Proposed pronouncements of the Financial Accounting Standards Board, Proposed statement of financial accounting concepts





Proposed statement of financial accounting concepts

Title:
Proposed statement of financial accounting concepts / issued by the Board for public comment.
Serial Publication Year:
1978
Imprint:
Stamford, Conn. : Financial Accounting Standards Board, 1977-.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
Accounting for leases
Exposure draft.
Objectives of financial reporting and elements of financial statements of business enterprises
Description based on:
Dec. 29, 1977 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

Copyrights records by Financial Accounting Standards Board.



FASB interpretation

Title:
FASB interpretation.
Serial Publication Year:
1978
Imprint:
Stamford, Conn. : Financial Accounting Standards Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
4
Other Title:
Reporting accounting changes under A I C P A statements of position
Changes in the provisions of lease agreements resulting from refundings of tax-exempt debt
Leases involving only part of a building
Accounting for an unused investment tax credit
Accounting for purchase of a leased asset by the lessee during the term of the lease
Accounting for a loss on a sublease
Description based on:
No. 20, Nov. 1977.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

Statement of financial accounting concepts

Title:
Statement of financial accounting concepts.
Serial Publication Year:
1978
Description:
print material.
Frequency:
Frequency unknown.
Publication History:
No. 1-
Number of similar titles:
2
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board (185 documents)
example document: An Empirical investigation of the effects of Statement of financial accounting standards number 8 ...

Copyrights records by Financial Accounting Standards Board



Statement of financial accounting concepts

Title:
Statement of financial accounting concepts.
Application Title:
FASB concepts statement.
Serial Publication Year:
1980
Imprint:
Stamford, Conn. : The Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
Qualitative characteristics of accounting information.
Description based on:
No. 2, May 1980.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

Statement of financial accounting standards

Title:
Statement of financial accounting standards.
Serial Publication Year:
1978
Imprint:
Stamford, Conn. : Financial Accounting Standards Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
8
Other Title:
Financial reporting for segments of a business enterprise, interim financial statements
Financial accounting and reporting by oil and gas producing companies.
Suspension of the reporting of earnings per share and segment information by nonpublic enterprises
Inception of the lease
Impact on corporate risk and insurance management
FASB statement
Description based on:
No. 18, Nov. 1977.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Robert C. Goshay
Financial Accounting Standards Board (185 documents)
example document: Classification of renewals or extensions of existing sales-type or direct financing leases

Statement of financial accounting standards

Title:
Statement of financial accounting standards.
Serial Publication Year:
1979
Imprint:
Stamford, Conn. : Financial Accounting Standards Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
8
Other Title:
Reporting segment information in financial statements that are presented in another enterprise's financial report
Suspension of certain accounting requirements for oil and gas producing companies
Profit recognition on sales-type leases of real estate
Classification of renewals or extensions of existing sales - type or direct financing leases
Description based on:
No. 18, Nov. 1977.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:

Proposed statement of financial accounting standards

Title:
Proposed statement of financial accounting standards : exposure draft / Financial Accounting Standards Board.
Title Qualifier:
Exposure draft
Serial Publication Year:
1979
Imprint:
Stamford, Conn. : The Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
FASB exposure draft--defined benefit pension plans.
Determining contingent rentals
Accounting for sales with leasebacks
Profit recognition on sales-type leases of real estate
Financial reporting and changing prices.
Disclosure of information about major customers
Estimates of residual values by lessors and lessees
Specialized accounting and reporting principles and practices in A I C P A industry accounting guides ...
Description based on:
Dec. 28, 1978 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board (185 documents)
example document: Determining the functional currency under statement 52

Statement of financial accounting standards

Title:
Statement of financial accounting standards.
Serial Publication Year:
2003
Serial Key Title:
Statement of financial accounting standards
Imprint:
Stamford, Conn. : FASB.
ISSN:
0746-7486

Description:
print material.
Frequency:
Quarterly; monthly or more often if necessary per no. 93.
Number of similar titles:
8
Other Title:
Accounting for costs associated with exit or disposal activities
Acquisitions of certain financial institutions
Accounting for stock-based compensation--transition and disclosure
Amendment of statement 133 on derivative instruments and hedging activities
Description based on:
No. 18, Nov. 1977.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

