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APB 21 Interest on Receivables and Payables
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
No hay comentariosINTRODUCTION Problem. Business transactions often involve the exchange of cash or property, goods, or service for a note or similar instrument. The use of an interest rate that varies from prevailing interest rates warrants evaluation of whether the face amount and the stated interest rate of a note or obligation provide reliable evidence for properly
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APB 30 Reporting the Results of Operations—Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION In APB Opinion No. 9, Reporting the Results of Operations, issued in 1966, the Board concluded that net income for a period should reflect all items of profit and loss recognized during the period except for certain prior period adjustments. The Opinion further provided that extraordinary items should be segregated from the results of
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APB 29 Accounting for Nonmonetary Transactions
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION Most business transactions involve exchanges of cash or other monetary assets or liabilities i1 for goods or services. The amount of monetary assets or liabilities exchanged generally provides an objective basis for measuring the cost of nonmonetary assets or services received by an enterprise as well as for measuring gain or loss on nonmonetary
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APB 28 Interim Financial Reporting
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
The purpose of this Opinion is to clarify the application of accounting principles and reporting practices to interim financial information, including interim financial statements and summarized interim financial data of publicly traded companies issued for external reporting purposes.
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APB 26 Early Extinguishment of Debt
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION Debt is frequently extinguished in various ways before its scheduled maturity. Generally, the amount paid upon reacquisition of debt securities will differ from the net carrying amount of the debt at that time. This section expresses the views of the Accounting Principles Board regarding the appropriate accounting for that difference.
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APB 23: Accounting for Income Taxes—Special Areas
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION In December 1967 the Accounting Principles Board issued APB Opinion No. 11, Accounting for Income Taxes, but deferred modifying the practices of accounting for income taxes in five special areas identified in paragraphs 38 through 41 of that Opinion as requiring further study: Undistributed earnings of subsidiaries Intangible development costs in the oil and
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APB 18: The Equity Method of Accounting for Investments in Common Stock
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION The Accounting Principles Board expresses in this Opinion its views on the equity method of accounting for investments in common stock. This Opinion extends the applicability of the equity method of accounting (paragraph 6(b)) to investments in common stock of corporate joint ventures and certain other investments in common stock. This Opinion supersedes paragraphs
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APB 17: Intangible Assets
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
SUMMARY
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APB 16: Business Combinations
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
SUMMARY Problem
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FASB STAFF POSITION No. APB 14-1
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
Introduction This FASB Staff Position (FSP) clarifies that convertible debt instruments that may be settled in cash upon conversion (including partial cash settlement) are not addressed by paragraph 12 of APB Opinion No. 14, Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants. Additionally, this FSP specifies that issuers of such instruments should
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