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FASB Interpretation No. 4
- 25 junio, 2017
- Publicado por: admin
- Categoría: FIN
No hay comentariosINTRODUCTION 1. The FASB has been asked to explain the applicability of FASB Statement No. 2, “Accounting for Research and Development Costs,” to the cost of tangibleandintangibleassetstobeusedinresearchand development activities of an enterprise when those assets are acquired in a business combination accountedforbythepurchasemethod. 2. Broad guidelines about the activities to be classifiedasresearchanddevelopmentandtheelementsof coststobeidentifiedwiththoseactivitiesaresetforth inparagraphs8–11of StatementNo.2. Paragraph12
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FASB Interpretation No. 3
- 25 junio, 2017
- Publicado por: admin
- Categoría: FIN
INTRODUCTION 1. The Employee Retirement Income Security Act of 1974 (commonly referred to as the Pension Reform Act) became law on September 2, 1974. It is principally concerned with the funding of pension plans, the conditions for employee participation and for vesting of benefits, and the safeguarding of employees’ pension rights. Pension plans adopted after
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FASB Interpretation No. 2
- 23 junio, 2017
- Publicado por: admin
- Categoría: FIN
FIN 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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