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  2. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    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.

  3. List of Accounting Principles Board Opinions - Wikipedia

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

    Statements No. Date Official title 1: 1962 April 13: Statement by the Accounting Principles Board. See also section 9001 of the final edition of the APB Accounting Principles, Volume 2, Original Pronouncements as of June 30, 1973.

  4. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Amended by SFAS No. 137, 138, 155, 161 and FSP FAS 133-1 & FIN 45-4 134: Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. 65: October 1998: 135: Rescission of FASB Statement No. 75 and Technical Corrections: February ...

  5. Accounting Standards Codification - Wikipedia

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

    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."

  6. Generally Accepted Accounting Principles (United States)

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

    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.

  7. X12 Document List - Wikipedia

    en.wikipedia.org/wiki/X12_Document_List

    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 ...

  8. Day count convention - Wikipedia

    en.wikipedia.org/wiki/Day_count_convention

    If the investment is EOM and (Date1 is the last day of February), then change D 1 to 30. If D 2 is 31 and D 1 is 30 or 31, then change D 2 to 30. If D 1 is 31, then change D 1 to 30. This convention is used for US corporate bonds and many US agency issues.

  9. SFAS 157 - Wikipedia

    en.wikipedia.org/wiki/SFAS_157

    The concept of the Fair Value Hierarchy is therefore introduced in paragraphs 22 through 31 in SFAS No. 157. To provide the financial statement user with more insight into the valuation techniques and to create comparability among financial statements, SFAS No. 157 requires the fair value assets and liabilities to be allocated to different levels or hierarchies based on the transparencies of ...