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ASU 2010-05
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
No hay comentariosThis Accounting Standards Update Codifies EITF topic D-110, escrowed share arragements and the Presumption of Compensation.
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ASU 2010-03
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of the amendments included in this Update is to align the oil and gas reserve estimation and disclosure requirements of Extractive Activities -oil and gas (Topic 923 ) with the requirements in the securities and Exchange Commission’s final rule, Modernization of the Oil and Gas Reporting Requirements ( the Final Rule).
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ASU 2010-02
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to address implementation issues related to the changes in ownership provision in the consolidation-overral subtopic (subtopic 810-10) of tha FASB Accounting Standards Codification originally issued as FASB Statements N° 160.
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ASU 2010-1
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to address Diversity in practice related to the accounting for a distribution to the shareholders that offers them the ability to elect to receive their entire distribution in cash or shares of equivalent value with a potencial limitation on the total amount of cash that shareholders can elect to
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ASU 2009-17
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The Accounting Standards Codification is amended as described in paragraphs 3-56. 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 2009-16
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The Accounting Standards Codification is amended as described in paragraphs 3-251. 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 2009-15
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The Accounting Standards Codification is amended as described in paragraphs 2-15. 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 2009-14
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to address concerns raised by constituents relating to the accounting for revenue arrangements that contain tangible products and software.
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ASU 2009-13
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to address the accounting for multiple- deliverable arragements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit.
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ASU 2009-12
- 10 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
An investor may invest in entities (investees) that permit the investor to redeem its investments directly with the investee or receive distributions from the investee at times specified under the terms of the investee’s governing documents.
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