-
FASB Interpretation No. 10
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
No hay comentariosINTRODUCTION 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
-
FASB Interpretation No. 3
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
INTRODUCTION 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
-
FASB Interpretation No. 5
- 25 junio, 2017
- Publicado por: admin
- Categoría: FIN
INTRODUCTION 1. The FASB has been asked to explain the applicability of FASB Statement No. 2, «Accounting for Research and Development Costs,» to development stage enterprises. 2. In July 1974 the FASB issued an exposure draft of a proposed Statement titled «Accounting and Reporting by Development Stage Companies, Subsidiaries, Divisions and Other Components.» A final
- 1
- 2
Estamos capacitados para atender sus requerimientos, envienos su caso y le responderemos con una evaluación personalizada.