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Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities: Jan 1988: Superseded by GASBS 35; 9. Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting: Sept. 1989: Amended by ...
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others: June 1999: 137: Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133: June 1999: 138
Not-for-profit entities, with conforming changes as of March 1, 2009 full-text: See also ASC section 958 (Not-for-Profit Entities) 38-21: 2010: Not-for-profit entities, with conforming changes as of March 1, 2010 full-text: See also ASC section 958 (Not-for-Profit Entities) 38-22: 2011: Not-for-profit entities, with conforming changes as of ...
The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
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 ...
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
Game 4: No. 8 Ohio State vs. No. 9 Tennessee, 8 p.m. (ABC/ESPN) CFP quarterfinals schedule The four quarterfinal games will be played on New Year's weekend, with one game on Dec. 31 and three on ...
The FASB expects that the new system will reduce the amount of time and effort required to research an accounting issue, 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 ...