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superseded by FASB Technical Bulletin No. 84-3 1984 October 15: Application of concepts in FASB statement of financial accounting standards no. 71 to emerging issues in the public utility industry full-text: 1984 October 31: Accounting for Key Person Life Insurance full-text: superseded by FASB Technical Bulletin No. 85-4 1984 November 5
In the United States, the process of conducting a PPA is typically conducted in accordance with the Financial Accounting Standards Board's ("FASB") Statement of Financial Accounting Standards No. 141 (revised 2007) “Business Combinations” (“SFAS 141r”) [1] and SFAS 142 “Goodwill and Other Intangible Assets” (“SFAS 142”). [2]
Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b) 2. Accounting for the "Investment Credit" full-text: Dec. 1962 Amended; Parts deleted or replaced; 3. The Statement of Source and Application of Funds full-text: Oct. 1963 Superseded by APB Opinion 19, para. 3; 4. Accounting for the "Investment Credit" full-text ...
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections: April 2002: 146: Accounting for Costs Associated with Exit or Disposal Activities: June 2002: 147: Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9: October ...
Eligible medical expenses vary depending on the type of HRA but may include the following: Medical services and treatments: Acupuncture. Addition treatment. Ambulances. Artificial limbs or teeth.
The FASB expected the system to reduce the amount of time and effort required to research accounting issues, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts required ...
Application of FASB Statement No. 12 to Personal Financial Statements—an interpretation of FASB Statement No. 12 Sept. 1976: Superseded by FASB Statement 83, para. 7; 11. Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. 12 Sept. 1976: Superseded by FASB Statement 115, para. 124; 12.
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