Printer Friendly
The Free Library
14,794,228 articles and books
Member login
User name  
Password 
 
Join us Forgot password?

Now available.


FASB FASB

See: Financial Accounting Standards Board


FASB

See Financial Accounting Standards Board (FASB).
 Accounting Standards--Original Pronouncements (published by the Financial Accounting Standards Board Financial Accounting Standards Board (FASB)

Board composed of independent members who create and interpret Generally Accepted Accounting Principles (GAAP).
). Original Pronouncements (No. 005124CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 09) has been issued "as amended." In this new format, all pronouncements amended by subsequent pronouncements reflect those amendments. Some of the new features you will find are:

* The numerical sequence of the paragraphs or footnotes has not been changed as a result of any amendments unless a complete paragraph or footnote has been deleted or added; additions and deletions as a result of amendments are not identified.

* Pronouncements that have been superseded but are still applicable for some entities, due either to delayed effective dates of the superseding superseding

taking over a case of a patient under treatment by another veterinarian. In general terms this is poor professional etiquette unless the other veterinarian has been consulted and agrees to the change.
 pronouncement or to scope exceptions, remain in this edition but are completely shaded to indicate that they have been superseded.

New pronouncements in this edition include FAS 132 (revised 2003), Employers' Disclosures about Pensions and Other Postretirement Benefits, and FIN 46 (revised Dec. 2003), Consolidation of Variable Interest Entities. $135 (available only to AICPA AICPA

See American Institute of Certified Public Accountants (AICPA).
 members).

FASB Accounting Standards--Current Text (published by the Financial Accounting Standards Board). The 2004 edition (No. 005114CPA09) has been newly arranged. Volume I ends with General Standards Section N35 Nonmonetary Transactions. Volume II begins with General Standards section P16 Pension Costs, and continues with the remaining General Standards followed by all Industry Standards, appendices ap·pen·di·ces  
n.
A plural of appendix.
, and the Topical Index. New pronouncements in this edition include FAS 132 (revised 2003), Employers' Disclosures about Pensions and Other Postretirement Benefits; FIN 46 (revised Dec. 2003), Consolidation of Variable Interest Entities; and FASB Staff Positions. Various new FASB Staff Positions have been added to sections. $125 (available only to AICPA members).

AICPA Professional Standards (No. 005104CPA09) now offers a seamless source of professional standards applicable to both nonpublic and public companies. This new edition contains pronouncements issued by the AICPA, the Public Company Accounting Oversight Board The Public Company Accounting Oversight Board (or PCAOB) (sometimes called "Peekaboo") is a private-sector, non-profit corporation created by the Sarbanes-Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies.  that are approved by the Securities and Exchange Commission, the International Federation of Accountants The external links in this article or section may require cleanup to comply with Wikipedia's content policies. , and the International Accounting Standards Board An editor has expressed concern that this article or section is .
Please help improve the article by adding information and sources on neglected viewpoints, or by summarizing and
. Pronouncements are arranged by subject. Amendments are noted and superseded portions have been deleted. Standards and statements issued through June 1, 2004 are included. $135 member/$168.75 non-member.

Save $25 by ordering both FASB Accounting Standards--Current Text and AICPA Professional Standards (No. 005154CPA09). $235 (available only to AICPA members).

AICPA Audit and Accounting Manual (No. 005134CPA09). Developed exclusively for small- and medium-size CPA practices, this unique one-volume manual explains and demonstrates useful techniques and procedures for conducting compilation, review, and audit engagements--from planning to internal control to accountants" reports. The manual, revised as of July 1, also includes valuable practice aids; sample confirmation, engagement and representation letters; audit programs; audit risk alerts; internal control checklists and more. Available Sept. 30. $115 member/$143.75 non-member.
COPYRIGHT 2004 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2004, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

 Reader Opinion

Title:

Comment:



 

Article Details
Printer friendly Cite/link Email Feedback
Publication:CPA Letter
Geographic Code:1USA
Date:Sep 1, 2004
Words:444
Previous Article:GASB issues statement addressing Postemployment Benefits Other than Pensions.(accounting & auditing news)(Governmental Accounting Standards...
Next Article:Student recruitment campaign this year includes new activities to retain current, gain new future CPAs.
Topics:



Related Articles
Directory of new tax software; the Journal surveys major vendors' products for the 1991 tax year. (directory)
Manhattan retail leasing picked up in late '93. (Manhattan, New York, New York)
Remaining Midtown big blocks identified. (real estate in Manhattan, New York)
A Case Study: Engineering a Plan of Action for ERA.(electronic research administration at Virginia Commonwealth University)
Intersil intros accurate high speed op amps.(Intersil Elantec EL515x series )(Brief Article)
Exposure drafts outstanding.
Information.
Is the supply chain ready for RoHS? Common materials and the availability of RoHS-compliant versions.(COUNTDOWN TO LEAD-FREE)
Comparative Mouse Genomics Centers Consortium (CMGCC): mouse models to improve understanding of the biological significance of human...
Besen-Gindi Realty.(Agents)

Terms of use | Copyright © 2010 Farlex, Inc. | Feedback | For webmasters | Submit articles