Account Standards Board) describes why financial reporting exists, why GAAP are needed, and why the FASB was created. This is a supplement for intermediate accounting courses as well as accounting theory courses.

Download or read book Financial Reporting and Changing Prices written by Financial Accounting Standards Board and published by . This book was released on 1981 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statements of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2001-09-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2001 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. Original Pronouncements: Volume I--FASB Statement 1-100 (0-471-39233-2) Original Pronouncements: Volume II--FASB Statements 101-140 (0-471-39233-2) Original Pronouncements: Volume III--AICPA Pronouncements and FASB Interpretations, Concepts Statements, and Technical Bulletins (0-471-39233-2) Features: Paragraphs containing amended standards are shaded to alert the reader. Status pages before each pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages ate retained for those omitted pronouncements. EITF Issues are cross-referenced on applicable status pages. Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emergency 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 FASBs question-and-answer Special Reports. CURRENT TEXT The 2001 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all current effective (as of June 1, 2001) FASB Statements, Interpretations, and Technical Bulleting and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: Current Text: Volume I--General Standard (0-471-15219-6) Current Text: Volume II--Industry Standards (0-471-15220-X) Features Arranged alphabetically by topics for easy reference. EITF Issues are listed by topic and where applicable linked to specific paragraphs. Topical index is included in both Volumes I and II for the convenience of the reader. Links Current Text paragraphs to the original pronouncements in a Volume II appendix. Contains the appendixes as described above for Volume II of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-15218-8) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. The Concepts are also included in Volume III of Original Pronouncements. Any accountant or financial executive who needs to refer to FASB pronouncements will not want to be without these timely accounting publications.

Download or read book Viewpoints written by Sean Leonard and published by . This book was released on 1999 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Recognition written by Renee Rampulla and published by John Wiley & Sons. This book was released on 2020-09-16 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations. Today, there is FASB ASC 606, a new standard which is critical to understand before it can be successfully implemented. Supported by practical examples, industry specific real-life scenarios, and more than a dozen exercises, this work will assist you in avoiding revenue recognition traps and provide you with the latest FASB guidance. You will gain an in-depth understanding of the revenue recognition framework that is built around the core principles of this new five-step process. In addition, you will gain a better understanding of the changes in disclosure requirements. Key topics covered include: Background, purpose, and main provisions of new standard (FASB ASC 606) Transition guidance Five-step process for recognizing revenue Disclosure requirements Implementation guidance — contracts, tax matters, internal controls, IT

Download or read book 2005 Original Pronouncements written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2005-08-29 with total page 1818 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2005 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. ORIGINAL PRONOUNCEMNTS The 2005 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: * Original Pronouncements: Volume I-FASB Statements 1-120 (0-471-73791-7) * Original Pronouncements: Volume II- FASB Statements 121-154 (0-471-73791-7) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7) Features * All Pronouncements amended by subsequent pronouncements reflect those amendments. * New in 2005-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 these 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 Takes 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. CURRENT TEXT The 2005 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, 2005) 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 (0-471-73789-5) * Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5 Features * 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 questions-and-answer Special Reports and FASB Staff Positions are included by topic. * Links current Text paragraphs to the Original Pronouncements in a Volume II appendix. * Contains the appendixes and topical index as described above for Volume III of Original Pronouncements.

Download or read book Wiley GAAP 2019 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2019-03-12 with total page 2342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2019 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB)—including the latest updates—this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. This user-friendly reference covers every pronouncement currently in effect or being deliberated—including FASB Technical Bulletins, FASB Implementation Guides, AcSEC Practice Bulletins, and AICPA Accounting Interpretations—in a single volume, fully referenced to the FASB Current Text and cross-referenced to the new FASB codification system. Clear and concise without sacrificing depth or rigor, this invaluable resource simplifies research and helps CPAs and other accounting professionals ensure accuracy and compliance. Examine the latest changes to US GAAP standards and practices Gain expert perspectives on the issues surrounding specific pronouncements Learn how the standards translate to common real-world scenarios Clarify implementation through numerous illustrations and real-world examples Staying up-to-date with constantly-evolving guidelines is a challenge, but the requirement for accurate interpretation and appropriate application adds an additional layer of complexity in an area where noncompliance could expose an organization to significant risk. Wiley GAAP 2019 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.

Download or read book Setting Standards for Financial Reporting written by A. Bowdoin Van Riper and published by Bloomsbury Publishing USA. This book was released on 1994-07-21 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.

Download or read book Timely Guidance on Emerging Issues and Implementation of FASB Standards written by FASB Task Force on Timely Financial Reporting Guidance and published by . This book was released on 1982 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book GAAP Guide Levels B C and D 2009 written by Judith Weiss and published by CCH. This book was released on 2008 with total page 1540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains cross references to companion publication: GAAP guide level A.

Download or read book 1996 Current Text written by Financial Accounting Standards Board and published by John Wiley & Sons. This book was released on 1996 with total page 964 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates currently effective accounting and reporting standards and incorporates material from AICPA Accounting Research Bulletins, APB Opinions, FASB Statements of Financial Accounting Standards, and FASB Interpretations.

Download or read book Accounting for Loan Loss Reserves written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by . This book was released on 2000 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book FASB Current Text 2008 written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2008-08-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 * 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