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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 ...
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."
Examples of nonauthoritative accounting guidance and literature include the following: [4] Practices that are widely recognized and prevalent either generally or in the industry; FASB Concepts Statements; American Institute of Certified Public Accountants (AICPA) Issues Papers
The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America.
A signing statement is a written pronouncement issued by the President of the United States upon the signing of a bill into law. They are usually printed in the Federal Register's Compilation of Presidential Documents and the United States Code Congressional and Administrative News (USCCAN). The statements offer the president's view of the law ...
A campaign announcement is the formal public launch of a political campaign, often delivered in a speech by the candidate at a political rally. Formal campaign announcements play an important role in United States presidential elections , particularly in shaping the start of a campaign season.
The first article here is an example of an unusual preannouncement of bad news about expected government action.; Companies trading in the U.S. are required to preannounce stock buyback programs before they begin buying shares, and then to report on such programs in their quarterly and annual filings.
In English law, a proclamation is a formal announcement ("royal proclamation"), made under the great seal, of some matter which the King-in-Council or Queen-in-Council desires to make known to his or her subjects: e.g., the declaration of war, or state of emergency, the statement of neutrality, the summoning or dissolution of Parliament, or the bringing into operation of the provisions of some ...
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