2001 Original Pronouncements / Edition 1

2001 Original Pronouncements / Edition 1

by Financial Accounting Standards Board (FASB)
     
 

ISBN-10: 0471392332

ISBN-13: 9780471392330

Pub. Date: 08/01/2001

Publisher: Wiley

These annual resources contain all the original pronouncements put forth by the FASB and AICPA. Contains the Statements of.

• Financial Accounting Standards issued by the Financial Accounting Standards Board and material issued by the AICPA or its committees.

Overview

These annual resources contain all the original pronouncements put forth by the FASB and AICPA. Contains the Statements of.

• Financial Accounting Standards issued by the Financial Accounting Standards Board and material issued by the AICPA or its committees.

Product Details

ISBN-13:
9780471392330
Publisher:
Wiley
Publication date:
08/01/2001
Edition description:
Volumes 1, 2 and 3
Pages:
5504
Product dimensions:
6.06(w) x 9.22(h) x 4.40(d)

Related Subjects

Table of Contents

Preface7
Introduction8
Chapter 1Prior Opinions
A.Rules Adopted by Membership9
B.Opinion Issued by Predecessor Committee10
Chapter 2Form of Statements
A.Comparative Financial Statements10
B.Combined Statement of Income and Earned Surplus11
Chapter 3Working Capital
A.Current Assets and Current Liabilities11
B.Application of United States Government Securities against Liabilities for Federal Taxes on Income14
Chapter 4Inventory Pricing15
Chapter 5Intangible Assets19
Chapter 6Contingency Reserves20
Chapter 7Capital Accounts
A.Quasi-Reorganization or Corporate Readjustment22
B.Stock Dividends and Stock Split-ups23
C.Business Combinations25
Chapter 8Income and Earned Surplus26
Chapter 9Depreciation
A.Depreciation and High Costs29
B.Depreciation on Appreciation31
C.Emergency Facilities--Depreciation, Amortization, and Income Taxes32
Chapter 10Taxes
A.Real and Personal Property Taxes34
B.Income Taxes36
Chapter 11Government Contracts
A.Cost-Plus-Fixed-Fee Contracts38
B.Renegotiation41
C.Terminated War and Defense Contracts42
Chapter 12Foreign Operations and Foreign Exchange46
Chapter 13Compensation
A.Pension Plans--Annuity Costs Based on Past Service48
B.Compensation Involved in Stock Option and Stock Purchase Plans49
Chapter 14Disclosure of Long-Term Leases in Financial Statements of Lessees51
Chapter 15Unamortized Discount, Issue Cost, and Redemption Premium on Bonds Refunded51
Appendix AList of Accounting Research Bulletins with Cross-References53
Appendix BChanges of Substance Made in the Course of Restating and Revising the Bulletins54
Appendix CBulletins Not Included in the Restatement and Revision57

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >