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New Depreciation Guidelines and Rules full-text: Nov. 1962 Amended; Parts deleted; Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b) 2.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
Blending Requirements for Certain Component Units—an Amendment of GASB Statement No. 14 January 2016 None; 81. Irrevocable Split-Interest Agreements March 2016 None; 82. Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73 March 2016 None; 83. Certain Asset Retirement Obligations November 2016 Amended by GASBS 95; 84.
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134: March 2020: In effect 140: Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137: April 2020: In effect 141: Amendment to the Effective Dates of SAS Nos. 134–140: May ...
Pages in category "United States Generally Accepted Accounting Principles" The following 38 pages are in this category, out of 38 total. This list may not reflect recent changes .
Federal Reserve officials at their July meeting moved closer to a long-awaited interest rate reduction, but stopped short while indicating that a September cut had grown increasingly probable ...
Before the Codification, accounting standards lacked a consistent and logical structure. For the last 50 years, U.S. GAAP consisted of thousands of standards with multiple standard setters. The old U.S. GAAP were difficult to interpret, and the complexity of the standards made it hard for users to stay up to date.