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Bl Development and Sources of Generally Accepted Accounting Prin
B9 Accounting for Income Taxes B91
Employers Accounting for Postretirement Benefits Other Than Pensions Chapter B12
28 other sections not shown
Accounting Standards accounts payable accumulated postretirement benefit actuarial present value AICPA allocated amortization amount APB Opinion APBO audit balance sheet Bankruptcy basis budget capital carryforwards cash flows cash receipts changes claims contracts corporation creditors debt debtor deductible deferred tax determining disclosure effect EITF Issue employees equity ethical example exchange expected fair value FASB filing financial instruments financial statements financing activities flow from operating foreign currency future GAAP gain or loss income statement income taxes interest inventory investing lease measurement method operating activities operating cash flows payments pension percent period plan assets plan participants postretirement benefit cost postretirement benefit obligation postretirement benefit plan present prior purchase recognition recognized registration result revenues scheduling Section securities service cost SFAS 96 statement of cash tax expense taxable temporary differences transactions transition obligation U.S. dollar unrecognized