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Implementation Problems and ShortCut Procedures
Field Test Results
2 other sections not shown
accounting records accumulated depreciation acquisition additions American Petroleum Institute Appendix applied assumptions average balance sheet basis Board calculation cash common-dollar computed construction in progress cost of timber current liabilities December 31 deferred income taxes deferred taxes depletion and amortization depreciation expense depreciation reserves equity method estimated exchange rates Exhibit expenditures extraordinary items FASB Exposure Draft field test companies field test participants field test submissions FIFO Financial Accounting fixed in terms foreign currency items gain or loss GNP Deflator gross fixed assets historical cost implementation problems included Income from continuing income statement inventory investment long-term debt measure mixed dollars mixed-dollar monetary items nonmonetary items operations participating companies plant and equipment price-level adjusted purchasing power gain ratio Reporting in Units restated financial statements Restatement Factor result of restatement short-cut procedures stockholders Tax Depletion timber harvested translated treasury stock U.S. dollars units of money year-end dollars