Statement of financial accounting standards

Title:
Statement of financial accounting standards.
Serial Publication Year:
1982
Imprint:
Stamford, Conn. : Financial Accounting Standards Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
8
Other Title:
Capitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants
Financial reporting by broadcasters
Extinguishments of debt made to satisfy sinking-fund requirements
Accounting for certain mortgage banking activites
Accounting for sales of real estate.
Accounting for costs and initial rental operations of real estate projects.
Research and development arrangements
Disclosures about oil and gas producing activities
Deferral of the effective date of certain accounting requirements for pension plans of state and local ... units
Foreign currency translation.
Financial reporting by producers and distributors of motion picture films.
Financial reporting and changing prices investment companies.
Determining whether a convertible security is a common stock equivalent
Designation of A I C P A guide and statement of position (S O P) 81-1 on contractor accounting and S O P 81-2 ...
Related party disclosures
Capitalization of interest cost in financial statements that include investments accounted for by the equity method
Accounting and reporting by insurance enterprises
Accounting for title plant
Description based on:
No. 18, Nov. 1977.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes
FASB. (10 documents)
example document: Financial reporting by privately owned companies

Copyrights records by FASB.



FASB discussion memorandum

Title:
FASB discussion memorandum : an analysis of issues related to ... / Financial Accounting Standards Board.
Serial Publication Year:
1980
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
3
Other Title:
Discussion memorandum.
Effect of rate regulation on accounting for regulated enterprises.
Description based on:
Dec. 31, 1979 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Notes:
Includes: Summary of the discussion memorandum.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

FASB Invitation to comment

Title:
FASB Invitation to comment.
Serial Publication Year:
1980
Imprint:
Stamford, Conn. : The Board.
Description:
print material.
Frequency:
Frequency unknown.
Other Title:
Invitation to comment
Financial statements and other means of financial reporting.
Description based on:
May 12, 1980 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: Accounting for income taxes

FASB technical bulletin

Title:
FASB technical bulletin / Financial Accounting Standards Board.
Serial Publication Year:
1980
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Description based on:
No. 79-19, Dec. 28, 1979.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: Accounting for the translation of foreign currencies
FASB. (10 documents)
example document: Financial reporting by privately owned companies

FASB technical bulletin

Title:
FASB technical bulletin / Financial Accounting Standards Board.
Serial Publication Year:
1981
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
Technical bulletin.
Description based on:
No. 79-19, Dec. 28, 1979.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes
FASB. (10 documents)
example document: Financial reporting by privately owned companies

Exposure draft

Title:
Exposure draft.
Serial Publication Year:
1981
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
3
Other Title:
Capitalization of interest cost in financial statements that include investments accounted for by the equity method
Determining whether a convertible security is a common stock equivalent
Applicability of F A S B statement no. 32 to A I C P A statements of position and guides on accounting ... matters
Reporting income, cash flows, and financial position of business enterprises
Financial reporting and changing prices
Accounting and reporting by transferors for transfers of receivables with recourse
Accounting by the insurance industry
Disclosure of obligations
Accounting for certain product sales
Two proposed pronouncements of the Financial Accounting Standards Board concerning disclosure of obligations
Disclosure of interest rate futures contracts and forward and standby contracts
Accounting for franchise fee revenue
Two proposed statements of the Financial Accounting Standards Board concerning accounting for certain product sales
Accounting by the entertainment industry
Foreign currency translation
Related party disclosures
Description based on:
Feb. 9, 1981 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: An Overview of the discussion memorandum on accounting for interest costs

Exposure draft

Title:
Exposure draft.
Title Qualifier:
Financial Accounting Standards Board
Serial Publication Year:
1982
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
3
Other Title:
Classification of obligations that are callable by the creditor
Accounting for certain acquisitions of banking or thrift institutions
Extinguishment of debt and the offsetting of restricted assets against related debt
Accounting for the reduction in the tax basis of an asset caused by the investment tax credit
Proposed statement of financial accounting standards
Disclosure [sic] about oil and gas producing activities
Accounting for certain real estate transactions
Financial reporting and changing prices
Capitalization of interest cost in situations involving tax-exempt borrowings and certain gifts and grants
Accounting for certain mortgage banking activities
Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental ...
Extinguishments of debt made to satisfy sinking-fund requirements
Accounting for the effects of regulation of an enterprise's prices based on its costs
Disclosures about oil and gas producing activities
Research and development arrangements
Proposed statement of financial accounting standards--Research and development arrangements
Description based on:
Feb. 9, 1981 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: Accounting and reporting by not-for-profit organizations
FASB. (10 documents)
example document: Accounting for income taxes

