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Accounting Standards : Current Text-2005 / 2006-Volume 1 and Volume 2

Accounting Standards : Current Text-2005 / 2006-Volume 1 and Volume 2 - 05 edition

ISBN13: 978-0471737896

Cover of Accounting Standards : Current Text-2005 / 2006-Volume 1 and Volume 2 05 (ISBN 978-0471737896)
ISBN13: 978-0471737896
ISBN10: 0471737895
Cover type:
Edition/Copyright: 05
Publisher: John Wiley & Sons, Inc.
Published: 2005
International: No

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Accounting Standards : Current Text-2005 / 2006-Volume 1 and Volume 2 - 05 edition

ISBN13: 978-0471737896

Financial Accounting Standards Board Publishing Staff

ISBN13: 978-0471737896
ISBN10: 0471737895
Cover type:
Edition/Copyright: 05
Publisher: John Wiley & Sons, Inc.

Published: 2005
International: No
Summary

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. Intended a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory.

  • Incorporates the supplemental guidance provided by FASB Technical Bulletin and AICPA Accounting Interpretations
  • Material not contained in the standards section of an original pronouncement is included where necessary to help the reader understand or implement the current text
  • Integrates financial accounting and reporting standards according to the major subject area to which they apply and contains a source reference to the Original Pronouncements
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