Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer ProtectionPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Current Issues Before the Financial Accounting Standards Board
Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer ProtectionPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Contemporary Issues in Accounting Regulation
Author: Stuart McLeayPublisher: Springer Science & Business Media
ISBN: 1461545897
Category : Business & Economics
Languages : en
Pages : 225
Book Description
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
The Financial Accounting Standards Board and Small Business Growth
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and InvestmentPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 100
Book Description
Financial Accounting Standards Board's Rule
Author: United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored EnterprisesPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Preliminary Views of the Governmental Accounting Standards Board on Major Issues Related to College and University Financial Reporting Model
Author: EITF Abstracts
Author: FASB Emerging Issues Task ForcePublisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
2005 Original Pronouncements
Author: Financial Accounting Standards Board (FASB)Publisher: Wiley
ISBN: 9780471737919
Category : Business & Economics
Languages : en
Pages : 1628
Book Description
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.
The Financial Accounting Standards Board Act
Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer ProtectionPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 76
Book Description
Current Issues Before the Financial Accounting Standards Board
Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer ProtectionPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Subsequent Events
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 44
Book Description