Exposure draft

Title:
Exposure draft : proposed statement of financial accounting standards.
Title Qualifier:
Financial Accounting Standards Board
Serial Publication Year:
1984
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
3
Other Title:
Proposed interpretation of A P B opinion number 25
Proposed statement of financial accounting standards
Proposed amendments to F A S B concepts statements 2 & 3 to apply them to nonbusiness organizations
Elimination of certain disclosures for business combinations by nonpublic enterprises.
Recognition and measurement in financial statements of business enterprises.
Description based on:
Oct. 4, 1983 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: Financial reporting and changing prices

Highlights of financial reporting issues

Title:
Highlights of financial reporting issues.
Serial Publication Year:
1981
Imprint:
Stamford, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Other Title:
Cash flow : is more information needed?
Description based on:
Mar. 31, 1981 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Thomas S. Postek
Financial Accounting Standards Board (185 documents)
example document: Financial reporting and changing prices

Accounting standards. Volume 2, Current text

Title:
Accounting standards. Volume 2, Current text : as of ... / Financial Accounting Standards Board.
Application Title:
Financial Accounting Standards Board Accounting standards volume 2, current text as of ....
Serial Publication Year:
1982
Imprint:
New York : Distributed by McGraw-Hill.
Description:
print material.
Frequency:
Frequency unknown.
Description based on:
June 1, 1982 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.

Invitation to comment

Title:
Invitation to comment.
Serial Publication Year:
1984
Imprint:
Stamford, Conn. : The Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
Accounting for nonrefundable fees and costs associated with originating or acquiring loans
Proposed procedures for implementing recommendations of the F A S B task force on timely financial reporting guidance
Supplementary disclosures about the effects of changing prices
Description based on:
Dec. 27, 1983 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes
Finanical Accounting Standards Board.

Preliminary views of the Financial Accounting Standards Board

Title:
Preliminary views of the Financial Accounting Standards Board : on major issues related to employers' accounting for pensions and other postemployment benefits.
Serial Publication Year:
1982
Imprint:
Stamford, Conn. : The Board.
Description:
print material.
Frequency:
Frequency unknown.
Description based on:
Nov. 1982 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board (185 documents)
example document: Financial accounting in nonbusiness organizations

Discussion memorandum

Title:
Discussion memorandum : an analysis of issues related to ....
Serial Publication Year:
1983
Imprint:
Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation.
Description:
print material.
Frequency:
Frequency unknown.
Continues:
FASB discussion memorandum.
Other Title:
Accounting for income taxes
Description based on:
Aug. 29, 1983 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board (185 documents)
example document: Financial reporting and changing prices

Accounting standards

Title:
Accounting standards : current text as of ....
Title Qualifier:
current text
Basis of Claim:
New matter: compilation & additions.
Copyright Note:
Prev. reg.
Serial Publication Year:
1986
Serial Key Title:
Accounting standards. Current text
Imprint:
Stamford, Conn. : FASB.
ISSN:
0745-886X

Description:
print material.
Frequency:
Annually.
Number of similar titles:
13
Description based on:
1986/87 ed.
Copyright Claimant:
Financial Accounting Standards Board.
Notes:
Pub. in 2 parts.
Names:
Financial Accounting Standards Board (185 documents)
example document: The FASB cases on recognition and measurement

Accounting standards

Title:
Accounting standards : original pronouncements.
Title Qualifier:
original pronouncements
Basis of Claim:
New matter: compilation & additions.
Copyright Note:
Prev. reg.
Serial Publication Year:
1986
Serial Key Title:
Accounting standards. Original pronouncements
Imprint:
Stamford, Conn. : FASB, 1986-.
ISSN:
0888-7896

Description:
print material.
Frequency:
Annually.
Publication History:
July 1973-June 1, 1986-
Continues:
Financial accounting standards.
Number of similar titles:
13
Copyright Claimant:
Financial Accounting Standards Board.
Notes:
Pub. in two parts.
Names:
Financial Accounting Standards Board (185 documents)
example document: Accounting and reporting by not-for-profit organizations

Current text

Title:
Current text : loose-leaf update.
Title Qualifier:
loose-leaf update
Basis of Claim:
New matter: revisions & additions.
Serial Publication Year:
1988
Imprint:
Norwalk, CT : Pub. by the Financial Accounting Foundation for the F A S B.
Description:
print material.
Frequency:
Monthly.
Number of similar titles:
12
Description based on:
No. 29, June 1988 (no. CT88-2)
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: Accounting for income taxes

