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Refinanced an amendment of ARB No 43 Chapter 3A
Aggregation and Classification of Information 71
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accepted accounting principles accounting and reporting accounting principles accrual agreement AICPA allocated amortization APB Opinion N0 Appendix applied balance sheet basis Board believes Board concluded capital lease carrying amount classified creditor criteria criterion current liabilities debtor December 31 depreciation determined development costs development stage enterprises direct financing lease disclosed Discussion Memorandum economic effective date effective interest rate enterprise's equipment established operating enterprises estimated Exposure Draft face amount fair value Financial Accounting Financial Accounting Standards financial statements fiscal gain or loss graph included income statement income tax industry segments interim period lease term leased property lessee lessor leveraged leases ment method minimum lease payments nonrecourse debt oil and gas operating lease payable present value prior period adjustments production receivable recognized recorded investment reﬂect rentals reportable segments research and development residual value respondents restated result retroactive revenue short-term obligation tion transaction transfers troubled debt restructuring