The FASB current text is a topical integration of currently effective accounting and reporting standards. Material is drawn from FASB Statements of Financial Accounting Standards and FASB 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.
|Edition description:||Older Edition|
|Product dimensions:||6.07(w) x 9.29(h) x 2.59(d)|
Table of Contents
Partial table of contents:
Additional Paid-in Capital.
Capital Stock: Capital Transactions.
Capital Stock: Dividends-in-Kind.
Capital Stock: Preferred Stock.
Compensation to Employees: Stock Purchase and Option Plans.
Comprehensive Income: Financial Statement Presentation.
Debt: Convertible Debt, Conversion of Convertible Debt, and Debt with Stock Purchase Warrants.
Debt: Product Financing Arrangements.
Financial Statements: Comparative Financial Statements.
Foreign Currency Translation.
Investments: Debt and Equity Securities.
Investments: Equity Method.
Postretirement Benefits Other Than Pensions.
Taxes: Real and Personal Property Taxes.
Valuation: Use of Valuation Allowances.