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These annual resources contain all the original pronouncements put forth by the FASB and AICPA. Contains the Statements of. * Financial Accounting Standards issued by the Financial Accounting Standards Board and material issued by the AICPA or its committees.
The 2005 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMNTS The 2005 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: * Original Pronouncements: Volume I-FASB Statements 1-120 (0-471-73791-7) * Original Pronouncements: Volume II- FASB Statements 121-154 (0-471-73791-7) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7) Features * All Pronouncements amended by subsequent pronouncements reflect those amendments. * New in 2005-includes all current FASB Staff Positions. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement Completely superseded Pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executive committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Takes Force (EITF). * Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes. EITF Issues, and the FASB's question-and-answer Special Reports and FASB Staff Positions. CURRENT TEXT The 2005 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text Volume I- General Standards-Sections A06 to N35 (0-471-73789-5) * Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5 Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's questions-and-answer Special Reports and FASB Staff Positions are included by topic. * Links current Text paragraphs to the Original Pronouncements in a Volume II appendix. * Contains the appendixes and topical index as described above for Volume III of Original Pronouncements.
In a world where business and investment is increasingly international, it has become critical that valid comparisons of company performance be made between countries. Given that the differences between national accounting standards can hinder the investment process adding significantly to the cost of doing business, International Accounting Standards are rapidly becoming accepted world-wide. This guide offers the authors and users of financial statements practical knowledge of these new standards which have been developed by the International Accounting Standards Committee (IASC). It defines the role, structure and workings of the IASC and specifies the key differences between IAS and the US GAAP. The book highlights critical passages from each IAS, including the benchmark and allowed alternative treatments. It also details the implications of the relevant IASs for the preparation of financial statements and their analysis.
This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.