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Current Text : Vol II Financial Accounting Standards Board 2005 / 2006 Edition
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Item specifics
- Condition
- ISBN
- 9780471737896
About this product
Product Identifiers
Publisher
Wiley & Sons, Incorporated, John
ISBN-10
0471737895
ISBN-13
9780471737896
eBay Product ID (ePID)
45588166
Product Key Features
Number of Pages
1 Pages
Publication Name
2005 Current Text
Language
English
Publication Year
2005
Subject
Accounting / General
Type
Textbook
Subject Area
Business & Economics
Format
Trade Paperback
Dimensions
Item Height
5.1 in
Item Weight
91.2 Oz
Item Length
9.2 in
Item Width
6.1 in
Additional Product Features
Intended Audience
College Audience
Dewey Edition
22
Number of Volumes
2 vols.
Illustrated
Yes
Volume Number
Vol. 12
Dewey Decimal
657.021873
Table Of Content
Volume I. Notice to Users of the Current Text. An Introduction toe the Current Text. Central Standards. Accounting changes. Accounting changes and Error corrections. Accounting Policies. Additional Paid-in Capital. Adjustments and Financial Statements for Prior Periods. Asset retirement Obligations. Balance Sheet Classification: Current Assets and Current Liabilities. Balance Sheet Display;Offsetting. Business Combinations (APB 16). Business Combinations (FAS 141). Capital Stock: Capital Transactions. Capital Stock: Dividends-in-Kind. Capital Stock: Preferred Stock. Capital Stock: Stock Dividends and Stock Splits. Capital Stock: Treasury Stock. Capital Structure: Disclosures. Cash Flows Statement. Changing Prices: Reporting Their Effects in Financial reports. Commitments: Long-Term Obligations. Compensation: Share-Based Payment. Compensation: Stock-Based. Compensation to Employees: Deferred Compensation Agreements. Compensation to Employees: Paid Absences. Compensation to Employees: Stock Purchase and Option Plans. Comprehensive Income: Financial Statement Presentation. Consolidation. Consolidation: Variable Interest Entities (FIN 46) Consolidation: Variable Interest Entities (FIN 46(R)). Contingencies. Contributions. Debt. Debt: Convertible Debt, Conversion of Convertible Debt, and Debt with Stock Purchase Warrants. Debt: Product Financing Arrangements. Debt: Restructurings. Depreciation. Derivative Instruments and Hedging Activities. Disposal of Long-Lived Assets. Earning per Share. Employee Stock Ownership Plans (ESOPs). Financial Instruments: disclosure. Financial Instruments: Servicing. Financial Instruments: Transfers (FAS 125). Financial Instruments: Transfers (FAS 140). Financial Instruments with Characteristics of both Liabilities and Equity. Financial Statements: Comparative Financial Statements. Foreign Currency Translation. Foreign Operations. Goodwill and other Intangible Assets. Guarantees. Impairment. Income Staeme4nt Presentation: Discontinued Operations. Income Statement Presentation: Extraordinary Items. Income Statement Presentation: Unusual or Infrequent Items. Income Taxes. Insurance Costs. Intangible Assets (APB 17). Interest: Capitalization of Interest Costs. Interest: Imputation of and Interest Cost. Interim Financial reporting. Inventory. Investments: Debt and Equity Securities. Investments: Equity Method. Leases. Lending Activities. Liabilities: Exit or Disposal Costs. Liabilities: Extinguishments. Nonmonetary Transactions. Volume II. Notice to Users of the Current Text. An Introduction to the current Text. Pension Costs. Postemployment Benefits. Postretirement Benefits Other than Pensions. Quasi Reorganizations. Real Estate. Related Parties. Research and Development. Research and Development Arrangements. Retained Earnings. Revenue Recognition. Segment Disclosures and Related Information. Taxes: real and Personal Property Taxes. Valuation: Used of Valuation Allowances. Broadcasting Industry. Banking and Thrift Industries. Cable Television Industry. Computer Software to Be Sold, Leased, or Otherwise Marketed. Contractor Accounting: Construction-Type Contracts. Contractor Accounting: Government Contracts. Development Stage Enterprises. Finance C
Synopsis
The 2005 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMNTS The 2005 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: * Original Pronouncements: Volume I-FASB Statements 1-120 (0-471-73791-7) * Original Pronouncements: Volume II- FASB Statements 121-154 (0-471-73791-7) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7) Features * All Pronouncements amended by subsequent pronouncements reflect those amendments. * New in 2005-includes all current FASB Staff Positions. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement Completely superseded Pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executive committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Takes Force (EITF). * Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes. EITF Issues, and the FASB's question-and-answer Special Reports and FASB Staff Positions. CURRENT TEXT The 2005 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text Volume I- General Standards-Sections A06 to N35 (0-471-73789-5) * Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5 Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's questions-and-answer Special Reports and FASB Staff Positions are included by topic. * Links current Text paragraphs to the Original Pronouncements in a Volume II appendix. * Contains the appendixes and topical index as described above for Volume III of Original Pronouncements., The 2005 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMNTS The 2005 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: Original Pronouncements: Volume I-FASB Statements 1-120 (0-471-73791-7) Original Pronouncements: Volume II- FASB Statements 121-154 (0-471-73791-7) Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7) Features All Pronouncements amended by subsequent pronouncements reflect those amendments. New in 2005-includes all current FASB Staff Positions. Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement Completely superseded Pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements. EITF Issues and AICPA Accounting Standards Executive committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Takes Force (EITF). Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes. EITF Issues, and the FASB's question-and-answer Special Reports and FASB Staff Positions. CURRENT TEXT The 2005 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: Current Text Volume I- General Standards-Sections A06 to N35 (0-471-73789-5) Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5 Features Arranged alphabetically by topics for easy reference. EITF Issues are listed by topic and where applicable linked to specific paragraphs. AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. FASB's questions-and-answer Special Reports and FASB Staff Positions are included by topic. Links current Text paragraphs to the Original Pronouncements in a Volume II appendix. Contains the appendixes and topical index as described above for Volume III of Original Pronouncements., 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.
LC Classification Number
HF5616.U5
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