-
FASB Interpretation No. 3
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
No hay comentariosINTRODUCTION The Employee Retirement Income Security Act of 1974 (commonly referred to as the Pension Reform Act) became law on September 2, 1974. It is principally concerned with the funding of pension plans, the conditions for employee participation and for vesting of benefits, and the safeguarding of employees’ pension rights. Pension plans adopted after January
-
FASB Interpretation No. 2
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION The Financial Accounting Standards Board has been asked to clarify the application of Accounting Principles Board (APB) Opinion No. 21 with respect to debt issued in connection with arrangements made under the Federal Bankruptcy Act and Federal statutes related thereto (Federal Bankruptcy Act). APB Opinion No. 21 does not specifically address bankruptcy accounting and
-
FASB Interpretation No. 1
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION Accounting Principles Board (APB) Opinion No. 20 specifies how changes in accounting principles should be reported in financial statements and what is required to justify such changes. Under that Opinion, the term accounting principle includes «not only accounting principles and practices but also the methods of applying them.» Paragraph 5 of Chapter 4 of
-
Statement of Financial Accounting Standards No. 16
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
INTRODUCTION AND BACKGROUND INFORMATION The AICPA Committee on SEC Regulations and others have requested that the FASB consider the criteria for prior period adjustments stated in paragraph 23 of APB Opinion No. 9, «Reporting the Results of Operations,» and provide further guidelines for the application of those criteria. Paragraph 23 of APB Opinion No. 9
-
Statement of Financial Accounting Standards No. 15
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
INTRODUCTION This Statement establishes standards of financial accounting and reporting by the debtor and by the creditor for a troubled debt restructuring. The Statement does not cover accounting for allowances for estimated uncollectible amounts and does not prescribe or proscribe particular methods for estimating amounts of uncollectible receivables. A restructuring of a debt constitutes a
-
Statement of Financial Accounting Standards No. 14
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
I Introduction This Statement establishes the accounting standards for foreign currency transactions, and for the translation of financial statements of foreign operations into financial statements denominated in the reporting entity’s currency. This Statement is not applicable to the translation of financial statements denominated in the reporting entity’s currency into foreign currencies. descargar
-
Statement of Financial Accounting Standards No. 13
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
INTRODUCTION This Statement establishes standards of financial accounting and reporting for leases by lessees and lessors. For purposes of this Statement, a lease is defined as an agreement conveying the right to use property, plant, or equipment (land and/or depreciable assets) usually for a stated period of time. It includes agreements that, although not nominally
-
Statement of Financial Accounting Standards No. 12
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
INTRODUCTION AND BACKGROUND INFORMATION There has long been diversity in accounting for marketable securities. Paragraph 9, Chapter 3A, «Current Assets and Current Liabilities,» of Accounting Research Bulletin (ARB) No. 43 (originally adopted as ARB No. 30 in 1947) narrowed practice somewhat by stating: . . . practice varies with respect to the carrying basis for
-
Statement of Financial Accounting Standards No. 8
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
INTRODUCTION The expansion of international business activities, extensive currency realignments—including two U.S. dollar devaluations—that followed the recent major revision of the international monetary system, and the acceptance in practice of significantly different methods of accounting have highlighted problems concerning foreign currency translation. (Terms defined in the glossary in Appendix E are in boldface type the
-
Statement of Financial Accounting Standards No. 5
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
INTRODUCTION For the purpose of this Statement, a contingency is defined as an existing condition, situation, or set of circumstances involving uncertainty as to possible gain (hereinafter a «gain contingency») or loss 1 (hereinafter a «loss contingency») to an enterprise that will ultimately be resolved when one or more future events occur or fail to
Estamos capacitados para atender sus requerimientos, envienos su caso y le responderemos con una evaluación personalizada.