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  2. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    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 ...

  3. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The FASB issued a proposal regarding "the use of materiality by reporting entities" in an amendment of the definition of the legal concept of materiality in 2015, stating that "information would be considered material if it was likely to be seen by a reasonable person as significantly altering the total mix of facts about a company." This ...

  4. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    The interpretation numbers come from the Financial Accounting Board's Original Pronouncements as amended 2008/2009 Edition, volume 3. Also, consult this volume for detailed listing of amendments, deletions, and other changes to the individual interpretations prior to 2009 (when the Accounting Standards Codification was issued.)

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    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 ...

  6. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    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 ...

  7. List of FASB Statements of Financial Accounting Concepts

    en.wikipedia.org/?title=List_of_FASB_Statements...

    List of FASB Statements of Financial Accounting Concepts. Add languages. Add links. Article; Talk; English. ... List of FASB pronouncements; Retrieved from "https: ...

  8. Category:Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Category:Financial...

    List of FASB pronouncements This page was last edited on 26 November 2023, at 13:25 (UTC). Text is available under the Creative Commons Attribution-ShareAlike 4.0 ...

  9. List of FASB Interpretations - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_Interpretations

    Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o) 26. Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13 Sept. 1978: None; 27. Accounting for a Loss on a Sublease—an interpretation of FASB Statement No. 13 and APB Opinion No. 30 ...