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ASU 2012-06
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
No hay comentariosAccounting for a business combination requires that at each subsequent reporting date, an acquirer measure an indemnification asset on the same basis as the indemnified liability or asset, subject to any contractual limitations on its amount, and, for an indemnification asset that is not subsequently measured at its fair value, management’s assessment of the collectibility
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ASU 2012-05
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to address the diversity in practice about how to classify cash receipts arising from the sale of certain donated financial assets, such as securities, in the statement of cash flows of not-for-profit entities (NFPs). Some NFPs classify the cash receipts arising from the sale of donated financial assets in
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ASU 2012-04
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Since the FASB Accounting Standards Codification® was established in September 2009 as the source of authoritative U.S. generally accepted accounting principles (GAAP) to be applied by nongovernmental entities, stakeholders have provided feedback on corrections and clarifications using the Codification Research System’s feedback mechanism. The Codification’s Notice to Constituents describes the procedure for feedback submissions, which
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ASU 2012-03
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
This Accounting Standards Update amends various SEC paragraphs pursuant to the issuance of Staff Accounting Bulletin No. 114.
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ASU 2012-02
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance among long-lived asset categories. The amendments permit an entity first to assess qualitative
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ASU 2012-01
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Subtopic 954-430, Health Care Entities—Deferred Revenue, requires that a continuing care retirement community recognize a deferral of revenue when a contract between a continuing care retirement community and a resident stipulates that (1) a portion of the advanced fee is refundable if the contract holder’s unit is reoccupied by a subsequent resident, (2) the refund
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ASU 2011-12
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Stakeholders raised concerns that the new presentation requirements (pending paragraphs 220-10-45-17 through 45-18, 220-10-55-7 through 55-8, 220-10-55- 9, and 220-10-55-18 of the FASB Accounting Standards Codification) about reclassifications of items out of accumulated other comprehensive income would be difficult for preparers and may add unnecessary complexity to financial statements. In addition it is difficult for
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ASU 2011-11
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
Offsetting (netting) assets and liabilities is an important aspect of presentation in financial statements. The differences in the offsetting requirements in U.S. generally accepted accounting principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) account for a significant difference in the amounts presented in statements of financial position prepared in accordance with U.S. GAAP and
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ASU 2011-10
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The objective of this Update is to resolve the diversity in practice about whether the guidance in Subtopic 360-20 applies to a parent that ceases to have a controlling financial interest (as described in Subtopic 810-10) in a subsidiary that is in substance real estate as a result of default on the subsidiary’s nonrecourse debt.
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ASU 2011-09
- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The FASB is issuing this Update to address concerns from various users of financial statements on the lack of transparency about an employer’s participation in a multiemployer pension plan. A unique characteristic of a multiemployer plan is that assets contributed by one employer may be used to provide benefits to employees of other participating employers.
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