2001 Original Pronouncements / Edition 1

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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.
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Product Details

  • ISBN-13: 9780471392330
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 8/1/2001
  • Edition description: Volumes 1, 2 and 3
  • Edition number: 1
  • Pages: 5504
  • Product dimensions: 6.06 (w) x 9.22 (h) x 4.40 (d)

Table of Contents

Preface 7
Introduction 8
Chapter 1 Prior Opinions
A. Rules Adopted by Membership 9
B. Opinion Issued by Predecessor Committee 10
Chapter 2 Form of Statements
A. Comparative Financial Statements 10
B. Combined Statement of Income and Earned Surplus 11
Chapter 3 Working Capital
A. Current Assets and Current Liabilities 11
B. Application of United States Government Securities against Liabilities for Federal Taxes on Income 14
Chapter 4 Inventory Pricing 15
Chapter 5 Intangible Assets 19
Chapter 6 Contingency Reserves 20
Chapter 7 Capital Accounts
A. Quasi-Reorganization or Corporate Readjustment 22
B. Stock Dividends and Stock Split-ups 23
C. Business Combinations 25
Chapter 8 Income and Earned Surplus 26
Chapter 9 Depreciation
A. Depreciation and High Costs 29
B. Depreciation on Appreciation 31
C. Emergency Facilities--Depreciation, Amortization, and Income Taxes 32
Chapter 10 Taxes
A. Real and Personal Property Taxes 34
B. Income Taxes 36
Chapter 11 Government Contracts
A. Cost-Plus-Fixed-Fee Contracts 38
B. Renegotiation 41
C. Terminated War and Defense Contracts 42
Chapter 12 Foreign Operations and Foreign Exchange 46
Chapter 13 Compensation
A. Pension Plans--Annuity Costs Based on Past Service 48
B. Compensation Involved in Stock Option and Stock Purchase Plans 49
Chapter 14 Disclosure of Long-Term Leases in Financial Statements of Lessees 51
Chapter 15 Unamortized Discount, Issue Cost, and Redemption Premium on Bonds Refunded 51
Appendix A List of Accounting Research Bulletins with Cross-References 53
Appendix B Changes of Substance Made in the Course of Restating and Revising the Bulletins 54
Appendix C Bulletins Not Included in the Restatement and Revision 57
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