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2006 Original Pronouncements
Volume 1-3
Preis:
€ 99,90
Einband: Pb
Auflage: 1. Auflage
Verlag: John Wiley & Sons
Erscheinungsdatum: 12/2006
ISBN-10: 0-470-05257-0
ISBN-13: 978-0-470-05257-0
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Beschreibung
The 2006 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 PRONOUNCEMENTS
The 2006 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes:
* Original Pronouncements: Volume I-FASB Statements 1-120 (0-470-05257-0)
* Original Pronouncements: Volume II-FASB Statements 121-156 (0-470-05257-0)
* Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-470-05257-0)
Features
* All pronouncements amended by subsequent pronouncements reflect those amendments.
* 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 Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements.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 Task 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 2006 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, 2006) 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 (0-470-05255-4)
* Current Text: Volume II-General Standards-Sections P16 to V18 and Industry Standards (0-470-05255-4)
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 question-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 a topical index as described above for Volume III of Original Pronouncements.
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Inhalt
Volume 2.
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of.
Accounting for Mortgage Servicing Rights (an amendment of FASB Statement No. 65).
Accounting for Stock-Based Compensation.
Share-Based Payment.
Accounting for Certain Investments Held by Not-for-Profit Organizations.
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities (an amendment of FASB Statement No. 107).
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125 (an amendment of FASB Statement No. 125).
Earnings per Share.
Disclosure of Information about Capital Structure.
Reporting Comprehensive Income.
Disclosures about Segments of an Enterprise and Related Information.
Employers'Â Disclosures about Pensions and Other Postretirement Benefits (an amendment of FASB Statements No. 87, 88, and 106).
Employers' Disclosures about Pensions and Other Postretirement Benefits (revised 2003) (an amendment of FASB Statements No. 87, 88, and 106).
Accounting for Derivative Instruments and Hedging Activities.
Accounting for Mortgage-Backed Securities retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise (an amendment of FASB Statement No. 65).
Rescission of FASB Statement No. 75 and Technical Corrections.
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others.
Accounting for Derivative Instruments and Hedging Activities Deferral of the Effective Date of FASB Statement No. 133 (an amendment of FASB Statement No. 133).
Accounting for Certain Derivative Instruments and certain Hedging Activities (an amendment of FASB Statement No. 133).
Rescission of FASB Statement No. 53 and amendments of FASB Statements No. 63, 89, and 121.
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No. 125).
Business Combinations.
Goodwill and Other Intangible Assets.
Accounting for Asset retirement Obligations.
Accounting for the Impairment of Disposal of Long-Lived Assets.
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections.
Accounting for Costs Associated with Exit or Disposal Activities.
Acquisitions of Certain Financial Institutions (an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No.9).
Accounting for Stock-Based Compensation-Transition and Disclosure (an amendment of FASB Statement No. 123).
Amendment of Statement 133 on Derivative Instruments and Hedging Activities.
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity.
Inventory Costs (an amendment of ARB no. 43, Chapter 4).
Accounting for Real Estate Time-Sharing Transactions (an amendment of FASB Statements No. 66 and 67).
Exchanges of Nonmonetary Assets (an amendment of APB Opinion No. 29).
Accounting Changes and Error Corrections (a replacement of APB Opinion No. 20 and FASB Statement No. 3).
Accounting for Certain Hybrid Financial Instruments (an amendment of FASB Statements No. 133 and 140).
Accounting for Servicing of Financial Assets (an amendment of FASB Statement No. 140).
Volume 3.
Committee on Accounting Procedure Accounting Research Bulletins (ARB).
Accounting Principles Board Opinions (APB).
AICPA Accounting Interpretations (AIN).
FASB Interpretations (FIN).
FASB Technical Bulletins (FTB).
FASB Staff Positions (FSP).
FASB Concepts Statements (CON).
Appendixes.
Appendix A. AICPA Practice Bulletins, Audit Guides, Accounting Guides, and Statements of Position.
Appendix B. Schedule of Amended and Superseded Accounting Pronouncements.
Appendix C. Effective Dates of Pronouncements.
Appendix D. Issues Discussed by the FASB Emerging Issues Task Force.
Topical Index.
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