-
Statement of Financial Accounting Standards No. 1
- 2 julio, 2017
- Publicado por: admin
- Categoría: NORMAS EMITIDAS POR EL FASB, SFAS
No hay comentariosIntroduction Accounting is a service-providing activity. It arises out of economic needs, improves with the development of business and is influenced by the economic environment. Accounting theories have been updated and expanded at an impressive speed for recent decades, demonstrating the dynamic and ever-changing nature of accounting. Recognizing that the fulfillment of the function of
-
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
-
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
-
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
-
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
-
NORMA INTERNACIONAL DE AUDITORÍA 200
- 25 junio, 2017
- Publicado por: admin
- Categoría: NIA`s
Introducción Alcance de esta NIA 1. Esta Norma Internacional de Auditoría (NIA) trata de las responsabilidades globales que tiene el auditor independiente cuando realiza una auditoría de estados financieros de conformidad con las NIA. En particular, establece los objetivos globales del auditor independiente y explica la naturaleza y el alcance de una auditoría diseñada para
-
FASB Interpretation No. 5
- 25 junio, 2017
- Publicado por: admin
- Categoría: FIN
INTRODUCTION 1. The FASB has been asked to explain the applicability of FASB Statement No. 2, «Accounting for Research and Development Costs,» to development stage enterprises. 2. In July 1974 the FASB issued an exposure draft of a proposed Statement titled «Accounting and Reporting by Development Stage Companies, Subsidiaries, Divisions and Other Components.» A final
-
FASB Interpretation No. 4
- 25 junio, 2017
- Publicado por: admin
- Categoría: FIN
INTRODUCTION 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
-
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
-
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
Estamos capacitados para atender sus requerimientos, envienos su caso y le responderemos con una evaluación personalizada.