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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 ...
Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-2 full-text: 1978 May 12 78-3: Accounting for costs to sell and rent, and initial rental operations of, real estate projects full-text: 1978 June 30 78-4
Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, and airlines) and provides specific guidance on matters not addressed by FASB or the Governmental Accounting Standards Board (GASB). Statements of Position, which provides guidance on financial reporting topics until the ...
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
a statement of financial position (balance sheet) a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows; notes, including a summary of the significant accounting ...
The FASB issued a statement on Share Based Payments (statement 123(R)) in 2004, developed jointly with the IASB. [50] This standard update requires companies to identify the cost of share-based payments (e.g., restricted share plans, employee share purchase plans, performance-based awards, share appreciation rights, and stock options) within ...
Superseded by FASB Statement 13, para. 2; 6. Status of Accounting Research Bulletins full-text: Oct. 1965 Amended; Many parts deleted; 7. Accounting for Leases in Financial Statements of Lessors full-text: May 1966 Amended; Parts deleted; Superseded by FASB Statement 13, para. 2; 8. Accounting for the Cost of Pension Plans full-text: Nov. 1966 ...
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.
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