-
APB 10: Omnibus Opinion—1966
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
No hay comentariosINTRODUCTION This is the first of a series of Opinions which the Board expects to issue periodically containing: Amendments of prior Opinions of the Accounting Principles Board and Accounting Research Bulletins of its predecessor, the committee on accounting procedure, as appear necessary to clarify their meaning or to describe their applicability under changed conditions. Affirmation
-
APB 9: Reporting the Results of Operations
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION The American Institute of Certified Public Accountants, through its boards and committees, reviews from time to time the form and content of financial statements to determine how their usefulness may be improved. This Opinion is the result of a review of present practice in the reporting of the results of operations of business entities.
-
ARB 51: Consolidated Financial Statements
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: ARB, NORMAS EMITIDAS POR EL AICPA
PURPOSE OF CONSOLIDATED STATEMENTS The purpose of consolidated statements is to present, primarily for the benefit of the shareholders and creditors of the parent company, the results of operations and the financial position of a parent company and its subsidiaries essentially as if the group were a single company with one or more branches or
-
ARB 45: Long-Term Construction-Type Contracts
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: ARB, NORMAS EMITIDAS POR EL AICPA
This bulletin is directed to the accounting problems in relation to construction-type contracts in the case of commercial organizations engaged wholly or partly in the contracting business. It does not deal with cost-plus-fixed-fee contracts, which are discussed in Chapter 11, Section A, of Accounting Research Bulletin No. 43 i*, other types of cost-plus-fee contracts, or
-
FASB Interpretation No. 10
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION Paragraph 5 of FASB Statement No. 12, «Accounting for Certain Marketable Securities,» enumerates the entities excluded from the scope of the Statement but does not mention individuals. The AICPA Industry Audit Guide, «Audits of Personal Financial Statements,» states that «…financial statements for individuals should be prepared on a cost basis, in conformity with generally
-
FASB Interpretation No. 9
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION The FASB has been asked to explain how the provisions of APB Opinions No. 16, “Business Combinations,” and No. 17, “Intangible Assets,” should beapplied to account for the acquisition of a savings and loan association in a business combination accounted for by the purchase method. In this regard,the FASB has been asked whether the
-
FASB Interpretation No. 8
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION FASB Statement No. 6, “Classification of Short-Term Obligations Expected to Be Refinanced,”specifies that a short-term obligation shall be excluded from current liabilities only if the enterprise intends to refinance the obligation on a long-term basis and before the balance sheet is issued has either completed the refinancing by issuing a long-term obligation or by
-
FASB Interpretation No. 7
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION The FASB has been asked to explain the applicability of FASB Statement No. 7, «Accounting and Reporting by Development Stage Enterprises,» to an established operating enterprise’s financial statements that include the financial statements of a development stage subsidiary or other investee either by consolidation or by the equity method,1 in terms of the following
-
FASB Interpretation No. 6
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION The FASB has been asked to explain the applicability of FASB Statement No. 2, “Accounting for Research and Development Costs,” to costs incurred to obtain or develop computer software.Broad guidelines about the activities to be classified as research and development and the elements of costs to be identified with those activities are set forth
-
FASB Interpretation No. 4
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION
Estamos capacitados para atender sus requerimientos, envienos su caso y le responderemos con una evaluación personalizada.