1999 Current Text, Industry Standards
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 1 contains the standards that are generally applicable to all enterprises, whilst Volume 2 contains 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.
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Bt7 Banking and Thrift Industries 51601
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96 and FAS accepted accounting principles accumulated plan benefits activities actuarial present value AICPA Amended by APB Amended by FAS amendment of FASB amortization APB Opinion application assets Basis for Conclusions beginning after December Business Combination capitalized carrying amount cash flows changes computed Cone Consensus reached Date and Transition Debt December 15 disallowance disclosed Disclosure Effective Date EITF Issue enterprise's entity Equity estimated example expenses fair value FAS1 FASB Statement FASl financial instruments financial statements fiscal years beginning forward contracts futures contracts guidance hedge Info insurance contracts insurance enterprise interest rate swap Interpretations investment lease liabilities loans loss ment method mortgage obligation off-balance-sheet oil and gas operations option payments period phase-in plan present value profit pronouncement Purchase real estate Recognition recognized refer to paragraph Reference CT Reference regulator reinsurance revenue statement of financial Stock Superseded by APB Superseded by FAS transactions