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ASC 105
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASC, NORMAS EMITIDAS POR EL FASB
No hay comentariosGenerally Accepted Accounting Principles
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ASU 2010-14
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
This Codification Update amends paragraph 932-10-S99-1 due to SEC Release N° 33-8995 (FR 78) Modernization of oil and Gas Reporting.
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ASU 2010-13
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to address the classification of an employee share-based payment award with an excercise price denominated in the currency of a market in which the underlying equity security trades.
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ASU 2010-12
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The Accounting Standards Codificacion is amended as described in paragraph 2 In some cases, not only are the amended paragraphs shown but also the preceding and following paragraphs are shown to put the change in context.
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ASU 2010-11
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Questions have arisen in practice about the intended breadth of the embedded credit derivative scope exception in paragraphs 815-15-15-8 through 15-9 of the FASB Accounting Standards Codification.
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ASU 2010-10
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The International Accounting Standards Board (IASB) recently affirmed their decision to jointly develop guidance for consolidation of all entities, including entities currently considered variable interest entities.
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ASU 2010-09
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Questions have arisen in practice about Topic 855, Subsequent Events. Specifically, constituents have informed the Board that the requirements to disclose the date that the financial statements are issued potencially conflict with some of the securities and exchange commission’s (SEC) guidance.
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ASU 2010-08
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
From time to time, the board reviews its standards to determine if any provisions in U.S. Generally accepted accounting principles (GAAP) are outdated, contain inconsistencies, or need clarifications to reflect the Board’s original intent.
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ASU 2010-07
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The accounting Standards Codification is amended as described in paragraphs 2-122 as a result of the issuance of FASB Statement N° 164 Not-For-Profit Entities : Mergers and Acquisitions.
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ASU 2010-06
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
A number of constituents have recommended that the board improve disclosure requirements related to fair value measurements and disclosures- overall subtopic ( subtopic 820- 10 ) of the FASB Accounting Standards Codification originally issued as FASB Statement N° 157, fair value measurements.
Estamos capacitados para atender sus requerimientos, envienos su caso y le responderemos con una evaluación personalizada.