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  2. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    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

  3. Financial Accounting Standards Board - Wikipedia

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

    The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973.

  4. List of FASB Interpretations - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_Interpretations

    Accounting for Transfers of Assets in Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. 116 Sept. 1996: Superseded by FASB Statement 136, para. 7; 43. Real Estate Sales—an interpretation of FASB Statement No. 66 June 1999: Amended; 44.

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Not-for-profit organizations, with conforming changes as of May 1, 2007 full-text: 38-19: 2008: Not-for-profit organizations, with conforming changes as of March 1, 2008 full-text: 38-20: 2009: 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

  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. Financial Accounting Foundation - Wikipedia

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

    The Financial Accounting Foundation (FAF) is located in Norwalk, Connecticut, United States.It was organized in 1972 as a non-stock, Delaware Corporation.It is an independent organization in the private sector, operating with the goal of ensuring objectivity and integrity in financial reporting standards.

  8. 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 ...

  9. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    If an organization is to qualify for tax exempt status, the organization's (a) charter — if a not-for-profit corporation — or (b) trust instrument — if a trust — or (c) articles of association — if an association — must specify that no part of its assets shall benefit any people who are members, directors, officers or agents (its principals).