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FASB Interpretation No. 2
- 23 junio, 2017
- Publicado por: admin
- Categoría: FIN
No hay comentariosFIN 2: Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act an interpretation of APB Opinion No. 21 INTRODUCTION 1. The Financial Accounting Standards Board has been asked to clarify the application of Accounting Principles Board (APB) Opinion No. 21 with respect to debt issued in connection with arrangements made under the Federal
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FASB Interpretation No. 1
- 23 junio, 2017
- Publicado por: admin
- Categoría: FIN
FIN 1: Accounting Changes Related to the Cost of Inventory an interpretation of APB Opinion No. 20 INTRODUCTION 1. Accounting Principles Board (APB) Opinion No. 20 specifies how changes in accounting principles should be reported in financial statements and what is required to justify such changes. Under that Opinion, the term accounting principle includes «not
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