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FASB STAFF POSITION No. APB 14-1
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
No hay comentariosIntroduction 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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APB 12: Omnibus Opinion—1967
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION This is the second of a series of Opinions which the Board expects to issue periodically containing: Amendments of prior Opinions of the Accounting Principles Board and Accounting Research Bulletins of its predecessor, the committee on accounting procedure, as appear necessary to clarify their meaning or to describe their applicability under changed conditions. Affirmation
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APB 10: Omnibus Opinion—1966
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION This is the first of a series of Opinions which the Board expects to issue periodically containing: Amendments of prior Opinions of the Accounting Principles Board and Accounting Research Bulletins of its predecessor, the committee on accounting procedure, as appear necessary to clarify their meaning or to describe their applicability under changed conditions. Affirmation
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APB 9: Reporting the Results of Operations
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
INTRODUCTION The American Institute of Certified Public Accountants, through its boards and committees, reviews from time to time the form and content of financial statements to determine how their usefulness may be improved. This Opinion is the result of a review of present practice in the reporting of the results of operations of business entities.
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ARB 51: Consolidated Financial Statements
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: ARB, NORMAS EMITIDAS POR EL AICPA
PURPOSE OF CONSOLIDATED STATEMENTS The purpose of consolidated statements is to present, primarily for the benefit of the shareholders and creditors of the parent company, the results of operations and the financial position of a parent company and its subsidiaries essentially as if the group were a single company with one or more branches or
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ARB 45: Long-Term Construction-Type Contracts
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: ARB, NORMAS EMITIDAS POR EL AICPA
This bulletin is directed to the accounting problems in relation to construction-type contracts in the case of commercial organizations engaged wholly or partly in the contracting business. It does not deal with cost-plus-fixed-fee contracts, which are discussed in Chapter 11, Section A, of Accounting Research Bulletin No. 43 i*, other types of cost-plus-fee contracts, or
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ARB 46: Discontinuance of Dating Earned Surplus
- 25 junio, 2017
- Publicado por: admin
- Categoría: ARB
Paragraph 10 of Chapter 7(a), Quasi-Reorganization or Corporate Readjustment, of Accounting Research Bulletin No. 43, Restatement and Revision of Accounting Research Bulletins, reads as follows: After such a readjustment earned surplus previously accumulated cannot properly be carried forward under that title. A new earned surplus account should be established, dated to show that it runs
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ARB 43: Restatement and Revision of Accounting Research Bulletins
- 25 junio, 2017
- Publicado por: admin
- Categoría: ARB
INTRODUCTION Accounting and the Corporate System 1. Accounting is essential to the effective functioning of any business organization, particularly the corporate form. The test of the corporate system and of the special phase of it represented by corporate accounting ultimately lies in the results which are produced. These results must be judged from the standpoint
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APB 4: Accounting for the «Investment Credit»
- 25 junio, 2017
- Publicado por: admin
- Categoría: APB
In December 1962 this Board issued Opinion No. 2, «Accounting for the `Investment Credit.’» In this Opinion we said: Some decision as to the nature of the investment credit, i.e., as to the substance of its essential characteristics, if not indispensable, is of great significance in a determination of its accounting treatment. We believe there
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APB 2: Accounting for the «Investment Credit»
- 25 junio, 2017
- Publicado por: admin
- Categoría: APB
The Revenue Act of 1962 provides for an «investment credit» which, in general, is equal to a specified percentage of the cost of certain depreciable assets acquired and placed in service after 1961. It is subject to certain statutory limitations and the amount available in any one year is used to reduce the amount of
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