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The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."
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 March 1, 2011: See also ASC section 958 (Not-for-Profit Entities) 38-23: 2012
Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position; February 13, 1990, amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations full-text
In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements , first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards.
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 ...
Under the revenue recognition principle, when a company received an advance payment, it is not recognized as revenue but as liabilities in the form of deferred income (which requires the company to perform certain obligations), until the following conditions are met:
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