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1971 December 1: APB accounting principles: volume 2: Original pronouncements as of December 1, 1971 full-text: 1972 September 1: APB accounting principles: volume 1: Current text as of September 1, 1972 full-text: 1972 September 1: APB accounting principles: volume 2: Original pronouncements as of September 1, 1972 full-text: 1973 June 30
The following is a list of all ASC X12 transaction sets across all releases. [1] X12C: Communications and Controls ... 805 Contract Pricing Proposal 806 Project ...
The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. [2] The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008.
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."
The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting.
Decimal: The standard Hindu–Arabic numeral system using base ten. Binary: The base-two numeral system used by computers, with digits 0 and 1. Ternary: The base-three numeral system with 0, 1, and 2 as digits. Quaternary: The base-four numeral system with 0, 1, 2, and 3 as digits.
The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842. [1] Separate standards exist for governments and government agencies. Federal government accounting is overseen by the Federal Accounting Standards Advisory Board, whose SSFAS 54 for leases takes effect on October 1, 2023. [2]
The Accredited Standards Committee X12 (also known as ASC X12) is a standards organization.Chartered by the American National Standards Institute (ANSI) in 1979, [2] it develops and maintains the X12 Electronic data interchange (EDI) and Context Inspired Component Architecture (CICA) standards along with XML schemas which drive business processes globally.