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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
The report goes on to say that, while the U.S. financial reporting community does not support IFRS as the authoritative mechanism for US financial reporting, there is support for "high-quality, globally accepted accounting standards" as demonstrated in the joint efforts of the IASB and FASB to develop converged financial reporting for revenue ...
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Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. 116 Sept. 1996: Superseded by FASB Statement 136, para. 7; 43.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.
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
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 ...
The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]
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 ...
The Wheat Report also recommended creating a Financial Accounting Foundation with nine salaried trustees to select board members of the FASB. The nine would include the "A.LC.P.A., four C.P.A.'s in public practice, two financial executives, one financial analyst and one accounting educator." [1] The report was approved on May 2, 1972. [3]