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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 organiza ...show moretions 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.
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