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ASU 2013-09
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
No hay comentariosStakeholders raised concerns that certain disclosure requirements in paragraph 820-10-50-2 of the FASB Accounting Standards Codification®, which was effective for nonpublic entities for annual periods beginning after December 15, 2011, potentially provide proprietary information about nonpublic entities through the dissemination of their employee benefit plans’ financial statements on the regulator’s website. The amendments in this
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ASU 2013-08
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Topic 946, Financial Services—Investment Companies, contains specialized accounting and reporting requirements for investment companies. Under U.S. generally accepted accounting principles (GAAP), investment companies generally measure their investments at fair value, including controlling financial interests in investees that are not investment companies. In contrast, before the issuance of guidance in Investment Entities (Amendments to IFRS 10,
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ASU 2013-07
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
There is minimal guidance in current U.S. generally accepted accounting principles (GAAP) that addresses when it is appropriate to apply, or how to apply, the liquidation basis of accounting. Consequently, there is diversity in practice. The amendments in this Update are being issued to clarify when an entity should apply the liquidation basis of accounting.
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ASU 2013-06
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The revenue recognition guidance for not-for-profit entities requires that contributed services be recognized at fair value if employees of separately governed affiliated entities regularly perform services (in other than an advisory capacity) for and under the direction of the donee. In addition, that guidance indicates that those contributed services should be recognized only if they
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ASU 2013-05
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of the amendments in this Update is to resolve the diversity in practice about whether Subtopic 810-10, Consolidation—Overall, or Subtopic 830-30, Foreign Currency Matters—Translation of Financial Statements, applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a
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ASU 2013-04
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of the amendments in this Update is to provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, except for obligations addressed within existing guidance in
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ASU2013-03
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The main objective of this Update is to clarify the scope and applicability of a particular disclosure to nonpublic entities that resulted from the issuance of Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs. Contrary to the stated
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ASU 2013-02
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this Update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the
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ASU 2013-01
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The main objective in developing this Update is to address implementation issues about the scope of Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities. Stakeholders have told the Board that because the scope in Update 2011-11 is unclear, diversity in practice may result. Recent feedback from stakeholders is
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ASU 2012-07
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Topic 926, Entertainment—Films, requires that if evidence of a possible need for a write-down of unamortized film costs occurs after the date of the balance sheet but before the financial statements are issued, a rebuttable presumption exists that the conditions leading to the writeoff existed at the balance sheet date. Topic 926 therefore requires that
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