2002 Financial Accounting Standards Board (FASB) Original Pronouncements, Volumes 1-2
Shading and sidebars alert readers when standards have been amended or superseded.
* Status pages identify source of any changes, other pronouncements affected, and principal effective date.
* EITF issues are cross-referenced to related pronouncements.
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Regulated EnterprisesAccounting for the Discontinuation
Statement of Cash FlowsExemption of Certain Enterprises
Accounting for Income TaxesDeferral of the Effective
34 other sections not shown
accepted accounting principles accumulated postretirement benefit actuarial present value AICPA amended amortization APB Opinion apply award Board believes Board concluded Board decided carryforward carrying amount compensation cost contributions creditor December 15 deferred tax asset deferred tax liability disclosures earnings Effective Date employee stock options entity equity instruments estimated example exercise price expected future cash Exposure Draft fair value FASB Statement financial assets financial instruments financial statements future cash flows gains and losses grant date impaired loans income taxes insurance contracts insurance enterprises investment measure ment method not-for-profit organizations operations paragraph pension percent plan assets plan participants postretirement benefit cost postretirement benefit obligation received recognition recognized reinsurance repurchase agreements respondents restricted net assets result risk-free interest rate securitization specified Statement 71 statement of financial stock-based Swieringa tax benefit tax expense temporary differences tion transactions transfer transferor vesting volatility