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The FASB current text is a topical integration of currently effective accounting and reporting standards. Material is drawn from FASB Statements of Financial Accounting Standards and FASB Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Volume I (General Standards) contain those standards that are generally applicable to all enterprises. Volume II (Industry Standards) contain specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards. * Material not contained in the standards section of an original pronouncement is included where necessary to help the reader understand or implement the current text * Integrates financial accounting and reporting standards according to the major subject area to which they apply and contains a source reference to the Original Pronouncements
The FASB Current Text is a topical integration of currently effective accounting and reporting standards. It features material from FASB Statements of Financial Accounting Standards and Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Volume I: General Standards contains those standards that are generally applicable to all enterprises. Volume II: Industry Standards contains specialized standards that are applicable to not–for–profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards.
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 2001 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 Pronouncements: Volume I--FASB Statement 1-100 (0-471-39233-2) Original Pronouncements: Volume II--FASB Statements 101-140 (0-471-39233-2) Original Pronouncements: Volume III--AICPA Pronouncements and FASB Interpretations, Concepts Statements, and Technical Bulletins (0-471-39233-2) Features: Paragraphs containing amended standards are shaded to alert the reader. Status pages before each pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages ate retained for those omitted pronouncements. EITF Issues are cross-referenced on applicable status pages. Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emergency Issues Task 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 FASBs question-and-answer Special Reports. CURRENT TEXT The 2001 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all current effective (as of June 1, 2001) FASB Statements, Interpretations, and Technical Bulleting and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: Current Text: Volume I--General Standard (0-471-15219-6) Current Text: Volume II--Industry Standards (0-471-15220-X) Features Arranged alphabetically by topics for easy reference. EITF Issues are listed by topic and where applicable linked to specific paragraphs. Topical index is included in both Volumes I and II for the convenience of the reader. Links Current Text paragraphs to the original pronouncements in a Volume II appendix. Contains the appendixes as described above for Volume II of Original Pronouncements. STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (0-471-15218-8) The FASB Statements of Financial Accounting Concepts are published in a separate volume, which includes an index for easy reference. The Concepts are also included in Volume III of Original Pronouncements. Any accountant or financial executive who needs to refer to FASB pronouncements will not want to be without these timely accounting publications.
The Second Edition continues the tradition & leadership in the field which its earliest predecessor, the first casebook on accounting for lawyers, pioneered fifty years ago. Many students approach accounting with considerable trepidation. The Second Edition also adopts a "learn by doing" approach. The Teacher's Manual provides answers to all the problems in the casebook. Because the casebook contains alternative problems in every chapter, professors can rotate problems from year to year. The Teacher's Manual also contains additional problems & other materials not included in the casebook, references to accounting promulgations, & four sample syllabi. The syllabi contain suggestions for one, two & three credit-hour basic courses for law students with no accounting background & a two credit-hour advanced course.