1997 Current Text
John Wiley & Sons, Aug 1, 1997 - Business & Economics - 1500 pages
The FASB Current Text is a topical integration of currently effective accounting and reporting standards. It features material from FASB Statements of Financial Accounting Standards and Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Volume I: General Standards contains those standards that are generally applicable to all enterprises. Volume II: Industry Standards 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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A10 Accounting Policies
A31 Additional Paidin Capital
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accounting principle adjustment agreement amortization apply award business combination capital carryforward carrying amount cash flows change in accounting combining enterprise common shares Company compensation cost computed contingency contract creditor current cost deductible deferred tax asset deferred tax liability depreciation determined diluted EPS disclosed disclosure dividends earnings per share effect EITF Issue employee enterprise's entity estimated example exercise price extraordinary item fair value FASB Statement financial instruments financial statements fiscal functional currency futures contracts gain or loss included income statement income taxes intangible assets interest rate interest rate swap interim period inventory investment Issues that provide loan market price ment number of shares obligation ordinary income payable payments percent provides interpretive guidance purchase received recognized Refer to paragraph repurchase agreement specified stock option stockholders subsidiary tax benefit tax expense tax rate temporary differences tion transactions transfer treasury stock troubled debt restructuring valuation allowance