Current text loose-leaf reprint

Title:
Current text loose-leaf reprint.
Basis of Claim:
New matter: revisions & additions.
Serial Publication Year:
1988
Imprint:
Norwalk, CT : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Variant title:
Accounting standards, current text.
Description based on:
June 1988 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Notes:
Pub. in 2 parts: general standards & industry standards.
Names:
Financial Accounting Standards Board (185 documents)
example document: Usefulness to investors and creditors of information provided by financial reporting

Original pronouncements

Title:
Original pronouncements : loose-leaf update.
Title Qualifier:
loose-leaf update
Basis of Claim:
New matter: revisions & additions.
Serial Publication Year:
1988
Imprint:
Norwalk, CT : Pub. by the Financial Accounting Foundation for the Financial Accounting Standards Board.
Description:
print material.
Frequency:
Monthly.
Number of similar titles:
18
Description based on:
No. OP-47, Nov. 1988.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board (185 documents)
example document: Financial reporting by private and small public companies

EITF abstracts

Title:
EITF abstracts : a summary of proceedings of the FASB Emerging Issues Task Force as of .... [Loose-leaf update].
Title Qualifier:
loose-leaf update
Basis of Claim:
New matter: revisions & additions.
Serial Publication Year:
1992
Imprint:
Norwalk, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
18
Other Title:
EITF loose-leaf update, no. 32
Description based on:
No. 9, Nov. 17, 1988.
Authorship on Application:
Financial Accounting Standards Board of the Financial Accounting Foundation, employer for hire.
Names:
FASB Emerging Issues Task Force

Copyrights records by FASB Emerging Issues Task Force


Financial Accounting Foundation. Financial Accounting Standards Board (103 documents)
example document: The FASB cases on recognition and measurement

Copyrights records by Financial Accounting Foundation. Financial Accounting Standards Board


Financial Accounting Standards Board of the Financial Accounting Foundation (32 documents)
example document: The FASB cases on recognition and measurement

Copyrights records by Financial Accounting Standards Board of the Financial Accounting Foundation


Financial Accounting Standards Board. Emerging Issues Task Force

Copyrights records by Financial Accounting Standards Board. Emerging Issues Task Force



EITF abstracts

Title:
EITF abstracts : a summary of proceedings of the FASB Emerging Issues Task Force as of .... [Loose-leaf update].
Application Title:
EITF loose-leaf update ....
Title Qualifier:
loose-leaf update
Basis of Claim:
New matter: revisions & additions.
Serial Publication Year:
1993
Imprint:
Norwalk, Conn. : FASB.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
18
Description based on:
No. 9, Nov. 17, 1988.
Names:
Financial Accounting Standards Board. Emerging Issues Task Force
Financial Accounting Foundation. Financial Accounting Standards Board (103 documents)
example document: The FASB cases on recognition and measurement
FASB Emerging Issues Task Force
Financial Accounting Standards Board of the Financial Accounting Foundation (32 documents)
example document: Accounting and reporting by not-for-profit organizations

Proposed statement of financial accounting concepts

Title:
Proposed statement of financial accounting concepts / issued by the Board for public comment.
Serial Publication Year:
1977
Imprint:
Stamford, Conn. : Financial Accounting Standards Board, 1977-.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
Objectives of financial reporting and elements of financial statements of business enterprises
Exposure draft.
Accounting for leases
Description based on:
Dec. 29, 1977 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Authorship on Application:
Financial Accounting Standards Board, employer for hire.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

Proposed statement of financial accounting concepts

Title:
Proposed statement of financial accounting concepts : exposure draft / Financial Accounting Standards Board.
Title Qualifier:
Exposure draft
Serial Publication Year:
1979
Imprint:
Stamford, Conn. : The Board.
Description:
print material.
Frequency:
Frequency unknown.
Number of similar titles:
2
Other Title:
Exposure draft.
Elements of financial statements of business enterprises.
Revised exposure draft, elements of financial statements of business enterprises, proposed statement of concepts
Objectives of financial reporting and elements of financial statements of business enterprises
Balance sheet classification of deferred income taxes.
Objectives of financial reporting by nonbusiness organizations.
Description based on:
Dec. 28, 1979 issue.
Copyright Claimant:
Financial Accounting Standards Board.
Names:
Financial Accounting Standards Board. (24 documents)
example document: Accounting for income taxes

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