Published August 1995
by Financial Accounting Standards .
Written in English
|The Physical Object|
|Number of Pages||1872|
This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together present rules and guidelines for preparing, presenting, and reporting financial statements . Current text: accounting standards as of June 1, / Published: () Research in accounting in emerging economies Lancaster Ave., Villanova, PA Contact. Various tax laws have allowed different accounting practices, and many of the alternatives are reflected in current accounting standards. The problems caused by accounting alternatives were recognized as early as the First World War, when the federal government attempted to audit cost-plus fixed-fee . Financial Accounting Standards Board. Accounting Standards: Original Pronouncements. Issued through June and July –June 1, (McGraw-Hill Book Company, ).
The original Standard (including the Preface) and any previous compiled version can be found using the Browse for pronouncements page (select "no" for "Show only most recent"). Amending Pronouncements not yet fully compiled are listed below, as well . The primary purpose of this study is to investigate whether the market prices discretionary and non-discretionary tax accruals. Previous studies have examined the persistence of total accruals (Sloan in Account Rev 71(3)–, ) and the persistence of discretionary and non-discretionary components of total accruals (Xie in Account Rev 76(3)–, ). The issue of intangible asset identification and valuation has progressed to a point in the United Kingdom where the Accounting Standards Board has issued a discussion paper, Goodwill and Intangible Assets, which some feel is the first step in recognizing these assets on a firm's balance sheet (Kelly, ). The final outcome of the increased. The sample CAFR proved to be one of the most popular features of the GAAFR, and has been retained in all subsequent editions of the Blue Book. GAAFR meets GASB In June , the Governmental Accounting Standards Board (GASB) replaced NCGA as the authoritative accounting and financial reporting standard-setting body for state and local.
Note: Versions of the FASAB Handbook issued prior to J , were referred to as Pronouncements as Amended, Statements of Federal Financial Accounting Concepts and Standards (–), Original Pronouncements, Statements of Federal Financial Accounting Concepts and Standards (), or Volume 1, Original Pronouncements, Statements of Federal Financial Accounting . In June , the Financial Accounting Standards Board issued Statement of Financial Accounting Standards ("SFAS") No. , "Accounting for Derivative Instruments and Hedging Activities." This statement requires companies to recognize all derivatives as either assets or liabilities and measure those instruments at fair value. SUPREME COURT OF FLORIDA CRESCENT MIAMI CENTER, LLC., Petitioner v. Case no. SC Lower Tribunal no. 3D FLORIDA DEPARTMENT OF REVENUE, Respondent. GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32 Effective Date: The requirements of this Statement are effective as follows: The requirements in (1) paragraph 4 of this Statement as it.